Accrued Liabilities

12 Months Ended

Apr. 30, 2016

Note 10. Accrued Liabilities

Accrued liabilities consist of the following at April 30:

	2016		2015
Payroll, including vacation	$	17,000	$	27,000
Commissions		25,000		10,000
Deferred gain on equipment sale		72,000		72,000
Accounting and audit		25,000		53,000
Other		20,000		120,000
	$	159,000	$	282,000