Property and Equipment

12 Months Ended

Jan. 31, 2012

9. Property and Equipment

Property and Equipment consisted of the following:

	January 31, 2012			January 31, 2011
Website	$	4,568		$	4,568
Computers		13,912			13,912
Software		155,039			155,039
Machinery and equipment		71,553			50,815
Furniture and fixtures		5,302			-
Leasehold improvements		8,198			-
Gross Property and Equipment		258,572			224,334
Less accumulated depreciation		(215,311	)		(202,741	)
Net Property and Equipment	$	43,261		$	21,593

Depreciation expense was $12,589 and $11,198 for the twelve month periods ended January 31, 2012 and 2011, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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