Acquisitions and Divestitures (Tables)

3 Months Ended

Apr. 30, 2017

The purchase price has been preliminarily allocated to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values as of the acquisition date as follows, pending final valuation of internally-developed software and intangible assets:



	Balance at September 8, 2016
Assets purchased:
Accounts and contracts receivable	792,000
Other assets	32,000
Internally-developed software	350,000
Intangible assets	650,000
Total assets purchased	1,824,000
Liabilities assumed:
Accounts payable and accrued liabilities	424,000
Net assets acquired	$	1,400,000
Cash paid	$	1,400,000