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1. Nature of Operations and Continuation of Business: Inventory (Policies)
9 Months Ended
Jan. 31, 2020
Policies  
Inventory

Inventory

 

Inventories are stated at the lower of cost using the first-in, first-out (FIFO) cost method of accounting. Inventories as of January 31, 2020 consist of parts used in assembly of the units being sold with no work in progress or finished goods. As of January 31, 2020 and April 30, 2019 the value of the inventory was $26,737 and $2,787, respectively.