Hi it would be considered a current asset in your case. But if the amount is not material say, if the amount is less than 5000, please feel free to write it off as an expense

Since you are running a coaching institute, these video lectures shall be treated as stock-in-trade viz. current assets and will be recorded in the company's balance sheet. After three years, post sale of these videos, you can recognise profit/loss in the company's income and expenditure account accordingly.