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2. Basis of Presentation and Significant Accounting Policies: Capitalized Software Development Costs (Policies)	9 Months Ended
Jul. 31, 2015
Policies
Capitalized Software Development Costs	Capitalized Software Development Costs The Company follows the provisions of FASB ASC 350-40, “Internal-Use Software.” FASB ASC 350-40 provides guidance for determining whether computer software is internal-use software, and on accounting for the proceeds of computer software originally developed or obtained for internal use and then subsequently sold to the public. It also provides guidance on the capitalization of costs incurred for computer software developed or obtained for internal use. The Company expenses all costs incurred during the preliminary project stage of its development, and capitalizes the costs incurred during the application development stage. Costs incurred relating to upgrades and enhancements to the software are capitalized if it is determined that these upgrades or enhancements add additional functionality to the software. Costs incurred to improve and support products after they become available are charged to expense as incurred. The Company records amortization of the software on a straight-line basis over the shorter of the estimated useful life of the software or revenues, typically five years. The Company capitalized $577,000 of costs related to software development projects in the three months ended July 31, 2015, and capitalized $1,770,000 of costs related to software development projects in the nine months ended July 31, 2015. As of July 31, 2015, the Company had $1,671,000 of software development projects still in development and yet to begin amortization.

2. Basis of Presentation and Significant Accounting Policies: Capitalized Software Development Costs (Policies)

9 Months Ended

Jul. 31, 2015

Capitalized Software Development Costs

The Company follows the provisions of FASB ASC 350-40, “Internal-Use Software.” FASB ASC 350-40 provides guidance for determining whether computer software is internal-use software, and on accounting for the proceeds of computer software originally developed or obtained for internal use and then subsequently sold to the public. It also provides guidance on the capitalization of costs incurred for computer software developed or obtained for internal use. The Company expenses all costs incurred during the preliminary project stage of its development, and capitalizes the costs incurred during the application development stage. Costs incurred relating to upgrades and enhancements to the software are capitalized if it is determined that these upgrades or enhancements add additional functionality to the software. Costs incurred to improve and support products after they become available are charged to expense as incurred. The Company records amortization of the software on a straight-line basis over the shorter of the estimated useful life of the software or revenues, typically five years. The Company capitalized $577,000 of costs related to software development projects in the three months ended July 31, 2015, and capitalized $1,770,000 of costs related to software development projects in the nine months ended July 31, 2015. As of July 31, 2015, the Company had $1,671,000 of software development projects still in development and yet to begin amortization.

- Definition

Disclosure of accounting policy for its research and development and computer software activities including the accounting treatment for costs incurred for (1) research and development activities, (2) development of computer software for internal use, (3) computer software to be sold, leased or otherwise marketed as a separate product or as part of a product or process and (4) in-process research and development acquired in a purchase business combination.

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