SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Oct. 31, 2019

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

Schedule of summarized financial information of equity method investment

Summarized financial information of Ringneck is as follows:

	October 31,
	2019			2018
Current Assets	$	10,407,345	$	133,701
Total Assets		146,986,480		102,887,582
Current Liabilities		7,612,119		16,054,003
Total Liabilities		67,916,222		19,276,879
Members' Equity		79,070,259		83,610,704

	12 Months Ended October 31,
	2019			2018		2017
Revenue	$	47,097,524	$	-	$	-
Gross Loss		(3,114,645)		-		-
Operating Loss		(7,300,582)		(366,913)		(472,743)
Net Loss		(9,892,889)		(272,195)		(297,163)