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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.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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