10.       SEGMENT INFORMATION          

We follow the accounting guidance of ASC 280 “Segment Reporting” (“ASC 280”).  Reportable operating segments are determined based on the management approach.  The management approach, as defined by ASC 280, is based on the way that the chief operating decision-maker organizes the segments within an enterprise for making operating decisions and assessing performance.  While our results of operations are primarily reviewed on a consolidated basis, the chief operating decision-maker manages the enterprise in three reportable segments, each with different operating and potential revenue generating characteristics: (i) development of our Cchek™ cancer detection platform, (ii) development of CAR-T therapeutics and (iii) our legacy patent licensing activities.  The following represents selected financial information for our segments for the three months ended January 31, 2019 and 2018 and as of  January 31, 2019 and October 31, 2018:

Operating costs and expenses excluding non-cash share-based compensation is the measurement the chief operating decision-maker uses in managing the enterprise.