INCOME TAXES

9 Months Ended

Jul. 31, 2015

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 5.	INCOME TAXES
	The Company accounts for income taxes in accordance with ASC Topic 740 “Income Taxes”, which requires an asset and liability approach for financial reporting purposes.
	Deferred income taxes are provided for differences between the tax bases of assets and liabilities and the financial reporting amounts at the end of the period, and for net operating loss and tax credit carryforwards available to offset future taxable income.  Changes in enacted tax rates or laws result in adjustments to recorded deferred tax assets and liabilities in the periods in which the tax laws are enacted or tax rates are changed.  The Company will continue to evaluate its income tax obligation throughout the year and will record a tax provision when it is necessary.