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Aspen Group, Inc. – ‘10-KT’ for 4/30/13 – ‘XML.R55’

On:  Tuesday, 7/30/13, at 4:43pm ET   ·   For:  4/30/13   ·   Accession #:  1553350-13-500   ·   File #:  333-165685

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 7/30/13  Aspen Group, Inc.                 10-KT       4/30/13  145:13M                                    Edgar Filing LLC/FA

Annual-Transition Report   —   Form 10-K   —   Rule 13a-10 / 15d-10
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-KT       Annual Report - Transition                          HTML   1.27M 
 2: EX-31.1     Certification of Principal Executive Officer        HTML     39K 
 3: EX-31.2     Certification of Principal Financial Officer        HTML     39K 
 4: EX-32.1     Certification Pursuant to 18 U.S.C. Section 1350    HTML     37K 
140: R1          Document and Entity Information                     HTML     63K  
83: R2          Consolidated Balance Sheets                         HTML    197K 
78: R3          Consolidated Balance Sheets (Parenthetical)         HTML    104K 
17: R4          Consolidated Statements of Operations               HTML    105K 
81: R5          Consolidated Statements of Changes in               HTML    120K 
                Stockholders' Equity (Deficiency)                                
51: R6          Consolidated Statements of Cash Flows               HTML    197K 
114: R7          Nature of Operations and Going Concern              HTML    107K  
54: R8          Significant Accounting Policies                     HTML    124K 
61: R9          Accounts Receivable                                 HTML     48K 
18: R10         Secured Accounts and Notes Receivable - Related     HTML     46K 
                Parties                                                          
57: R11         Property and Equipment                              HTML     75K 
113: R12         Courseware                                          HTML     53K  
106: R13         Accrued Expenses                                    HTML     51K  
79: R14         Loans Payable                                       HTML     36K 
134: R15         Notes Payable                                       HTML     98K  
111: R16         Commitments and Contingencies                       HTML     61K  
14: R17         Temporary Equity                                    HTML     43K 
22: R18         Stockholders' Equity (Deficiency)                   HTML    196K 
133: R19         Income Taxes                                        HTML    140K  
138: R20         Concentrations                                      HTML     41K  
142: R21         Related Party Transactions                          HTML     57K  
136: R22         Subsequent Events                                   HTML     44K  
94: R23         Significant Accounting Policies (Policies)          HTML    202K 
19: R24         Nature of Operations and Going Concern (Tables)     HTML    100K 
50: R25         Significant Accounting Policies (Tables)            HTML     87K 
32: R26         Accounts Receivable (Tables)                        HTML     48K 
31: R27         Property and Equipment (Tables)                     HTML     78K 
63: R28         Courseware (Tables)                                 HTML     54K 
93: R29         Accrued Expenses (Tables)                           HTML     49K 
109: R30         Notes Payable (Tables)                              HTML     82K  
40: R31         Commitments and Contingencies (Tables)              HTML     42K 
64: R32         Stockholders' Equity (Deficiency) (Tables)          HTML    168K 
123: R33         Income Taxes (Tables)                               HTML    141K  
35: R34         Nature of Operations and Going Concern (Details)    HTML     41K 
103: R35         Nature of Operations and Going Concern (Narrative)  HTML     40K  
                (Details)                                                        
104: R36         2. Significant Accounting Policies (Details)        HTML     37K  
67: R37         2. Significant Accounting Policies (Details 1)      HTML     57K 
30: R38         2. Significant Accounting Policies (Details         HTML     54K 
                Narrative)                                                       
100: R39         3. Accounts Receivable (Details)                    HTML     41K  
38: R40         3. Accounts Receivable (Details Narrative)          HTML     36K 
62: R41         4. Secured Note and Accounts Receivable-Related     HTML     39K 
                Parties (Details Narrative)                                      
110: R42         5. Property and Equipment (Details)                 HTML     47K  
47: R43         5. Property and Equipment (Details 1)               HTML     44K 
95: R44         5. Property and Equipment (Details 2)               HTML     49K 
77: R45         5. Property and Equipment (Details Narrative)       HTML     42K 
34: R46         6. Courseware (Details)                             HTML     41K 
119: R47         6. Courseware (Details 1)                           HTML     48K  
27: R48         6. Courseware (Details Narrative)                   HTML     38K 
39: R49         7. Accrued Expenses (Details)                       HTML     49K 
76: R50         7. Accrued Expenses (Details Narrative)             HTML     37K 
87: R51         9. Notes Payable (Details)                          HTML     48K 
116: R52         9. Notes Payable (Details 1)                        HTML     39K  
15: R53         9. Notes Payable (Details Narrative)                HTML     38K 
98: R54         10. Commitments and Contingencies (Details)         HTML     48K 
70: R55         10. Commitments and Contingencies (Details          HTML     41K 
                Narrative)                                                       
21: R56         11. Temporary Equity (Details Narrative)            HTML     35K 
29: R57         12. Stockholders' Equity (Deficiency) (Details)     HTML     39K 
82: R58         12. Stockholders' Equity (Deficiency) (Details 1)   HTML     87K 
128: R59         12. Stockholders' Equity (Deficiency) (Details 2)   HTML     53K  
145: R60         12. Stockholders' Equity (Deficiency) (Details 3)   HTML     81K  
144: R61         12. Stockholders' Equity (Deficiency) (Details 4)   HTML     51K  
107: R62         12. Stockholders' Equity (Deficiency) (Details 5)   HTML     79K  
46: R63         13. Income Taxes (Details)                          HTML     64K 
42: R64         13. Income Taxes (Details 1)                        HTML     72K 
99: R65         13. Income Taxes (Details 2)                        HTML     51K 
