Before-Tax

Tax Benefit

Net-of-Tax

Year Ended October 31, 2011

Loss on interest rate swap

$

(262,172

)

$

102,247

$

(159,925

)

Amortization of loss on derivative undesignated as cash flow hedge

236,124

(92,089

)

144,035

Reclassification adjustment for loss in income

405,201

(158,028

)

247,173

Net unrealized gain

$

379,153

$

(147,870

)

$

231,283

Year Ended October 31, 2012

Loss on interest rate swap

$

(150,695

)

$

58,282

$

(92,413

)

Amortization of loss on derivative undesignated as cash flow hedge

151,542

(60,617

)

90,925

Reclassification adjustment for loss in income

285,328

(114,131

)

171,197

Net unrealized gain

$

286,175

$

(116,466

)

$

169,709