Note 10 - Accounting for the Costs of Computer Software Developed for Internal Use	6 Months Ended
Oct. 31, 2021
Notes to Financial Statements
Internal Use Software Disclosure [Text Block]	Note 10 - Accounting for the Costs of Computer Software Developed for Internal Use: The Company has adopted the provisions of the Statement of Position 98-1 (SOP 98-1), "Accounting for the Costs of Computer Software Developed for Internal Use". SOP 98-1 requires companies to capitalize as long-lived assets many of the costs associated with developing or purchasing software for internal use and amortize those costs over the software's estimated useful life in a systematic and rational manner. Such costs, when incurred, are capitalized and amortized over the expected useful life of the asset, normally 3 to 5 years. Total amortization expenses during the six months ended October 31, 2021 and October 31, 2020, were $43,000 and $32,000, respectively. During the six months ended October 31, 2021, the Company did not incur and did not capitalize expenditures related to third party programmers' costs or to the development of software for internal use. The Company, capitalized $82,000 third party programmers' costs, during the six months ended October 31, 2020. The Company did not incur and did not capitalize expenditures related to the development of software for internal use during the six months ended October 31, 2020.

Note 10 - Accounting for the Costs of Computer Software Developed for Internal Use

6 Months Ended

Oct. 31, 2021

Internal Use Software Disclosure [Text Block]

Note 10 - Accounting for the Costs of Computer Software Developed for Internal Use:

The Company has adopted the provisions of the Statement of Position 98-1 (SOP 98-1), "Accounting for the Costs of Computer Software Developed for Internal Use". SOP 98-1 requires companies to capitalize as long-lived assets many of the costs associated with developing or purchasing software for internal use and amortize those costs over the software's estimated useful life in a systematic and rational manner. Such costs, when incurred, are capitalized and amortized over the expected useful life of the asset, normally 3 to 5 years. Total amortization expenses during the six months ended October 31, 2021 and October 31, 2020, were $43,000 and $32,000, respectively.

During the six months ended October 31, 2021, the Company did not incur and did not capitalize expenditures related to third party programmers' costs or to the development of software for internal use. The Company, capitalized $82,000 third party programmers' costs, during the six months ended October 31, 2020. The Company did not incur and did not capitalize expenditures related to the development of software for internal use during the six months ended October 31, 2020.