126: R66         15. Related Party Transactions (Details Narrative)  HTML     59K  
74: XML         IDEA XML File -- Filing Summary                      XML    145K 
143: XML.R1      Document and Entity Information                      XML    200K  
59: XML.R2      Consolidated Balance Sheets                          XML    676K 
92: XML.R3      Consolidated Balance Sheets (Parenthetical)          XML    425K 
73: XML.R4      Consolidated Statements of Operations                XML    428K 
69: XML.R5      Consolidated Statements of Changes in                XML   1.37M 
                Stockholders' Equity (Deficiency)                                
12: XML.R6      Consolidated Statements of Cash Flows                XML    893K 
85: XML.R7      Nature of Operations and Going Concern               XML    132K 
11: XML.R8      Significant Accounting Policies                      XML    144K 
45: XML.R9      Accounts Receivable                                  XML     65K 
66: XML.R10     Secured Accounts and Notes Receivable - Related      XML     56K 
                Parties                                                          
55: XML.R11     Property and Equipment                               XML     97K 
48: XML.R12     Courseware                                           XML     70K 
120: XML.R13     Accrued Expenses                                     XML     67K  
58: XML.R14     Loans Payable                                        XML     51K 
137: XML.R15     Notes Payable                                        XML    114K  
89: XML.R16     Commitments and Contingencies                        XML     72K 
86: XML.R17     Temporary Equity                                     XML     56K 
91: XML.R18     Stockholders' Equity (Deficiency)                    XML    223K 
37: XML.R19     Income Taxes                                         XML    175K 
80: XML.R20     Concentrations                                       XML     54K 
108: XML.R21     Related Party Transactions                           XML     63K  
112: XML.R22     Subsequent Events                                    XML     56K  
122: XML.R23     Significant Accounting Policies (Policies)           XML    311K  
65: XML.R24     Nature of Operations and Going Concern (Tables)      XML    132K 
26: XML.R25     Significant Accounting Policies (Tables)             XML    118K 
131: XML.R26     Accounts Receivable (Tables)                         XML     64K  
90: XML.R27     Property and Equipment (Tables)                      XML    109K 
132: XML.R28     Courseware (Tables)                                  XML     76K  
20: XML.R29     Accrued Expenses (Tables)                            XML     66K 
105: XML.R30     Notes Payable (Tables)                               XML    108K  
102: XML.R31     Commitments and Contingencies (Tables)               XML     57K  
25: XML.R32     Stockholders' Equity (Deficiency) (Tables)           XML    227K 
135: XML.R33     Income Taxes (Tables)                                XML    187K  
23: XML.R34     Nature of Operations and Going Concern (Details)     XML     71K 
139: XML.R35     Nature of Operations and Going Concern (Narrative)   XML     95K  
                (Details)                                                        
125: XML.R36     2. Significant Accounting Policies (Details)         XML    143K  
117: XML.R37     2. Significant Accounting Policies (Details 1)       XML    456K  
121: XML.R38     2. Significant Accounting Policies (Details          XML    168K  
                Narrative)                                                       
72: XML.R39     3. Accounts Receivable (Details)                     XML     92K 
52: XML.R40     3. Accounts Receivable (Details Narrative)           XML     80K 
141: XML.R41     4. Secured Note and Accounts Receivable-Related      XML    108K  
                Parties (Details Narrative)                                      
101: XML.R42     5. Property and Equipment (Details)                  XML    337K  
130: XML.R43     5. Property and Equipment (Details 1)                XML    166K  
24: XML.R44     5. Property and Equipment (Details 2)                XML    191K 
88: XML.R45     5. Property and Equipment (Details Narrative)        XML    105K 
49: XML.R46     6. Courseware (Details)                              XML     92K 
84: XML.R47     6. Courseware (Details 1)                            XML    122K 
75: XML.R48     6. Courseware (Details Narrative)                    XML     93K 
41: XML.R49     7. Accrued Expenses (Details)                        XML    106K 
96: XML.R50     7. Accrued Expenses (Details Narrative)              XML    100K 
43: XML.R51     9. Notes Payable (Details)                           XML    301K 
53: XML.R52     9. Notes Payable (Details 1)                         XML     64K 
13: XML.R53     9. Notes Payable (Details Narrative)                 XML     81K 
115: XML.R54     10. Commitments and Contingencies (Details)          XML     80K  
127: XML.R55     10. Commitments and Contingencies (Details           XML    157K  
                Narrative)                                                       
33: XML.R56     11. Temporary Equity (Details Narrative)             XML    107K 
36: XML.R57     12. Stockholders' Equity (Deficiency) (Details)      XML     65K 
16: XML.R58     12. Stockholders' Equity (Deficiency) (Details 1)    XML    324K 
129: XML.R59     12. Stockholders' Equity (Deficiency) (Details 2)    XML    180K  
68: XML.R60     12. Stockholders' Equity (Deficiency) (Details 3)    XML    174K 
60: XML.R61     12. Stockholders' Equity (Deficiency) (Details 4)    XML    159K 
56: XML.R62     12. Stockholders' Equity (Deficiency) (Details 5)    XML    168K 
124: XML.R63     13. Income Taxes (Details)                           XML    174K  
97: XML.R64     13. Income Taxes (Details 1)                         XML    210K 
28: XML.R65     13. Income Taxes (Details 2)                         XML    114K 
44: XML.R66     15. Related Party Transactions (Details Narrative)   XML    274K 
71: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   1.49M 
 5: EX-101.INS  XBRL Instance -- aspu-20130430                       XML   2.27M 
 7: EX-101.CAL  XBRL Calculations -- aspu-20130430_cal               XML    198K 
 8: EX-101.DEF  XBRL Definitions -- aspu-20130430_def                XML    409K 
 9: EX-101.LAB  XBRL Labels -- aspu-20130430_lab                     XML   1.72M 
10: EX-101.PRE  XBRL Presentations -- aspu-20130430_pre              XML    960K 
 6: EX-101.SCH  XBRL Schema -- aspu-20130430                         XSD    276K 
118: ZIP         XBRL Zipped Folder -- 0001553350-13-000500-xbrl      Zip    189K  


