Income taxes	3 Months Ended
Jan. 31, 2020
Income tax
Income taxes	Note 10 - Income taxes We use an estimated annual effective tax rate, which is based on expected annual income, statutory tax rates and tax planning opportunities available in the various jurisdictions in which we operate, to determine its quarterly provision (benefit) for income taxes. Certain significant or unusual items are separately recognized in the quarter in which they occur and can be a source of variability in the effective tax rates from quarter to quarter. The provision (benefit) for income taxes was (120%) and 21% of income before income taxes for the three months ended January 31, 2020 and 2019, respectively. The change in the effective tax rate from the fiscal 2019 quarter to fiscal 2020 quarter was primarily driven by the tax-effect of our year-to-date income adjusted for book-tax differences which has a rate impact compared to forecasted book income for the year. We had $123,000 and $80,000 of unrecognized tax benefits, inclusive of interest and penalties, as of January 31, 2020 and October 31, 2019, respectively. The unrecognized tax benefits, if recognized, would result in a net tax benefit of $28,000 as of January 31, 2020.

Income taxes

3 Months Ended

Jan. 31, 2020

Note 10 - Income taxes

We use an estimated annual effective tax rate, which is based on expected annual income, statutory tax rates and tax planning opportunities available in the various jurisdictions in which we operate, to determine its quarterly provision (benefit) for income taxes. Certain significant or unusual items are separately recognized in the quarter in which they occur and can be a source of variability in the effective tax rates from quarter to quarter.

The provision (benefit) for income taxes was (120%) and 21% of income before income taxes for the three months ended January 31, 2020 and 2019, respectively. The change in the effective tax rate from the fiscal 2019 quarter to fiscal 2020 quarter was primarily driven by the tax-effect of our year-to-date income adjusted for book-tax differences which has a rate impact compared to forecasted book income for the year.

We had $123,000 and $80,000 of unrecognized tax benefits, inclusive of interest and penalties, as of January 31, 2020 and October 31, 2019, respectively. The unrecognized tax benefits, if recognized, would result in a net tax benefit of $28,000 as of January 31, 2020.