PROPERTY AND EQUIPMENT

12 Months Ended

Oct. 31, 2023

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT

NOTE 7 – PROPERTY AND EQUIPMENT

At October 31, 2023 and 2022, property and equipment consisted of the following:

	Useful Life	October 31, 2023		October 31, 2022
Office equipment and furniture	3 – 5 Years	$	51,022	$	53,846
Less: accumulated depreciation			(44,742)		(45,158)
		$	6,280	$	8,688

For the years ended October 31, 2023, 2022 and 2021, depreciation expense amounted to $1,631, $3,663 and $7,862, respectively, which was included in operating expenses.