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INTANGIBLE ASSETS
3 Months Ended
Aug. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
INTANGIBLE ASSETS

Note 4 – INTANGIBLE ASSETS

 

The Company follows the provisions of ASC 985, Software, which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company amortizes these costs using the straight-line method over the remaining estimated economic life of the product.

 

As of August 31, 2025, the Company purchased educational language-learning application for $42,000, which is being amortized over a 5-year life. There was $2,100 accumulated amortization as of August 31, 2025 and $2,100 for the three months ended August 31, 2025.