Balance Sheet Details

Balance sheet details were as follows:

Accounts Receivable, Net



	As of October 31,
	2017			2016
	In millions
Unbilled receivable	$	223		$	150
Accounts receivable	2,892			3,050
Allowance for doubtful accounts	(42		)	(49		)
Total	$	3,073		$	3,151

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



	As of October 31,
	2017			2016			2015
	In millions
Balance at beginning of year	$	49		$	72		$	70
Provision for doubtful accounts	16			22			6
Deductions, net of recoveries	(23		)	(45		)	(4		)
Balance at end of year	$	42		$	49		$	72

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 October 31, 2017 and 2016 were not material.

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



	As of October 31,
	2017			2016			2015
	In millions
Balance at beginning of period⁽¹⁾	$	145		$	68		$	188
Trade receivables sold	3,910			3,015			4,221
Cash receipts	(3,937		)	(2,931		)	(4,327		)
Foreign currency and other	3			(7		)	(14		)
Balance at end of period⁽¹⁾	$	121		$	145		$	68


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

Inventory



	As of October 31,
	2017		2016
	In millions
Finished goods	$	1,236	$	1,170
Purchased parts and fabricated assemblies	1,079		550
Total	$	2,315	$	1,720

For the fiscal year ended October 31, 2017, the increase in Inventory was due primarily to higher memory component inventory due to price increases and inventory added as a result of acquisitions, primarily SGI and Nimble Storage.

Other Current Assets



	As of October 31,
	2017		2016
	In millions
Value-added taxes receivable	$	819	$	741
Manufacturer and other receivables	1,185		1,007
Prepaid and other current assets	1,081		946
Total	$	3,085	$	2,694

Property, Plant and Equipment



	As of October 31,
	2017			2016
	In millions
Land	$	312		$	353
Buildings and leasehold improvements	2,371			3,483
Machinery and equipment, including equipment held for lease	9,194			9,061
	11,877			12,897
Accumulated depreciation	(5,608		)	(6,522		)
Total	$	6,269		$	6,375

Depreciation expense was $2.2 billion, $2.0 billion and $2.2 billion in fiscal 2017, 2016 and 2015, respectively. The change in gross property, plant and equipment during fiscal 2017 was due primarily to sales and retirements of $3.1 billion and transfers of assets and lease conversion activities in connection with the Everett and Seattle Transactions of $1.2 billion partially offset by purchases and additions as a result of acquisitions of $3.1 billion and favorable currency fluctuations of $0.2 billion. Accumulated depreciation associated with the assets sold and retired was $2.4 billion.

Long-Term Financing Receivables and Other Assets



	As of October 31,
	2017		2016
	In millions
Financing receivables, net	$	4,380	$	4,584
Deferred tax assets	4,663		2,806
Prepaid pension assets	830		366
Other	2,727		2,720
Total	$	12,600	$	10,476

For the fiscal year ended October 31, 2017, the change in Long-term financing receivables and other assets was due primarily to an increase in Deferred tax assets. The increase was due primarily to an increase in foreign tax credits as a result of the Seattle Transaction and related internal planning activities.

Other Accrued Liabilities



	As of October 31,
	2017		2016
	In millions
Accrued taxes - other	$	929	$	801
Warranty - short-term	269		258
Sales and marketing programs	780		837
Other	1,866		1,821
Total	$	3,844	$	3,717

Other Liabilities



	As of October 31,
	2017		2016
	In millions
Pension, post-retirement, and post-employment liabilities	$	1,413	$	2,101
Deferred revenue - long-term	2,487		2,330
Tax liability - long-term	3,859		3,641
Other long-term liabilities	1,036		802
Total	$	8,795	$	8,874

For the fiscal year ended October 31, 2017, the change in Other liabilities was due primarily to a decrease in Pension, post-retirement, and post-employment liabilities. See Note 6, "Retirement and Post-Retirement Benefit Plans", for the change in the funded status of these plans.