2. Basis of Presentation and Significant Accounting Policies: Capitalized Software Development Costs (Policies)	3 Months Ended
Jan. 31, 2022
Policies
Capitalized Software Development Costs	Capitalized Software Development Costs The Company capitalizes costs related to the development of internal use software in accordance with authoritative guidance issued by the FASB on internal-use software, ASC 350-40, “Internal-Use Software.” The Company expenses all costs incurred during the preliminary project stage of its development, and capitalizes the costs incurred during the application development stage. For periods through January 31, 2020, costs incurred relating to upgrades and enhancements to the software were capitalized if it had been determined that these upgrades or enhancements add additional functionality to the software. Costs incurred to maintain and support products after they became available were charged to expense as incurred. The Company did not capitalize any software development costs subsequent to January 31, 2020. Due to the financial and economic hardships being experienced by airlines, airports and air transportation support vendors in the current COVID-19 environment (described in “Impact of the COVID-19 Pandemic” below), there has been a significant amount of uncertainty surrounding the ability of our customers to continue to perform their contracts with the Company. Given these business conditions, the Company’s software efforts were concentrated in the areas of maintenance of existing products. As a result, the Company did not capitalize any software development costs during the three months ended January 31, 2022 and 2021, respectively. The Company amortized $121,000 of capitalized software development costs during both of the three months ended January 31, 2022 and 2021, respectively. The Company recorded amortization of the software on a straight-line basis over the estimated useful life of the software, typically over three years within “Cost of Revenues”. As a result of the industry changes in response to the COVID-19 pandemic, the Company anticipates that its level of capitalized software development costs, including related amortization of such costs, will decrease in the future.

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

3 Months Ended

Jan. 31, 2022

Capitalized Software Development Costs

The Company capitalizes costs related to the development of internal use software in accordance with authoritative guidance issued by the FASB on internal-use software, ASC 350-40, “Internal-Use Software.” The Company expenses all costs incurred during the preliminary project stage of its development, and capitalizes the costs incurred during the application development stage. For periods through January 31, 2020, costs incurred relating to upgrades and enhancements to the software were capitalized if it had been determined that these upgrades or enhancements add additional functionality to the software. Costs incurred to maintain and support products after they became available were charged to expense as incurred. The Company did not capitalize any software development costs subsequent to January 31, 2020.

Due to the financial and economic hardships being experienced by airlines, airports and air transportation support vendors in the current COVID-19 environment (described in “Impact of the COVID-19 Pandemic” below), there has been a significant amount of uncertainty surrounding the ability of our customers to continue to perform their contracts with the Company. Given these business conditions, the Company’s software efforts were concentrated in the areas of maintenance of existing products. As a result, the Company did not capitalize any software development costs during the three months ended January 31, 2022 and 2021, respectively. The Company amortized $121,000 of capitalized software development costs during both of the three months ended January 31, 2022 and 2021, respectively. The Company recorded amortization of the software on a straight-line basis over the estimated useful life of the software, typically over three years within “Cost of Revenues”.

As a result of the industry changes in response to the COVID-19 pandemic, the Company anticipates that its level of capitalized software development costs, including related amortization of such costs, will decrease in the future.