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

12 Months Ended

Oct. 31, 2021

Tables/Schedules

Schedule of Deferred Tax Assets and Liabilities

	2021	2020
Deferred tax assets:
Net operating loss carryforward	$ 6,387,000	$ 6,356,000
Deferred revenue	35,000	72,000
Allowance for doubtful accounts receivable	47,000	251,000
Stock compensation - nonqualified	242,000	228,000
Accruals	70,000	53,000
ROU lease liabilities	107,000	116,000
Foreign tax credit	32,000	32,000
Depreciation	28,000	7,000
Total gross deferred tax asset	$ 6,948,000	$ 7,115,000
Less: Valuation allowance	(6,862,000)	(7,054,000)
Total net deferred tax asset	$ 86,000	$ 61,000
Deferred tax liabilities:
ROU lease assets	(86,000)	(61,000)
Total deferred tax liability	(86,000)	(61,000)
Deferred tax assets and liabilities	$ -	$ -