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Overview and Basis of Presentation (Tables)
6 Months Ended
Apr. 30, 2019
Accounting Policies [Abstract]  
New Accounting Pronouncements and Changes in Accounting Principles
The net periodic benefit (credit) cost transferred to Other (income) and expense during the three and six months ended April 30, 2018 were as follows. Refer to Note 5, “Retirement and Post-Retirement Benefit Plans” for additional information.
 
Three Months Ended
April 30, 2018
 
Six Months Ended
April 30, 2018
 
In millions
Cost of products and services
$
(14
)
 
$
(28
)
Research and development
(1
)
 
(2
)
Selling, general and administrative
(18
)
 
(34
)
Restructuring charges and transformation costs
2

 

 
$
(31
)
 
$
(64
)
The following table summarizes the effects of adopting the new revenue standard at November 1, 2018 on the Condensed Consolidated Balance Sheets as an adjustment to the opening balance:
 
Historical Accounting
Method
 
Effect of Adoption
 
As Adjusted
 
In millions
Assets
 
 
 
 
 
Accounts receivable
$
3,263

 
$
38

 
$
3,301

Inventory
2,447

 
(14)

 
2,433

Other current assets
3,280

 
50

 
3,330

Long-term financing receivables and other assets
11,359

 
44

 
11,403

Subtotal assets
$
20,349

 
$
118

 
$
20,467

Liabilities
 
 
 
 
 
Taxes on earnings
$
378

 
$
10

 
$
388

Deferred revenue
3,177

 
(36)

 
3,141

Other accrued liabilities
3,840

 
31

 
3,871

Other non-current liabilities
6,885

 
(30)

 
6,855

Subtotal liabilities
$
14,280

 
$
(25
)
 
$
14,255

Stockholders' equity
 
 
 
 
 
Accumulated deficit
$
(5,899
)
 
$
143

 
$
(5,756
)
Subtotal stockholders' equity
$
(5,899
)
 
$
143

 
$
(5,756
)
   Subtotal liabilities and stockholders' equity
$
8,381

 
$
118

 
$
8,499