COMBINED BALANCE SHEETS (USD $)	Oct. 31, 2013	Oct. 31, 2012
ASSETS
Land and land development costs (1,433 and 3,012 acres per land ledger, respectively)	$ 15,910,309	$ 20,352,066
Land improvements, buildings and equipment, net	19,264,196	21,043,068
Land held for investment (8,289 and 10,404 acres per land ledger, respectively)	6,399,468	6,848,390
Long-lived assets held for sale (2,115 and 377 acres per land ledger, respectively)	248,922	846,174
Cash and cash equivalents	3,416,359	497,409
Cash held in escrow	97,877	205,493
Prepaid expenses and other assets	428,391	468,828
Accounts receivable	109,796	143,382
Assets of discontinued operations (1 acre per land ledger)	166,682	166,682
Total Assets	46,042,000	50,571,492
LIABILITIES:
Debt	14,251,685	16,880,416
Accounts payable	121,725	140,956
Accrued liabilities	305,604	311,097
Deferred income	104,115	695,981
Accumulated deferred income taxes	500,649	481,633
Accrued pension expense	2,263,343	4,240,964
Total liabilities	17,547,121	22,751,047
COMBINED SHAREHOLDERS' EQUITY:
Capital stock, without par value, stated value $.30 per combined share, Blue Ridge authorized 6,000,000 shares, each issued 2,732,442 shares; Blue Ridge and Big Boulder each authorized 3,000,000 shares each issued 2,732,442	819,731	819,731
Capital in excess of stated value	19,829,475	19,829,475
Earnings retained in the business	11,584,359	12,203,825
Accumulated other comprehensive loss	(1,653,279)	(2,947,179)
Shareholders' equity before capital stock in treasury	30,580,286	29,905,852
Less cost of 282,018 shares of capital stock in treasury	2,085,407	2,085,407
Total shareholders' equity	28,494,879	27,820,445
Total liabilities and shareholders' equity	$ 46,042,000	$ 50,571,492