PENSION BENEFITS (Details 3) (USD $)	Oct. 31, 2013	Oct. 31, 2012
Reconciliation of Funded Status of the Plan
Funded status at end of year	$ (2,263,343)	$ (4,240,964)
Unrecognized transition obligation	0	0
Unrecognized net prior service cost	0	0
Unrecognized net actuarial loss	2,782,829	4,960,745
Net amount recognized at end of year	$ 519,486	$ 719,781

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The aggregate net amount recognized in the balance sheet associated with the defined benefit plan(s). Will normally be the same as the Defined Benefit Plan, Funded Status of Plan, Total.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=21915240&loc=d3e1703-114919

+ Details

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- Definition

Disclosure under FAS 132R, before it was amended by FAS 158, of the cumulative net gain (loss) that has not yet been recognized as a part of net periodic benefit cost.

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+ Details

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- Definition

Disclosure under FAS 132R, before it was amended by FAS 158, of the portion of prior service costs and credits, due to benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation, which has not yet been recognized as components of net periodic benefit cost.

+ References

+ Details

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- Definition

Disclosure under FAS 132R, before it was amended by FAS 158, of the net unamortized portion of the transition obligations (assets) that existed at the initial date of application of FAS 87 and FAS 106, which are the net transition amounts that have not yet been recognized as components of net periodic benefits cost.

+ References

+ Details

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- Definition

The funded status is measured as the difference between the fair value of plan assets and the benefit obligation. Will normally be the same as the net Defined Benefit Plan, Amounts Recognized in Balance Sheet, Total.

+ References

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