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INCOME TAXES (Details) - USD ($)
Oct. 31, 2019
Oct. 31, 2018
INCOME TAXES    
Financial statement basis of assets $ 106,054,709 $ 116,861,069
Organization & start-up costs capitalized for tax purposes, net 89,389 178,777
Tax depreciation greater than book depreciation (9,349,983) (12,461,315)
Unrealized derivatives (gains) losses of commodity derivative instruments (727,275) (532,300)
Capitalized inventory 52,927 47,745
Net effect of consolidation of acquired subsidiary (28,135,408) (30,163,149)
Income tax basis of assets 67,984,358 $ 73,930,827
Financial Statement basis of liabilities 21,370,160  
Accrued rail car maintenance (825,000)  
Other accruals (84,383)  
Net effect of consolidation of acquired subsidiary (734,890)  
Income tax basis of liabilities $ 19,725,887