	January 31, 2012			October 31, 2011

	In millions
Accounts receivable	$	16,348		$	18,694
Allowance for doubtful accounts		(456	)		(470	)

	$	15,892		$	18,224

Financing receivables	$	3,185		$	3,220
Allowance for doubtful accounts		(62	)		(58	)

	$	3,123		$	3,162

HP has revolving trade receivables-based facilities permitting it to sell certain trade receivables to third parties. In accordance with the accounting requirements under the Accounting Standards Codification relating to "Transfers and Servicing," trade receivables are derecognized from the Consolidated Condensed Balance Sheets when sold to third parties. The total aggregate capacity of the facilities was $1.4 billion as of January 31, 2012, including a $0.9 billion partial recourse facility entered into in May 2011 and an aggregate capacity of $0.5 billion in non-recourse facilities. The recourse obligation is measured using market data from similar transactions and reported as a current liability in the Consolidated Condensed Balance Sheets. The recourse obligation as of January 31, 2012 was not material. The total aggregate capacity of the facilities was $1.5 billion as of October 31, 2011.

For the first three months of fiscal 2012 and 2011, trade receivables sold under these facilities were $1.1 billion and $463 million, respectively, which approximates the amount of cash received. The resulting loss on the sales of trade accounts receivable for the three months ended January 31, 2012, was not material. HP had $646 million as of January 31, 2012 and $701 million as of October 31, 2011 of available capacity under these programs.

	January 31, 2012		October 31, 2011

	In millions
Finished goods	$	4,626	$	4,869
Purchased parts and fabricated assemblies		2,645		2,621

	$	7,271	$	7,490

	January 31, 2012			October 31, 2011

	In millions
Land	$	652		$	687
Buildings and leasehold improvements		8,683			8,620
Machinery and equipment		16,581			16,155

		25,916			25,462

Accumulated depreciation		(13,794	)		(13,170	)

	$	12,122		$	12,292