Balance Sheet Details

Balance sheet details were as follows:

Accounts Receivable



	As of
	July 31, 2016			October 31, 2015
	In millions
Accounts receivable	$	7,042		$	8,647
Allowance for doubtful accounts	(91		)	(109		)
Total accounts receivable	$	6,951		$	8,538

The allowance for doubtful accounts related to accounts receivable and changes to the allowance were as follows:



	Nine Months Ended July 31, 2016
	In millions
Balance at beginning of year	$	109
Provision for doubtful accounts	35
Deductions, net of recoveries	(53		)
Balance at end of period	$	91

The Company has third-party revolving short-term financing arrangements intended to facilitate the working capital requirements of certain customers. The recourse obligations associated with these short-term financing arrangements as of July 31, 2016 and October 31, 2015 were not material.

The activity related to Hewlett Packard Enterprise's revolving short-term financing arrangements was as follows:



	Nine Months Ended July 31, 2016
	In millions
Balance at beginning of period⁽¹⁾	$	68
Trade receivables sold	1,992
Cash receipts	(1,975		)
Foreign currency and other	(3		)
Balance at end of period⁽¹⁾	$	82

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(1)	Beginning and ending balance represents amounts for trade receivables sold but not yet collected.

Inventory



	As of
	July 31, 2016		October 31, 2015
	In millions
Finished goods	$	1,182	$	1,518
Purchased parts and fabricated assemblies	666		680
Total inventory	$	1,848	$	2,198

For the nine months ended July 31, 2016, the change in inventory was due primarily to the removal of inventory of $200 million as a result of the divestiture of H3C and lower EG inventory to support service levels.

Property, Plant and Equipment



	As of
	July 31, 2016			October 31, 2015
	In millions
Land	$	488		$	514
Buildings and leasehold improvements	6,865			6,924
Machinery and equipment, including equipment held for lease	14,320			13,986
	21,673			21,424
Accumulated depreciation	(12,094		)	(11,538		)
Total property plant and equipment	$	9,579		$	9,886

For the nine months ended July 31, 2016, the change in gross property, plant and equipment was due primarily to purchases of $2,424 million, partially offset by sales and retirements of $1,957 million, the removal of certain property, plant and equipment as result of the divestiture of H3C of $183 million and unfavorable currency impacts of $22 million. Accumulated depreciation associated with the assets sold and retired was $1,628 million.

Other Liabilities



	As of
	July 31, 2016		October 31, 2015
	In millions
Pension, post retirement and post-employment liabilities	$	3,133	$	3,432
Deferred revenue-long term	3,470		3,565
Deferred tax liability-long term	121		41
Tax liability-long term	3,301		778
Other long-term liabilities	1,132		1,086
Total other liabilities	$	11,157	$	8,902

For the nine months ended July 31, 2016, the change in other liabilities was due to an increase in Tax liability-long term. The increase was due primarily to a long term payable with HP Inc. for certain tax liabilities for which the Company is joint and severally liable.