Balance Sheet Details

Balance sheet details were as follows:

Accounts Receivable, Net



	As of
	July 31, 2017			October 31, 2016
	In millions
Accounts receivable, billed	$	3,624		$	3,681
Unbilled receivables	267			191
Accounts receivable, gross	3,891			3,872
Allowance for doubtful accounts	(46		)	(56		)
Total	$	3,845		$	3,816

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



	Nine Months Ended July 31, 2017
	In millions
Balance at beginning of year	$	56
Provision for doubtful accounts	2
Deductions, net of recoveries	(12		)
Balance at end of period	$	46

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, 2017 and October 31, 2016 were not material.

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



	Nine Months Ended July 31, 2017
	In millions
Balance at beginning of year⁽¹⁾	$	145
Trade receivables sold⁽²⁾	2,796
Cash receipts⁽²⁾	(2,846		)
Foreign currency and other	6
Balance at end of period⁽¹⁾	$	101


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


(2)	For the nine months ended July 31, 2017, the increase in Trade receivables sold and Cash receipts was due primarily to the increase in the maximum program capacity as a result of new customer financing arrangements.

Inventory



	As of
	July 31, 2017		October 31, 2016
	In millions
Finished goods	$	1,233	$	1,182
Purchased parts and fabricated assemblies	911		558
Total	$	2,144	$	1,740

For the nine months ended July 31, 2017, the increase in Inventory was due primarily to higher memory component inventory due to price increases arising from supply constraints and $113 million of inventory added as a result of acquisitions, primarily SGI and Nimble Storage.

Other Current Assets



	As of
	July 31, 2017		October 31, 2016
	In millions
Value-added taxes receivable	$	761	$	762
Manufacturer and other receivables	1,344		555
Restricted cash	2,632		455
Prepaid and other current assets	1,365		999
Total	$	6,102	$	2,771

For the nine months ended July 31, 2017, the increase in Other current assets was due primarily to a $2.6 billion term loan facility entered into by Seattle. The proceeds from the term loan were held in escrow until the cash was released to Seattle just prior to the September 1, 2017 spin-off of Seattle and used to fund a $2.5 billion dividend payment from Seattle to HPE. See Note 14, "Borrowings", for more information on the loan arrangement.

Property, Plant and Equipment



	As of
	July 31, 2017			October 31, 2016
	In millions
Land	$	313		$	353
Buildings and leasehold improvements	2,555			3,547
Machinery and equipment, including equipment held for lease	10,000			9,024
	12,868			12,924
Accumulated depreciation	(6,138		)	(6,620		)
Total	$	6,730		$	6,304

For the nine months ended July 31, 2017, the change in gross property, plant and equipment was due primarily to $2,183 million of purchases, $259 million of favorable currency impacts, and $239 million of additions resulting from the acquisitions of SGI, Nimble Storage, and SimpliVity, partially offset by $2,737 million of sales and retirements and other activity. Accumulated depreciation associated with the assets sold and retired was $1,670 million.

Long-Term Financing Receivables and Other Assets



	As of
	July 31, 2017		October 31, 2016
	In millions
Financing receivables, net	$	4,123	$	4,584
Deferred tax assets	3,920		3,830
Prepaid pension assets	649		365
Other	2,838		2,796
Total	$	11,530	$	11,575

Other Accrued Liabilities



	As of
	July 31, 2017		October 31, 2016
	In millions
Accrued taxes - other	$	897	$	866
Warranty - short-term	265		258
Sales and marketing programs	824		853
Derivative liabilities	430		159
Other	2,247		1,721
Total	$	4,663	$	3,857

Other Liabilities



	As of
	July 31, 2017		October 31, 2016
	In millions
Pension, post-retirement and post-employment liabilities	$	1,672	$	2,101
Deferred revenue - long-term	2,603		2,485
Tax liability - long-term	3,692		3,950
Other long-term liabilities	1,108		865
Total	$	9,075	$	9,401