Balance Sheet Details

Balance sheet details were as follows:

Accounts Receivable, Net



	As of
	January 31, 2017			October 31, 2016
	In millions
Accounts receivable, billed	$	5,411		$	5,907
Unbilled receivable	1,140			1,086
Accounts receivable, gross	6,551			6,993
Allowance for doubtful accounts	(69		)	(84		)
Total	$	6,482		$	6,909

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



	Three Months Ended January 31, 2017
	In millions
Balance at beginning of year	$	84
Deductions, net of recoveries	(16		)
Addition from acquisition	1
Balance at end of period	$	69

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 January 31, 2017 and October 31, 2016 were not material.

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



	Three Months Ended January 31, 2017
	In millions
Balance at beginning of period⁽¹⁾	$	145
Trade receivables sold	838
Cash receipts	(886		)
Foreign currency and other	(2		)
Balance at end of period⁽¹⁾	$	95


(1)	Beginning and ending balances represent amounts for trade receivables sold, but not yet collected.

Inventory



	As of
	January 31, 2017		October 31, 2016
	In millions
Finished goods	$	1,245	$	1,202
Purchased parts and fabricated assemblies	743		572
Total	$	1,988	$	1,774

For the three months ended January 31, 2017, the increase in Inventory was due primarily to $86 million of inventory added as a result of the acquisition of SGI, along with higher inventory resulting from an increase in memory component prices due to supply constraints.

Property, Plant and Equipment



	As of
	January 31, 2017			October 31, 2016
	In millions
Land	$	498		$	497
Buildings and leasehold improvements	6,977			6,948
Machinery and equipment, including equipment held for lease	14,330			14,300
	21,805			21,745
Accumulated depreciation	(12,308		)	(12,109		)
Total	$	9,497		$	9,636

For the three months ended January 31, 2017, the change in gross property, plant and equipment was due primarily to $724 million of purchases and a $93 million addition of certain property, plant and equipment resulting from the SGI acquisition, partially offset by $737 million of sales and retirements and $18 million of unfavorable currency impacts. Accumulated depreciation associated with the assets sold and retired was $607 million.

Long-Term Financing Receivables and Other Assets



	As of
	January 31, 2017		October 31, 2016
	In millions
Financing receivables, net	$	3,811	$	3,938
Deferred tax assets	4,477		4,430
Prepaid pension assets	965		377
Deferred costs - long-term	826		822
Other	3,525		3,599
Total	$	13,604	$	13,166

For the three months ended January 31, 2017, the change in Long-term financing receivables and other assets was due primarily to an increase in Prepaid pension assets. The increase was due primarily to pension funding payments in anticipation of the Everett Transaction.

Other Accrued Liabilities



	As of
	January 31, 2017		October 31, 2016
	In millions
Accrued taxes - other	$	1,156	$	1,297
Warranty - short-term	281		258
Sales and marketing programs	755		858
Other	2,943		2,578
Total	$	5,135	$	4,991

Other Liabilities



	As of
	January 31, 2017		October 31, 2016
	In millions
Pension, post-retirement and post-employment liabilities	$	2,352	$	4,230
Deferred revenue - long-term	3,450		3,408
Deferred tax liability - long-term	140		143
Tax liability - long-term	3,910		4,057
Other long-term liabilities	1,280		1,184
Total	$	11,132	$	13,022

For the three months ended January 31, 2017, the change in Other liabilities was due primarily to a decrease in Pension, post-retirement and post-employment liabilities. The decrease was due primarily to pension funding payments in anticipation of the Everett Transaction.