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Property, Plant and Equipment
12 Months Ended
Oct. 31, 2011
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Disclosure [Text Block]
4. Property, Plant and Equipment

 

At October 31, property, plant and equipment consisted of the following:

 

    2011     2010  
Machinery and equipment   $ 170,720     $ 94,932  
Furniture and fixtures     74,326       74,326  
Leasehold improvements     70,370       70,370  
      315,416       239,628  
Less: accumulated depreciation     (236,239 )     (221,747 )
Total property and equipment, net   $ 79,177     $ 17,881  

 

The Company reclassified $75,788 in finished goods to machinery and equipment during the fiscal year ended October 31, 2011 to reflect the fact that units of the Company’s intended product are now being utilized as testing equipment. Consequently, depreciation expense for the years ended October 31, 2011 and 2010 was $14,492 and $27,690, respectively.