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4. FORMATION OF SUBSIDIARY (Details)	9 Months Ended
	Jul. 31, 2016 USD ($)
Assets acquired:
Accounts receivable	$ 84,142
Inventory	306,905
Equipment	40,000
Customer list	120,000
Goodwill	577,905
Less: liabilities	(72,045)
Net assets acquired	$ 1,056,907

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This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to inventory acquired in connection with a business combination for which the initial accounting was incomplete.

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Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment, acquired at the acquisition date.

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Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date.

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Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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Amount recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree.

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Gross carrying amount before accumulated amortization as of the balance sheet date of an asset comprised of customer information, acquired in a business combination or other transaction, having a finite beneficial life.

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