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Allowance For Doubtful Accounts For Trade Accounts Receivable
 12 Months Ended
Oct. 31, 2011
Allowance For Doubtful Accounts For Trade Accounts Receivable [Abstract]  
Allowance For Doubtful Accounts For Trade Accounts Receivable

(3) Allowance for Doubtful Accounts for Trade Accounts Receivable

A summary of changes in the allowance for doubtful accounts for trade accounts receivable for the years ended October 31, 2011, 2010 and 2009 follows:

 

 

 

 

 

Years ended October 31,

 

 

 

 

2011

 

 

2010

 

 

2009

 

 

Balance at beginning of year

$

120,450

 

$

108,913

 

$

150,941

 

Allowance of acquired subsidiary

 

—

 

 

—

 

 

14,620

 

Bad debt expense (recovery)

 

40,231

 

 

29,798

 

 

(62,547

)

Losses charged to allowance

 

(15,065

)

 

(18,261

)

 

(27,424

)

Recoveries added to allowance

 

—

 

 

—

 

 

33,323

 

 

Balance at end of year

$

145,616

 

$

120,450

 

$

108,913