The amount of expense recognized in the current period that reflects the allocation of capitalized costs associated with acquisition of business. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Subparagraph (b)
-SubTopic 10
-Topic 230
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-28

Condensed Statements of Cash Flows - USD ($)	3 Months Ended
Condensed Statements of Cash Flows - USD ($)	Jul. 31, 2024	Jul. 31, 2023

	$ (17,120)	$ (9,719)
	14,232	670
	(7,182)	(13,400)
	(200)
	(10,269)	(22,449)


	2,000	6,914
	1,067
	3,067	6,914
Net Cash Decrease for Period	(7,202)	(15,535)
Cash at Beginning of Period	7,732	16,000
Cash at End of Period	530	465