SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Oct. 31, 2022

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Available-for-sale debt investments are reported at fair value, with unrealized gains or losses (net of tax) reported in Accumulated other comprehensive (loss) income. The fair values of our available-for-sale securities are Level 1 measurements, based on quoted prices from active markets for identical assets. In the event of a sale of an available-for-sale debt investment, we would determine the cost of the investment sold at the specific individual security level, and would include any gain or loss in Interest income and other income, net, where we also report periodic interest earned and the amortization (accretion) of discounts (premiums) related to these investments. The table below provides information on our available-for-sale debt securities.

	October 31, 2022									October 31, 2021
	Amortized Cost		Unrealized Gains		Unrealized Losses			Carrying Value		Amortized Cost		Unrealized Gains		Unrealized Losses		Carrying Value

Government securities	$	38,911	$	-	$	(91	)	$	38,820	$	-	$	-	$	-	$	-

Inventories

Inventories are stated at the lower of cost, determined under the first-in, first-out (“FIFO”) method, or net realizable value. The components of Inventories at the balance sheet dates are presented below.

	October 31, 2022		October 31, 2021

Raw materials	$	49,326	$	54,019
Work in process		1,408		1,121
Finished goods		19		109
	$	50,753	$	55,249

Contract Balances

The following table provides information about our contract balances at the balance sheet dates.

Classification	October 31, 2022		October 31, 2021

Contract Assets
Other current assets	$	15,752	$	9,859

Contract Liabilities
Accrued liabilities	$	18,872	$	14,717
Other liabilities		4,989		5,197
	$	23,861	$	19,914

The following table presents revenue recognized from contract liabilities that existed at the beginning of the reporting periods.

	Year Ended
	October 31, 2022		October 31, 2021		October 31, 2020

Revenue recognized from beginning liability	$	8,934	$	5,300	$	2,823