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INVESTMENT IN DIRECT FINANCING LEASES (Tables)
12 Months Ended
Oct. 31, 2012
Investment In Direct Financing Leases Tables  
Net Investment in Direct Financing Leases

The Companies net investment in direct financing leases consisted of the following as of October 31, 2011:

   
  10/31/11 
   Minimum future lease payments $7,426,946 
   Unguaranteed residual value of lease properties 8,430,879 
   Gross investment in lease 15,857,825 
   Unearned income (7,567,630)
   Valuation allowance (502,000)
Net investment in direct financing leases $7,788,195