Summary of Significant Accounting Policies (Tables)

3 Months Ended

Oct. 31, 2012

Summary of Significant Accounting Policies [Abstract]

Revenue Recognition Policies

Substantially all of the Company's revenue is derived from environmental consulting work. The consulting revenue is principally derived from the sale of labor hours. The consulting work is performed under a mix of fixed price, cost-type, and time and material contracts. Contracts are required from all customers. Revenue is recognized as follows:

Contract Type	Work Type	Revenue Recognition Policy
Time and Materials	Consulting	As incurred at contract rates.
Fixed Price	Consulting	Percentage of completion, approximating the ratio of either total costs or Level of Effort (LOE) hours incurred to date to total estimated costs or LOE hours.
Cost-Type	Consulting	Costs as incurred.  Fixed fee portion is recognized using percentage of completion determined by the percentage of LOE hours incurred to total LOE hours in the respective contracts.

Fair Value of Financial Instruments

The following table presents the level within the fair value hierarchy at which the Company's financial assets are measured on a recurring basis.

Financial assets as of October 31, 2012:
	Level 1		Level 2		Level 3		Total
Assets
Investment securities available for sale	$	1,445,042	$	1,592,764	$	---	$	3,037,806

Financial assets as of July 31, 2012:
	Level 1		Level 2		Level 3		Total
Assets
Investment securities available for sale	$	1,353,365	$	51,217	$	---	$	1,404,582