Balance Sheet Details

Balance sheet details were as follows:

Accounts Receivable, Net



	As of October 31,
	2018			2017
	In millions
Unbilled receivable	$	185		$	223
Accounts receivable	3,117			2,892
Allowance for doubtful accounts	(39		)	(42		)
Total	$	3,263		$	3,073

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



	As of October 31,
	2018			2017			2016
	In millions
Balance at beginning of year	$	42		$	49		$	72
Provision for doubtful accounts	20			16			22
Deductions, net of recoveries	(23		)	(23		)	(45		)
Balance at end of year	$	39		$	42		$	49

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, 2018 and 2017 were not material.

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



	As of October 31,
	2018			2017			2016
	In millions
Balance at beginning of period⁽¹⁾	$	121		$	145		$	68
Trade receivables sold	4,844			3,910			3,015
Cash receipts	(4,794		)	(3,937		)	(2,931		)
Foreign currency and other	(5		)	3			(7		)
Balance at end of period⁽¹⁾	$	166		$	121		$	145


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

Inventory



	As of October 31,
	2018		2017
	In millions
Finished goods	$	1,274	$	1,236
Purchased parts and fabricated assemblies	1,173		1,079
Total	$	2,447	$	2,315

Other Current Assets



	As of October 31,
	2018		2017
	In millions
Value-added taxes receivable	$	811	$	819
Manufacturer and other receivables	1,141		1,185
Prepaid and other current assets	1,328		1,081
Total	$	3,280	$	3,085

Property, Plant and Equipment



	As of October 31,
	2018			2017
	In millions
Land	$	294		$	312
Buildings and leasehold improvements	2,103			2,371
Machinery and equipment, including equipment held for lease	9,419			9,194
	11,816			11,877
Accumulated depreciation	(5,678		)	(5,608		)
Total	$	6,138		$	6,269

Depreciation expense was $2.3 billion, $2.2 billion and $2.0 billion in fiscal 2018, 2017 and 2016, respectively.

Long-Term Financing Receivables and Other Assets



	As of October 31,
	2018		2017
	In millions
Financing receivables, net	$	4,740	$	4,380
Deferred tax assets	2,403		4,663
Indemnification receivables - long-term	16		1,430
Prepaid taxes - long-term	2,340		293
Prepaid pension assets	829		830
Other	1,031		1,004
Total	$	11,359	$	12,600

For the fiscal year ended October 31, 2018, the change in Long-term financing receivables and other assets was due primarily to a decrease in Deferred tax assets as a result of the impact of the Tax Act and a decrease in Indemnification receivable - long-term as a result of the settlement of certain pre-Separation tax liabilities for which the Company shares joint and several liability with HP Inc. and for which the Company is partially indemnified by HP Inc., partially offset by an increase in Prepaid taxes - long-term as a result of an intercompany sale transaction.

Other Accrued Liabilities



	As of October 31,
	2018		2017
	In millions
Accrued taxes - other	$	1,010	$	929
Warranty - short-term	241		269
Sales and marketing programs	910		780
Other	1,679		1,866
Total	$	3,840	$	3,844

Other Non-Current Liabilities



	As of October 31,
	2018		2017
	In millions
Pension, post-retirement, and post-employment liabilities	$	1,434	$	1,413
Deferred revenue - long-term	2,646		2,487
Tax liability - long-term	1,485		3,859
Other long-term liabilities	1,320		1,036
Total	$	6,885	$	8,795

For the fiscal year ended October 31, 2018, the change in Other non-current liabilities was due primarily to a decrease in Tax liability - long term. The decrease was due primarily to the settlement of certain pre-Separation tax liabilities for which the Company shares joint and several liability with HP Inc. and for which the Company is partially indemnified by HP Inc. under the Tax Matters Agreement.