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Note 12 - Accounting for the Costs of Computer Software Developed for Internal Use
 12 Months Ended
Apr. 30, 2019
Notes to Financial Statements  
Internal Use Software Disclosure [Text Block]
Note
12
- 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 obtaining software for internal use and amortize those costs over the software's estimated useful life in a systematic and rational manner.  
 
During the
twelve
months ended
April 30, 2019
the Company capitalized 
$111,000
related to the
third
party programmers' costs.  The Company  did
not
incur and did
not
capitalize expenditures related to the development of software for internal use during the
twelve
months ended
April 30, 2019
or
April 30, 2018.  
During the
twelve
months ended
April 30, 2017
the Company capitalized 
$407,000
related to the development of software for internal use.  Total capitalized software includes
$215,000
of internal costs to develop software and
$192,000
of
third
party programmers' costs for the
twelve
months ended
April 30, 2017. 
Such costs are capitalized and amortized over the expected useful life of the asset which is
3
to
5
years.  Total amortization expenses for the years ended
April 30, 2019,
2018
and
2017
were
$131,000,
$848,000
and
$4,397,000,
respectively.