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

Quarterly report pursuant to sections 13 or 15(d)

Courseware

Courseware

9 Months Ended

Jan. 31, 2014

Courseware [Abstract]

Courseware

Note 5. Courseware

Courseware costs capitalized were $4,500 for the nine months ended January 31, 2014.

Courseware consisted of the following at January 31, 2014 and April 30, 2013:


	January 31,			April 30,
	2014			2013
Courseware	$	2,102,037		$	2,097,538
Accumulated amortization		(1,972,670	)		(1,889,443	)
Courseware, net	$	129,367		$	208,095

Amortization expense of courseware for the three months ended January 31, 2014 and 2013 was $25,025 and $34,379, respectively. Amortization expense of courseware for the nine months ended January 31, 2014 and 2013 was $83,227 and $105,137, respectively.

The following is a schedule of estimated future amortization expense of courseware at January 31, 2014:


Year Ending April 30,
2014	$	22,453
2015		65,917
2016		28,630
2017		9,996
2018		2,371
Total	$	129,367