- INCOME TAXES (Tables)

12 Months Ended

Oct. 31, 2019

- INCOME TAXES (Tables) [Abstract]

As of October 31, 2019, we had a net operating loss carry-forward of approximately $(95,789) and a deferred tax asset of approximately $20,116

As of October 31, 2019, we had a net operating loss carry-forward of approximately $(95,789) and a deferred tax asset of approximately $20,116 using the statutory rate of 21%. The deferred tax asset may be recognized in future periods, not to exceed 20 years. However, due to the uncertainty of future events we have booked valuation allowance of $(20,116). FASB ASC 740 prescribes recognition threshold and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. FASB ASC 740 also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. At October 31, 2019, the Company had not taken any tax positions that would require disclosure under FASB ASC 740.

	October 31, 2019			October 31, 2018
Deferred Tax Asset	$	20,116		$	8,082
Valuation Allowance		(20,116	)		(8,082	)
Deferred Tax Asset (Net)	$	-		$	-