‘XML.R55’   —   10. Commitments and Contingencies (Details Narrative)


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<FootnoteIndexer/>
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<ElementName> aspu_AnnualPerformanceBonus1 </ElementName>
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</Cells>
<ElementDataType> num:percentItemType </ElementDataType>
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<ElementDefenition> Custom Element. </ElementDefenition>
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</Cells>
<ElementDataType> num:percentItemType </ElementDataType>
<SimpleDataType> pure </SimpleDataType>
<ElementDefenition> Custom Element. </ElementDefenition>
<ElementReferences> No definition available. </ElementReferences>
<IsTotalLabel> false </IsTotalLabel>
<UnitID> 0 </UnitID>
<Label> Annual performance bonus </Label>
</Row>
</Rows>
<Footnotes/>
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<ReportName> 10. Commitments and Contingencies (Details Narrative) (USD $) </ReportName>
<MonetaryRoundingLevel> NoRounding </MonetaryRoundingLevel>
<SharesRoundingLevel> UnKnown </SharesRoundingLevel>
<PerShareRoundingLevel> UnKnown </PerShareRoundingLevel>
<ExchangeRateRoundingLevel> UnKnown </ExchangeRateRoundingLevel>
<HasCustomUnits> true </HasCustomUnits>
<IsEmbedReport> false </IsEmbedReport>
<IsMultiCurrency> false </IsMultiCurrency>
<ReportType> Sheet </ReportType>
<RoleURI> http://aspengroupinc.com/role/OneZeroCommitmentsAndContingenciesDetailsNarrative </RoleURI>
<NumberOfCols> 4 </NumberOfCols>
<NumberOfRows> 6 </NumberOfRows>
</InstanceReport>

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