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EXCEL - IDEA: XBRL DOCUMENT - Trans-Pacific Aerospace Company, Inc.Financial_Report.xls
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EX-31.2 - CERTIFICATION - Trans-Pacific Aerospace Company, Inc.transpacific_10k-ex3102.htm
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10-K - TRANS-PACIFIC AEROSPACE COMPANY, INC. 10-K - Trans-Pacific Aerospace Company, Inc.transpacific_10k-103112.htm
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v2.4.0.6
5. PROPERTY AND EQUIPMENT
12 Months Ended
Oct. 31, 2012
Property, Plant and Equipment [Abstract]  
5. PROPERTY AND EQUIPMENT

On April 12, 2010, the Company purchased $82,500 of tooling for its proprietary bearings.  The Company and the vendor agreed that 328,000 shares of common stock would be issued as payment in full for the tooling assets.  As the value of the common stock obligation totaled $104,960 at April 12, 2010 (the closing stock price was $0.32 per share on April 12, 2010), the Company recorded in equity $104,960 and recorded a corresponding loss on settlement with stock for $22,460 for the difference between the value of the common stock to be issued and the value of the tooling asset acquired.  On June 9, 2010, the Company issued 328,000 shares of common stock to pay the obligation in full.  In May 2010 the Company sold the tooling to Godfrey for $132,880. The portion of the sales price in excess of the tooling’s original cost was deemed to be contributed capital due to the related party nature of the transaction.

  

As of October 31, 2012, the Company had office equipment of $3,868, net of accumulated depreciation of $1,414. For the year ended October 31, 2012 and 2011, the Company recorded depreciation expense of $821 and $593, respectively.