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Income Taxes (Tables)
12 Months Ended
Oct. 31, 2014
Income Tax Disclosure [Abstract]  
Taxable Income Reconciliation [Table Text Block]
The differences between the financial statement basis and tax basis of assets are based on the following:

October 31, 2014
October 31, 2013
Financial statement basis of assets
$
139,662,533

$
112,673,222

Organization & start-up costs capitalized for tax purposes, net
536,332

625,720

Tax depreciation greater than book depreciation
(22,178,280
)
(24,977,852
)
Unrealized derivatives losses
(858,238
)
75,113

Capitalized inventory
13,911

35,761

Net effect of consolidation of acquired subsidiary
(14,460,706
)
(10,396,697
)
Income tax basis of assets
$
102,715,552

$
78,035,267

 

 
Financial statement basis of liabilities
$
13,692,300

$
44,305,219

Debt premium - acquisition fair value adjustment
—

(2,023,441
)
Income tax basis of liabilities
$
13,692,300

$
42,281,778