NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: LAND USE RIGHTS (Policies)

9 Months Ended

Jan. 31, 2022

Policies

LAND USE RIGHTS

LAND USE RIGHTS

According to the law of PRC, the government owns all the land in the PRC. Companies or individuals are authorized to possess and use the land only through land use rights granted by the Chinese government for a specified period of time. Land use rights are being amortized using the straight-line method over the periods the rights are granted.