SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Oct. 31, 2017

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of property and equipment estimated useful lives

Asset Description	Years
Land improvements	5-20	years
Railroad improvements	5-20	years
Process equipment and tanks	5-40	years
Administration building	10-40	years
Office equipment	3-10	years
Rolling stock	5-10	years