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Prepaid Expenses and Other Current Assets (Tables)

3 Months Ended

Oct. 31, 2022

Prepaid Expense and Other Assets, Current [Abstract]

Schedule of prepaid expenses and other current assets

		October 31, 2022				July 31, 2022
		(unaudited)
Prepayment for advertising service fee (a)		$	600,000			$	600,000
Due from the buyer of ATIF GP			50,000				-
Advance to vendors			10,000				10,000
Others			-				41,210
Total		$	660,000			$	651,210

(a) Prepayment for advertising services represent the advance payments made by the Company to a third party advertising company for producing advertising contents. These prepayments are typically expensed over the period when the services are performed.

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- Definition

Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.

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