Balance Sheet Details

Balance sheet details were as follows:

Accounts Receivable



	As of
	July 31, 2016			October 31, 2015
	In millions
Accounts receivable	$	4,092		$	4,905
Allowance for doubtful accounts	(84		)	(80		)
	$	4,008		$	4,825

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



	Nine months ended July 31, 2016
	In millions
Balance at beginning of period	$	80
Provision for doubtful accounts	37
Deductions, net of recoveries	(33		)
Balance at end of period	$	84

HP has third-party arrangements, consisting of revolving short-term financing, which provide liquidity to certain partners in order to facilitate their working capital requirements. These financing arrangements, which in certain circumstances may contain partial recourse, result in a transfer of HP's receivables and risk to the third party. As these transfers qualify as true sales under the applicable accounting guidance, the receivables are derecognized from the Consolidated Condensed Balance Sheets upon transfer, and HP receives a payment for the receivables from the third party within a mutually agreed upon time period. For arrangements involving an element of recourse, the recourse obligation is measured using market data from the similar transactions and reported as a current liability in the Consolidated Condensed Balance Sheets. The recourse obligations as of July 31, 2016 and October 31, 2015 were not material. As of July 31, 2016 and October 31, 2015, HP had $114 million and $93 million, respectively, outstanding from the third parties, which is reported in Accounts receivable in the Consolidated Condensed Balance Sheets. The costs associated with the sales of trade receivables for the three and nine months ended July 31, 2016 and July 31, 2015 were not material.

The following is a summary of the activity under these arrangements:



	Nine months ended July 31, 2016
	In millions
Balance at beginning of period	$	93
Trade receivables sold	5,896
Cash receipts	(5,873		)
Foreign currency and other	(2		)
Balance at end of period	$	114

Inventory



	As of
	July 31, 2016		October 31, 2015
	In millions
Finished goods	$	2,665	$	2,820
Purchased parts and fabricated assemblies	1,296		1,468
	$	3,961	$	4,288

Other Current Assets



	As of
	July 31, 2016		October 31, 2015
	In millions
Value-added taxes receivable	$	728	$	942
Supplier and other receivables	1,799		1,316
Prepaid and other current assets	1,270		1,193
Deferred tax assets⁽¹⁾	—		1,047
	$	3,797	$	4,498

_______________________________________________________________________________


⁽¹⁾	Effective November 1, 2015, HP prospectively adopted ASU 2015-17, "Balance Sheet Classification of Deferred Taxes" and as a result classified all deferred tax assets and liabilities as non-current.

Property, Plant and Equipment



	As of
	July 31, 2016			October 31, 2015
	In millions
Land, buildings and leasehold improvements	$	2,384		$	2,272
Machinery and equipment, including equipment held for lease	3,628			3,459
	6,012			5,731
Accumulated depreciation	(4,405		)	(4,239		)
	$	1,607		$	1,492

Other Non-Current Assets



	As of
	July 31, 2016		October 31, 2015
	In millions
Tax indemnifications receivable⁽¹⁾	$	1,155	$	—
Deferred tax assets⁽²⁾	166		216
Other	1,276		1,376
	$	2,597	$	1,592

_______________________________________________________________________________


⁽¹⁾	In connection with the TMA discussed under Note 7, "Taxes on Earnings".


⁽²⁾	Effective November 1, 2015, HP prospectively adopted ASU 2015-17, "Balance Sheet Classification of Deferred Taxes" and as a result classified all deferred tax assets and liabilities as non-current.

Other Accrued Liabilities



	As of
	July 31, 2016		October 31, 2015
	In millions
Other accrued taxes	$	714	$	1,007
Warranty	759		871
Sales and marketing programs	2,177		2,181
Other	2,236		2,182
	$	5,886	$	6,241

Other Non-Current Liabilities



	As of
	July 31, 2016		October 31, 2015
	In millions
Pension, post-retirement, and post-employment liabilities	$	2,002	$	2,203
Deferred tax liability	1,594		1,813
Tax liability	1,050		1,803
Deferred revenue	830		812
Tax indemnifications payable⁽¹⁾	70		—
Other	730		783
	$	6,276	$	7,414

_______________________________________________________________________________


⁽¹⁾	In connection with the TMA discussed under Note 7, "Taxes on Earnings".