WEBSITE DEVELOPMENT COSTS

3 Months Ended

Nov. 30, 2011

Notes to Financial Statements

WEBSITE DEVELOPMENT COSTS

The Company has capitalized certain costs incurred in developing their website, which consisted of the following:

	November 30, 2011			February 28, 2011
Website development costs	$	18,234		$	21,175
Less: Accumulated amortization		(5,294	)		(2,941	)
Website development costs, net	$	12,940		$	18,234

The Company began amortizing the website costs, using the straight-line method over the estimated useful life of 3 years, once it was put into service in September 2010. Ongoing updates to the website are expensed as incurred.

Amortization expense was $5,294 and $0 for the nine months ended November 30, 2011 and 2010, respectively.