PROPERTY AND EQUIPMENT

3 Months Ended

Jan. 31, 2023

NOTE 7 – PROPERTY AND EQUIPMENT

Property and equipment consisted of the following as of:

SCHEDULE OF PROPERTY AND EQUIPMENT

	January 31,			October 31,
	2023			2022

Buildings	$	5,701,653		$	5,419,946
Land		200,000			200,000
Office machinery and equipment		1,676,401			1,556,030
Rental assets		2,396,579			2,252,292
Furniture, fixtures and improvements		1,164,560			1,108,787
Total		11,139,193			10,537,055
Less: accumulated depreciation		(5,067,582	)		(4,704,523	)

Total Property and Equipment, net	$	6,071,611		$	5,832,532

CODA OCTOPUS GROUP, INC.

Notes to the Consolidated Financial Statements

January 31, 2023 and October 31, 2022