Supplementary Financial Information

Accounts Receivable



	As of
	January 31, 2018			October 31, 2017
	In millions
Accounts receivable	$	4,504		$	4,515
Allowance for doubtful accounts	(108		)	(101		)
	$	4,396		$	4,414

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



	Three months ended January 31, 2018
	In millions
Balance at beginning of period	$	101
Provision for doubtful accounts	7
Balance at end of period	$	108

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 January 31, 2018 and October 31, 2017 were not material. The costs associated with the sales of trade receivables for the three months ended January 31, 2018 and 2017 were not material.

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



	Three months ended January 31
	2018			2017
	In millions
Balance at beginning of period⁽¹⁾	$	147		$	149
Trade receivables sold	2,936			2,449
Cash receipts	(2,921		)	(2,493		)
Foreign currency and other	10			(1		)
Balance at end of period⁽¹⁾	$	172		$	104

⁽¹⁾Amounts outstanding from third parties reported in Accounts Receivable in the Consolidated Condensed Balance Sheets.

Inventory



	As of
	January 31, 2018		October 31, 2017
	In millions
Finished goods	$	3,768	$	3,857
Purchased parts and fabricated assemblies	1,887		1,929
	$	5,655	$	5,786

Other Current Assets



	As of
	January 31, 2018		October 31, 2017
	In millions
Value-added taxes receivable	$	867	$	857
Available-for-sale investments⁽¹⁾	1,266		1,149
Supplier and other receivables	2,445		1,891
Prepaid and other current assets	1,113		1,224
	$	5,691	$	5,121

_________________________

(1)See Note 8, “Fair Value” and Note 9, “Financial Instruments” for detailed information.

Property, Plant and Equipment



	As of
	January 31, 2018			October 31, 2017
	In millions
Land, buildings and leasehold improvements	$	1,894		$	2,082
Machinery and equipment, including equipment held for lease	4,040			3,876
	5,934			5,958
Accumulated depreciation	(3,908		)	(4,080		)
	$	2,026		$	1,878

Other Non-Current Assets



	As of
	January 31, 2018		October 31, 2017
	In millions
Income tax indemnifications receivable	$	1,713	$	1,695
Deferred tax assets	2,648		342
Other⁽¹⁾	1,706		1,058
	$	6,067	$	3,095

⁽¹⁾ Includes available-for-sale investments of $58 million and $61 million as of January 31, 2018 and October 31, 2017, respectively.

Other Accrued Liabilities



	As of
	January 31, 2018		October 31, 2017
	In millions
Other accrued taxes	$	960	$	895
Warranty	677		660
Sales and marketing programs	2,725		2,441
Other	2,652		1,945
	$	7,014	$	5,941

Other Non-Current Liabilities



	As of
	January 31, 2018		October 31, 2017
	In millions
Pension, post-retirement, and post-employment liabilities	$	1,930	$	1,999
Deferred tax liability	100		1,410
Tax liability	4,254		2,005
Deferred revenue	945		921
Other	1,069		827
	$	8,298	$	7,162

Interest and other, net



	Three months ended January 31
	2018			2017
	In millions
Interest expense on borrowings	$	(87	)	$	(73	)
Foreign exchange loss	(13		)	(29		)
Other, net	32			21
	$	(68	)	$	(81	)