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Note 2 - Allowance for Credit Losses for Trade Accounts Receivable

12 Months Ended

Oct. 31, 2023

Notes to Financial Statements

Allowance for Doubtful Accounts for Trade Accounts Receivable Disclosure [Text Block]

(2)

Allowance for Credit Losses for Trade Accounts Receivable

A summary of changes in the allowance for credit losses for trade accounts receivable for the years ended October 31, 2023, 2022 and 2021 follows:

		Years ended October 31,
		2023				2022				2021
Balance at beginning of year		$	69,643			$	61,527			$	524,617
Bad debt expense			1,546				8,116				10,750
Losses charged to allowance			—				—				(473,840	)
Balance at end of year		$	71,189			$	69,643			$	61,527