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Goodwill and Intangible Assets (Notes)
12 Months Ended
Oct. 31, 2013
Finite-Lived Intangible Assets [Line Items]  
Goodwill and Intangible Assets Disclosure [Text Block]
Note 6. Goodwill and Intangible Assets
As of October 31, 2013, the Company had goodwill of $4.1 million and intangible assets of $9.6 million associated with the Versa acquisition. Versa’s fair value of goodwill resulted from the purchase price residual value method. All identifiable assets and liabilities were deducted from the total purchase price and the difference represents the implied fair value of goodwill. The intangible asset represents indefinite lived in-process research and development for which the fair value was determined utilizing the cost approach which estimated the costs to replicate cumulative research and development efforts associated with the development of SOFC stationary power generation and had a 10 percent obsolescence factor applied to account for improvements that could be made on the current technology.
The Company has completed a qualitative assessment as of July 31, 2013 and has determined that the goodwill and indefinite-lived intangible assets recorded as a result of the Versa acquisition and are included within the Versa reporting unit are not impaired.