PENSION VALUATION RESERVE (Tables)

9 Months Ended

Jul. 31, 2012

Schedule of Net Periodic Benefit Cost [Table Text Block]

	Nine Months Ended
	7/31/12		7/31/11
Service cost	6,000		6,000
Interest cost	78,000		78,000
Expected return on plan assets	(84,000	)	(84,000	)
Amortization of prior service cost	0		0
Recognized net actuarial loss	90,000		90,000
Net periodic benefit cost	90,000		90,000