2.4.0.83011 - Disclosure - Nature of Operations and Going Concern (from 10Q) (Tables)truefalsefalse1false falsefalsefrom-2013-01-01-to-2013-03-31.18293.0.0.0.0.0.0.0http://www.sec.gov/CIK0001487198duration2013-01-01T00:00:002013-03-31T00:00:002false falsefalsefrom-2012-01-01-to-2012-12-31.18291.0.0.0.0.0.0.0http://www.sec.gov/CIK0001487198duration2012-01-01T00:00:002012-12-31T00:00:001true 1aspu_NatureOfOperationsAndGoingConcernTablesAbstractaspu_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Nature Of Operations And Going Concern Tables2false 2us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00<div> <div> The following table shows the results of the "Smart Home Integration Certificate" program component included in the income (loss) from discontinued operations: <table style="MARGIN-TOP: 0px; FONT-SIZE: 10pt" cellspacing="0" cellpadding="0" width="100%"> <tr style="FONT-SIZE: 0px"> <td> </td> <td width="6"> </td> <td width="10"> </td> <td width="73"> </td> <td width="6"> </td> <td width="6"> </td> <td width="10"> </td> <td width="73"> </td> <td width="6"> </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="180" colspan="6"> For the Three Months Ended March 31, </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2"> 2013 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2"> 2012 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Revenues </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10"> $ </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73"> 123,357 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10"> $ </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73"> 811,041 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="73">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="73">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Costs and expenses: </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Instructional costs and services </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="73"> 111,021 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="73"> 683,895 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> General and administrative </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73"> 31,000 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73"> - </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Total costs and expenses </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="73"> 142,021 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="73"> 683,895 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Income (loss) from discontinued operations, net of income taxes </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="10"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="73"> (18,664 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; MARGIN-TOP: 0px" valign="bottom" width="6"> ) </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="10"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="73"> 127,146 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> </table> The major classes of assets and liabilities of discontinued operations on the balance sheets are as follows: <table style="MARGIN-TOP: 0px; FONT-SIZE: 10pt" cellspacing="0" cellpadding="0" width="100%"> <tr style="FONT-SIZE: 0px"> <td> </td> <td width="6"> </td> <td width="10"> </td> <td width="73"> </td> <td width="6"> </td> <td width="6"> </td> <td width="10"> </td> <td width="73"> </td> <td width="6"> </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2"> March 31, 2013 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2"> December 31, 2012 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Assets </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Cash and cash equivalents </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="10"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="73"> - </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="10"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="73"> 67,750 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Accounts receivable, net of allowance of $200,045 and $169,045, respectively </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73"> 171,831 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73"> 322,026 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Other current assets </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="73"> 11,916 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="73"> 3,438 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Net assets from discontinued operations </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73"> 183,747 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73"> 393,214 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Liabilities </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="73">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="73">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Accounts payable </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10"> $ </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73"> 1,178 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10"> $ </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73"> 1,178 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Accrued expenses </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="73"> 123,954 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="73"> 185,395 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Deferred revenue </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73"> - </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="10">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="73"> 39,857 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Net liabilities from discontinued operations </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="10"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="73"> 125,132 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="10"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="73"> 226,430 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> </table> </div> </div>falsefalsefalse2falsefalsefalse00<div> <div> The following table shows the results of the "Smart Home Integration Certificate" program component included in the income from discontinued operations: <table style="MARGIN-TOP: 0px; FONT-SIZE: 10pt" cellspacing="0" cellpadding="0" width="100%"> <tr style="FONT-SIZE: 0px"> <td> </td> <td width="6"> </td> <td width="8"> </td> <td width="75"> </td> <td width="6"> </td> <td width="6"> </td> <td width="8"> </td> <td width="75"> </td> <td width="6"> </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="180" colspan="6"> For the Year Ended </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="180" colspan="6"> December 31, </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2"> 2012 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2"> 2011 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Revenues </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75"> 2,332,283 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75"> 2,131,693 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="75">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px; BORDER-TOP: #000000 1px solid" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="75">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Costs and expenses: </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Instructional costs and services </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="75"> 2,026,928 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="75"> 1,674,127 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> General and administrative </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75"> 169,045 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75"> - </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Total costs and expenses </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="75"> 2,195,973 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="75"> 1,674,127 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Income from discontinued operations, net of income taxes </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="75"> 136,310 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; MARGIN-TOP: 0px" valign="bottom" width="75"> 457,566 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> </table> The major classes of assets and liabilities of discontinued operations on the balance sheets are as follows: <table style="MARGIN-TOP: 0px; FONT-SIZE: 10pt" cellspacing="0" cellpadding="0" width="100%"> <tr style="FONT-SIZE: 0px"> <td> </td> <td width="6"> </td> <td width="8"> </td> <td width="75"> </td> <td width="6"> </td> <td width="6"> </td> <td width="8"> </td> <td width="75"> </td> <td width="6"> </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="180" colspan="6"> December 31, </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2"> 2012 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2"> 2011 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Assets </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="83" colspan="2">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Cash and cash equivalents </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="75"> 67,750 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="75"> - </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Accounts receivable, net of allowance of $169,045 and $0, respectively </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75"> 322,026 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75"> 632,135 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Other current assets </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="75"> 3,438 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="75"> - </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Net assets from discontinued operations </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75"> 393,214 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75"> 632,135 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="75">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="75">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Liabilities </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Accounts payable </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="75"> 1,178 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="75"> 679,882 </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Accrued expenses </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75"> 185,395 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75"> 39,225 </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="bottom"> Deferred revenue </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="75"> 39,857 </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="8">   </td> <td style="BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 0px" valign="bottom" width="75"> - </td> <td style="BORDER-BOTTOM: #ffffff 1px solid; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> <tr> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom"> Net liabilities from discontinued operations </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75"> 226,430 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="8"> $ </td> <td style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="75"> 719,107 </td> <td style="BORDER-BOTTOM: #ffffff 3px double; BACKGROUND-COLOR: #ccffcc; MARGIN-TOP: 0px" valign="bottom" width="6">   </td> </tr> </table> </div> </div>falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 43, 44, 45, 47, 48 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Discontinued OperationsfalseNature of Operations and Going Concern (from 10Q) (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://aspengroupinc.com/role/NatureOfOperationsAndGoingConcernFromOneZeroQTables22