PROPERTY AND EQUIPMENT

12 Months Ended

Apr. 30, 2022

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT

NOTE 5 – PROPERTY AND EQUIPMENT

Property and equipment consisted of the following at April 30:

	2022			2021
Office furniture and equipment	$	13,864		$	13,864
Computer equipment and software		17,517			10,962
Land		721,828			67,088
Land improvements		468,615			452,005
Land easements		37,015			37,015
		1,258,839			580,934
Less accumulated depreciation and amortization		(144,642	)		(108,765	)
	$	1,114,197		$	472,169

Depreciation and amortization expense totaled $35,877 and $34,875 for the years ended April 30, 2022 and 2021, respectively.