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Restructuring and Other Charges
 9 Months Ended
Jul. 31, 2016
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges
Restructuring and Other Charges
Fiscal 2015 Plan
In connection with the Separation, on September 14, 2015, HP's Board of Directors approved a cost savings plan which includes labor and non-labor actions which will be implemented through fiscal 2016. HP estimates that it will incur aggregate pre-tax charges up to $300 million which relate to workforce reductions, real estate consolidation and other non-labor charges. HP expects approximately 3,000 employees will exit by the end of fiscal 2016.
During the nine months ended July 31, 2016, HP announced a voluntary phased retirement program ("PRP") for certain qualified employees. Qualified employees will retire gradually over a defined period of time and at the end of which they will receive severance and certain benefits. HP recognized charges aggregating $29 million during the nine months ended July 31, 2016 related to the PRP.
The following table summarizes the cost saving plan activities in the three and nine months ended July 31, 2016.
 
 
 
 
 
Nine months ended July 31, 2016
 
 
 
As of July 31, 2016
 
 
 
 
 
 
Accrued
Balance,
October 31,
2015
 
Three
months
ended
July 31,
2016
Charges
 
Charges
 
Cash
Payments
 
Non-Cash
and Other
Adjustments
 
Accrued
Balance (1),
July 31,
2016
 
Total
Costs
Incurred
to Date
 
Total
Expected
Costs to
Be Incurred
 In millions
Fiscal 2015 Plan
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Severance and PRP
$
39

 
$
20

 
$
107

 
$
(83
)
 
$
(12
)
 
$
51

 
$
145

 
$
240

Infrastructure and other (1)
—

 
8

 
27

 
(3
)
 
(19
)
 
5

 
27

 
60

Total
$
39

 
$
28

 
$
134

 
$
(86
)
 
$
(31
)
 
$
56

 
$
172

 
$
300

_______________________________________________________________________________
(1) 
Accrued expenses related to the Fiscal 2015 Plan are included in Other accrued liabilities on the Consolidated Condensed Balance Sheets.
Fiscal 2012 Plan
The severance and infrastructure cash payments associated with the restructuring plan (the "2012 Plan") initiated by HP in fiscal 2012 are expected to be paid through fiscal 2021. For the three and nine months ended July 31, 2016, HP recognized $3 million and $5 million, respectively, in total severance charges in connection with the 2012 Plan. Accrued expenses related to the 2012 Plan, which were included in Other accrued liabilities and Other non-current liabilities on the Consolidated Condensed Balance Sheets, totaled $10 million as of July 31, 2016.
Other charges

Other charges include non-recurring costs that are distinct from ongoing operational costs. The charges include information technology costs incurred in connection with the Separation. HP incurred $5 million and $17 million of other charges for the three and nine months ended July 31, 2016, respectively.