9. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)

12 Months Ended

Oct. 31, 2012

Tables/Schedules

Schedule of Deferred Tax Assets and Liabilities

	2012	2011
Deferred tax assets and liabilities:
Net operating loss carry-forward	$ 4,263,000	$ 4,696,000
AMT credits	15,000	-
Accrued vacation	112,000	103,000
Allowance for doubtful accounts receivable	32,000	40,000
Stock compensation-nonqualified	75,000	41,000
Depreciation	(1,095,000)	(984,000)
Deferred tax assets and liabilities	3,402,000	3,896,000
Less: valuation allowance	-	(2,306,000)
Net deferred tax assets and liabilities	$ 3,402,000	$ 1,590,000