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Restructuring and Other Charges
 6 Months Ended
Apr. 30, 2020
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges Restructuring and Other Charges
Summary of Restructuring Plans
HP’s restructuring activities for the six months ended April 30, 2020 and 2019 summarized by plan were as follows:
 
Fiscal 2020 Plan
 


 
Severance and EER
 
Non-labor
 
Other prior-year Plans (1)
 
Total
 
In millions
Accrued balance as of October 31, 2019
$
76

 
$
—

 
$
66

 
$
142

Charges
282

 
2

 
1

 
285

Cash payments
(205
)
 
(2
)
 
(40
)
 
(247
)
Non-cash and other adjustments
(49
)
(2 
) 
—

 
(3
)
 
(52
)
Accrued balance as of April 30, 2020
$
104

 
$
—

 
$
24

 
$
128

Total costs incurred to date as of April 30, 2020
$
364

 
$
2

 
$
1,817

 
$
2,183

 
 
 
 
 
 
 
 
Reflected in Consolidated Condensed Balance Sheets
 
 
 
 

 

Other current liabilities
$
104

 
$
—

 
$
24

 
$
128

 
 
 
 
 
 
 
 
Accrued balance as of October 31, 2018
$
—

 
$
—

 
$
59

 
$
59

Charges
—

 
—

 
116

 
116

Cash payments
—

 
—

 
(72
)
 
(72
)
Non-cash and other adjustments
—

 
—

 
(14
)
 
(14
)
Accrued balance as of April 30, 2019
$
—

 
$
—

 
$
89

 
$
89



HP’s restructuring charges for the three months ended April 30, 2020 summarized by the plans outlined below were as follows:
 
Fiscal 2020 Plan
 
 
 
 
 
Severance and EER
 
Non-labor
 
Other prior-year plans(1)
 
Total
 
In millions
For the three months ended April 30, 2020
$
26

 
$
2

 
$
—

 
$
28

    
(1) 
Primarily includes the fiscal 2017 plan along with other legacy plans, all of which are substantially complete. HP does not expect any further material activity associated with these plans.

(2) 
Includes reclassification of liability related to the Enhanced Early Retirement (“EER”) plan of $44 million for certain healthcare and medical savings account benefits to pension and post-retirement plans. See Note 4 “Retirement and Post -Retirement Benefit Plans” for further information.

Fiscal 2020 Plan
On September 30, 2019, HP’s Board of Directors approved the Fiscal 2020 Plan intended to optimize and simplify its operating model and cost structure that HP expects will be implemented through fiscal 2022. HP expects to reduce global headcount by approximately 7,000 to 9,000 employees through a combination of employee exits and voluntary EER. HP estimates that it will incur pre-tax charges of approximately $1.0 billion relating to labor and non-labor actions. HP expects to incur approximately $0.9 billion primarily in labor costs related to workforce reductions and the remaining costs will relate to non-labor actions and other charges.


Other charges
Other charges include non-recurring costs, including those as a result of Separation, information technology rationalization efforts and proxy contest activities, and are distinct from ongoing operational costs. These costs primarily relate to third-party legal, professional services and other non-recurring costs. For the three and six months ended April 30, 2020, HP incurred $53 million and $87 million of other charges, respectively. For the three and six months ended April 30, 2019, HP incurred $6 million and $8 million of other charges, respectively.