XML 30 R18.htm IDEA: XBRL DOCUMENT v3.10.0.1
Note 10 - Accounting for the Costs of Computer Software Developed for Internal Use
6 Months Ended
Oct. 31, 2018
Notes to Financial Statements  
Internal Use Software Disclosure [Text Block]
Note
10
- Accounting for the Costs of Computer Software Developed for Internal Use:
 
The Company has adopted the provisions of the Statement of Position
98
-
1
(SOP
98
-
1
), "Accounting for the Costs of Computer Software Developed for Internal Use".  SOP
98
-
1
requires companies to capitalize as long-lived assets many of the costs associated with developing or purchasing software for internal use and amortize those costs over the software's estimated useful life in a systematic and rational manner.  
 
During  the
six
months ended
October 31, 2018
the Company capitalized
$52,000
of
third
party programmers' costs related to the development of software for internal use.  Such costs are capitalized and amortized over the expected useful life of the asset which is
3
to
5
years.  Total amortization expenses during the
six
months ended
October 31, 2018
and
October 31, 2017,
were
$79,000
and
$325,000,
respectively.  The Company  did
not
incur and did
not
capitalize expenditures related to the development of software for internal use during the
six
months ended
October 31, 2017.