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      &lt;font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"&gt;&lt;b&gt;1.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;

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      &lt;font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"&gt;&lt;font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"&gt;Broadview

      Institute, Inc. (the &amp;#8220;Company&amp;#8221;), a Minnesota

      corporation, offers career-focused post-secondary education

      services through its wholly-owned subsidiary, C Square

      Educational Enterprises, Inc., a Utah corporation (with

      registered d/b/a&amp;#8217;s of &amp;#8220;Broadview

      University&amp;#8221; and &amp;#8220;Broadview Entertainment Arts

      University&amp;#8221; and hereafter referred to as

      &amp;#8220;Broadview University&amp;#8221; or the

      &amp;#8220;University&amp;#8221;). Broadview University is accredited

      by the Accrediting Council for Independent Colleges and

      Schools (&amp;#8220;ACICS&amp;#8221;) to award diplomas,

      undergraduate degrees, and master&amp;#8217;s degrees in various

      fields of study. Broadview University&lt;/font&gt; &lt;font style="FONT-FAMILY: Times New Roman, Times, serif; FONT-SIZE: 10pt"&gt;delivers

      these services through traditional classroom settings as well

      as through online instruction. The University has campuses

      located in the Utah cities of Layton, Orem, Salt Lake City

      and West Jordan, as well as Boise, Idaho.&lt;/font&gt;&lt;/font&gt;

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6003-108592



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