RIGHT-OF-USE ASSETS (Tables)

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

SCHEDULE OF RIGHT-OF-USE ASSETS

SCHEDULE OF RIGHT-OF-USE ASSETS


	Vancouver Office			Virginia Office		Nevada Office			Pilot Plant		Total
	$			$		$			$		$

Cost
Balance, October 31, 2019		–			–		–			–		–
Initial adoption of ASU 2016-02		60,418			–		23,131			–		83,549
Additions		–			–		–			354,263		354,263
Foreign exchange effect		(717	)		–		(275	)		3,686		2,694
Balance, October 31, 2020		59,701			–		22,856			357,949		440,506
Operating lease right-of-use asset, cost, beginning balance		59,701			–		22,856			357,949		440,506
Additions		91,237			287,847		–			–		379,084
Foreign exchange effect		5,943			4,544		1,724			26,997		39,208
Balance, October 31, 2021		156,881			292,391		24,580			384,946		858,798
Operating lease right-of-use asset, cost, ending balance		156,881			292,391		24,580			384,946		858,798

Accumulated Depreciation
Balance, October 31, 2019		–			–		–			–		–
Depreciation expense		41,708			–		14,286			9,841		65,835
Foreign exchange effect		434			–		148			102		684
Balance, October 31, 2020		42,142			–		14,434			9,943		66,519
Operating lease right-of-use asset, accumulated depreciation, beginning balance		42,142			–		14,434			9,943		66,519
Depreciation expense		44,259			15,288		8,915			117,292		185,754
Foreign exchange effect		3,876			241		1,231			2,602		7,950
Balance, October 31, 2021		90,277			15,529		24,580			129,837		260,223
Operating lease right-of-use asset, accumulated depreciation, ending balance		90,277			15,529		24,580			129,837		260,223

Net Book Value
Balance, October 31, 2020		17,559			–		8,422			348,006		373,987
Balance, October 31, 2021		66,604			276,862		–			255,109		598,575
Operating lease right-of-use asset		66,604			276,862		–			255,109		598,575

Western Magnesium Corp. S-1/A