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Overview and Summary of Significant Accounting Policies (Tables)
12 Months Ended
Oct. 31, 2019
Accounting Policies [Abstract]  
New Accounting Pronouncements and Changes in Accounting Principles The net periodic benefit credit (cost) transferred to other (income) and expense for the fiscal years ended October 31, 2018 and 2017, was as follows. Refer to Note 6, “Retirement and Post-Retirement Benefit Plans” for additional information.
 
Fiscal year ended October 31, 2018
 
Fiscal year ended October 31, 2017
 
In millions
Cost of products and services
$
61

 
$
25

Research and development
4

 
4

Selling, general and administrative
70

 
6

Restructuring charges and transformation costs
(14
)
 
26

 
$
121

 
$
61


The following table summarizes the effects of adopting the new revenue standard at November 1, 2018 on the 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

 
46

 
11,405

Subtotal assets
$
20,349

 
$
120

 
$
20,469

Liabilities
 
 
 
 
 
Taxes on earnings
$
378

 
$
10

 
$
388

Deferred revenue
3,177

 
(36)

 
3,141

Other accrued liabilities
3,840

 
52

 
3,892

Other non-current liabilities
6,885

 
(30)

 
6,855

Subtotal liabilities
$
14,280

 
$
(4
)
 
$
14,276

Stockholders' equity
 
 
 
 
 
Accumulated deficit
$
(5,899
)
 
$
124

 
$
(5,775
)
Subtotal stockholders' equity
$
(5,899
)
 
$
124

 
$
(5,775
)
   Subtotal liabilities and stockholders' equity
$
8,381

 
$
120

 
$
8,501