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Note 12 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) | Oct. 31, 2018 | Oct. 31, 2017
--- | --- | ---
Accounts receivable, due to allowances for doubtful accounts and sales returns | $ 36,779 | $ 71,085
Inventories, due to allowance for damaged and slow-moving inventories and additional costs inventoried for tax purposes pursuant to the Tax Reform Act of 1986 | 780,446 | 1,088,631
Liabilities recorded for accrued expenses, deductible for tax purposes when paid | 472,641 | 114,713
Share-based compensation expense | 474,163 | 265,027
Net operating loss carryforwards | 528,939 | 2,099,195
AMT credit carryforwards | 49,281 |
Other | 59,219 | 118,119
Total gross deferred tax assets | 2,401,468 | 3,756,770
Valuation allowance | (2,118,487) | (3,622,575)
Net deferred tax assets | 282,981 | 134,195
Deferred tax liabilities: |  |
Plant and equipment, due to differences in depreciation and capital gain recognition | (231,672) | (130,626)
Other receivables, due to accrual for financial reporting purposes | (2,028) | (3,569)
Total gross deferred tax liabilities | (233,700) | (134,195)
Net deferred tax asset | $ 49,281 |

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