Note 3. Deferred Costs

Deferred costs, which consist of deferred sales commissions and the associated fringe benefits, were $29.3 million and $30.3 million as of April 30, 2018 and January 31, 2018, respectively. For the three months ended April 30, 2018 and 2017, amortization expense for the deferred costs was $4.5 million and $4.0 million, respectively. There has been no impairment loss recorded in relation to the costs capitalized for all periods presented.