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Note 10 - Accounting for the Costs of Computer Software Developed for Internal Use | 6 Months Ended
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Oct. 31, 2023
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. Such costs, when incurred, are capitalized and amortized over the expected useful life of the asset, normally 3 to 5 years. Total amortization expenses during the six months ended October 31, 2023 and October 31, 2022, were $35,000 and $24,000, respectively. During the six months ended October 31, 2023 and October 31, 2022, the Company did not incur and did not capitalize expenditures related to third party programmers' costs nor internal costs to develope software for internal use.

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- Definition Disclosure of accounting policy for its computer software activities including the accounting treatment for costs incurred for (1) research and development activities, (2) development of computer software for internal use, (3) in-process research and development acquired in a purchase business combination. + References No definition available. + Details
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