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5. SOFTWARE AND WEBSITE

9 Months Ended

Oct. 31, 2018

Notes

5. SOFTWARE AND WEBSITE

NOTE 5 – SOFTWARE AND WEBSITE

The Company has software that it uses for the development of certain mobile applications. The Company recorded amortization expense of $26,491 and $18,724 for the periods ended October 31, 2018 and January 31, 2018, respectively.  No impairment was recorded for the periods ended October 31, 2018 and January 31, 2018.

		October 31, 2018		January 31, 2018
Charting software	$	102,705	$	102,705
Ken Chart Native Apps		57,507		45,007
Website		2,080		2,080
ThemeZone		36,000		-
		198,292		149,792
Accumulated amortization		(67,506)		(41,015)
Net book value	$	130,786	$	108,777

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- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-URI http://asc.fasb.org/topic&trid=2155823

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