Restructuring and Other Charges (Tables)

6 Months Ended

Apr. 30, 2020

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.