DEFERRED REVENUES	3 Months Ended
Jan. 31, 2023
DEFERRED REVENUES
DEFERRED REVENUES	NOTE 9 – DEFERRED REVENUES The payments for prize competitions received in advance of services being rendered are recorded as deferred revenue and recognized as revenue when control of the prize has been transferred to the winners of prize competitions. Deferred revenues were $137,889 and $182,444 as of January 31, 2023 and October 31, 2022, respectively.

The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 430
-URI https://asc.fasb.org/topic&trid=2122452

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