Property and Equipment

6 Months Ended

Jul. 31, 2011

9. Property and Equipment

Property and Equipment consists of the following as of :

	July 31,			January 31,
	2011			2011

Website	$	4,568		$	4,568
Computers		13,912			13,912
Software		155,039			155,039
Machinery and equipment		50,815			50,815
Gross Property and Equipment		224,334			224,334
Less accumulated depreciation		(208,614	)		(202,741	)
Net Property and Equipment	$	15,720		$	21,593

Depreciation expense was $2,580 and $2,993 for the three month periods ended July 31, 2011 and 2010, respectively. Depreciation expense was $5,873 and $5,999 for the six month periods ended July 31, 2011 and 2010, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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