INTANGIBLE ASSETS (Tables)

3 Months Ended

Jul. 31, 2018

INTANGIBLE ASSETS [Abstract]

Intangible Assets

Intangible assets includes the following:

	July 31, 2018		April 30, 2018
Intangible assets consisting of certain development costs and purchased software	$	-	$	4,000
Less: Accumulated amortization		-		(4,000	)
Net property and equipment	$	-	$	-