兼职学生, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Courseware and Accreditation

Courseware and Accreditation

9 Months Ended

Jan. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

听

Courseware and AccreditationAs courseware and accreditation reach the end of their useful life, they are written off against the accumulated amortization. There was no expense impact for such write-offs for the three and nine months ended January听31, 2023 and 2022.

Courseware and accreditation consisted of the following:


	January 31, 2023		April 30, 2022
Courseware	$	657,282听	$	575,283听
Accreditation	59,350听		59,350听
	716,632听		634,633听
Accumulated amortization	(428,608)		(360,586)
Courseware and accreditation, net	$	288,024听	$	274,047听

Amortization expense for courseware and accreditation is summarized below:


	Three Months Ended January 31,				Nine Months Ended January 31,
	2023		2022		2023		2022
Courseware and accreditation amortization expense	$	23,653听	$	21,744听	$	68,022听	$	58,877听

Amortization expense is included in "Depreciation and amortization" in the unaudited consolidated statements of operations.