| FIXED ASSETS | 
 NOTE
7 – FIXED ASSETS 
  
Property
and equipment consisted of the following as of: 
  
 SCHEDULE
OF PROPERTY AND EQUIPMENT 
  
    |   | 
  | 
    July 31, | 
  | 
  | 
    October 31, | 
  | 
 
  
    |   | 
  | 
    2023 | 
  | 
  | 
    2022 | 
  | 
 
  
    |   | 
  | 
      | 
  | 
  | 
      | 
  | 
 
  
    | Buildings | 
  | 
    $ | 
5,852,425 | 
  | 
  | 
    $ | 
5,419,946 | 
  | 
 
  
    | Land | 
  | 
      | 
200,000 | 
  | 
  | 
      | 
200,000 | 
  | 
 
  
    | Office machinery and equipment | 
  | 
      | 
1,888,864 | 
  | 
  | 
      | 
1,556,030 | 
  | 
 
  
    | Rental assets | 
  | 
      | 
2,636,744 | 
  | 
  | 
      | 
2,252,292 | 
  | 
 
  
    | Furniture, fixtures and improvements | 
  | 
      | 
1,214,734 | 
  | 
  | 
      | 
1,108,787 | 
  | 
 
  
    | Totals | 
  | 
      | 
11,792,767 | 
  | 
  | 
      | 
10,537,055 | 
  | 
 
  
    | Less: accumulated depreciation | 
  | 
      | 
(5,541,521 | 
) | 
  | 
      | 
(4,704,523 | 
) | 
 
  
    |   | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | Total Property and Equipment, net | 
  | 
    $ | 
6,251,246 | 
  | 
  | 
    $ | 
5,832,532 | 
  | 
 
   
  
  
 
CODA OCTOPUS GROUP, INC. 
Notes to the Consolidated Financial Statements 
July 31, 2023, and October 31, 2022 
  
 |