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Note 6 - Property and Equipment | 12 Months Ended
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Apr. 30, 2019
Notes to Financial Statements |
Property, Plant and Equipment Disclosure [Text Block] |
Note 6 - Property and Equipment:
Property and equipment are carried at cost. Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the assets, or in the case of leasehold improvements, over the remaining terms of the leases. For income tax purposes, depreciation of furniture and equipment is computed using accelerated methods and buildings and leasehold improvements are depreciated over prescribed extended tax lives. Property and equipment, net, on the Consolidated Balance Sheets was comprised of the following:
|  | As of April 30, |
($ in thousands) |  | 2019 |  |  | 2018 |
Building and leasehold improvements |  | $ | 1,013 |  |  | $ | 1,013 |
Furniture and equipment |  |  | 4,042 |  |  |  | 4,031 |
|  |  | 5,055 |  |  |  | 5,044 |
Accumulated depreciation and amortization |  |  | (3,909 | ) |  |  | (3,673 | )
Total property and equipment, net |  | $ | 1,146 |  |  | $ | 1,371 |

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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 + Details
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