s Receivable



	As of
	July 31, 2018			October 31, 2017
	In millions
Accounts receivable	$	4,741		$	4,515
Allowance for doubtful accounts	(126		)	(101		)
	$	4,615		$	4,414

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



	Nine months ended July 31, 2018
	In millions
Balance at beginning of period	$	101
Provision for doubtful accounts	39
Deductions, net of recoveries	(14		)
Balance at end of period	$	126

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

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



	Three months ended July 31						Nine months ended July 31
	2018			2017			2018			2017
	In millions
Balance at beginning of period⁽¹⁾	$	171		$	123		$	147		$	149
Trade receivables sold	2,404			2,268			7,773			6,969
Cash receipts	(2,427		)	(2,269		)	(7,778		)	(6,997		)
Foreign currency and other	(5		)	8			1			9
Balance at end of period⁽¹⁾	$	143		$	130		$	143		$	130


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

Inventory



	As of
	July 31, 2018		October 31, 2017
	In millions
Finished goods	$	4,009	$	3,857
Purchased parts and fabricated assemblies	2,082		1,929
	$	6,091	$	5,786

Other Current Assets



	As of
	July 31, 2018		October 31, 2017
	In millions
Value-added taxes receivable	$	821	$	857
Available-for-sale investments⁽¹⁾	886		1,149
Supplier and other receivables	1,910		1,891
Prepaid and other current assets	1,258		1,224
	$	4,875	$	5,121


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

Property, Plant and Equipment



	As of
	July 31, 2018			October 31, 2017
	In millions
Land, buildings and leasehold improvements	$	1,888		$	2,082
Machinery and equipment, including equipment held for lease	4,197			3,876
	6,085			5,958
Accumulated depreciation	(3,973		)	(4,080		)
	$	2,112		$	1,878

Other Non-Current Assets



	As of
	July 31, 2018		October 31, 2017
	In millions
Tax indemnifications receivable⁽¹⁾	$	908	$	1,695
Deferred tax assets⁽²⁾	1,992		342
Other⁽³⁾	1,536		1,058
	$	4,436	$	3,095


⁽¹⁾	During the nine months ended July 31, 2018, HP adjusted $676 million of indemnification receivable, pursuant to resolution of various audit settlements. See Note 14, “Guarantees, Indemnifications and Warranties” for further information.


⁽²⁾	See Note 6, “Taxes on Earnings” for detailed information.


⁽³⁾	Includes marketable equity securities and mutual funds classified as available-for-sale investments of $57 million and $61 million as of July 31, 2018 and October 31, 2017, respectively.

Other Accrued Liabilities



	As of
	July 31, 2018		October 31, 2017
	In millions
Other accrued taxes	$	898	$	895
Warranty	655		660
Sales and marketing programs	2,613		2,441
Other	2,042		1,945
	$	6,208	$	5,941

Other Non-Current Liabilities



	As of
	July 31, 2018		October 31, 2017
	In millions
Pension, post-retirement, and post-employment liabilities	$	1,755	$	1,999
Deferred tax liability⁽¹⁾	92		1,410
Tax liability⁽¹⁾	2,371		2,005
Deferred revenue	981		921
Other	813		827
	$	6,012	$	7,162


⁽¹⁾	See Note 6, “Taxes on Earnings” for detailed information.

Interest and other, net



	Three months ended July 31						Nine months ended July 31
	2018			2017			2018			2017
	In millions
Loss on extinguishment of debt	$	—		$	—		$	(126	)	$	—
Tax indemnifications⁽¹⁾	(3		)	10			(676		)	24
Interest expense on borrowings	(66		)	(79		)	(241		)	(225		)
Other, net	7			13			32			—
	$	(62	)	$	(56	)	$	(1,011	)	$	(201	)


⁽¹⁾	For the nine months ended July 31, 2018, includes an adjustment of $676 million of indemnification receivable, pursuant to resolution of various audit settlements. See Note 6, “Taxes on Earnings” and Note 14, “Guarantees, Indemnifications and Warranties” for further information.