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Quarterly report pursuant to Section 13 or 15(d)

Courseware and Accreditation

v3.21.2
Courseware and Accreditation
 3 Months Ended
Jul. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract] Ìý
Courseware and Accreditation Courseware and Accreditation
For the three months ended JulyÌý31, 2021 and 2020, additional courseware and accreditation costs capitalized were $131,669 and $3,050. As 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 months ended JulyÌý31, 2021 and 2020.
Courseware and accreditation consisted of the following:
July 31,
2021		 April 30,
2021
Courseware $ 539,893Ìý $ 408,222Ìý
Accreditation 59,350Ìý 59,350Ìý
599,243Ìý 467,572Ìý
Accumulated amortization (296,223) (280,276)
Courseware and accreditation, net $ 303,020Ìý $ 187,296Ìý
Amortization expense for courseware and accreditation is summarized below:
Three Months Ended July 31,
2021 2020
Amortization expense $ 15,948Ìý $ 11,947Ìý
Amortization expense is included in "Depreciation and amortization" in the unaudited consolidated statements of operations.