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BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) | 2 Months Ended
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Jan. 31, 2024 | Jan. 31, 2023
BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |
Opening Balance | $ 1,627,000 | $ 1,560,000
Increases to contract liability | 445,000 | 158,000
Decreases to contract liability | (1,968,000) | (91,000)
Closing Balance | $ 104,000 | $ 1,627,000

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- Definition Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479837/606-10-45-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-8 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479837/606-10-45-2 + Details
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