Major additions and betterments are capitalized and repairs and maintenance are charged to operations in the period incurred.
| July 31, 2012 | July 31, 2011 | |||||||
| Furniture and fixture | $ | 27,635 | $ | 27,635 | ||||
| Machinery and equipment | 25,229 | 24,157 | ||||||
| Software | 359,417 | 359,417 | ||||||
| Leasehold Improvements | 5,985 | 5,985 | ||||||
| 418,266 | 417,194 | |||||||
| Accumulated depreciation | (397,953 | ) | (391,553 | ) | ||||
| Property and equipment, net | $ | 20,313 | $ | 25,641 | ||||