Note 7: Balance Sheet Details

Balance sheet details were as follows:

Accounts Receivable, Net

	As of
	April 30, 2015			October 31, 2014
	In millions
Accounts receivable	$	12,545		$	14,064
Allowance for doubtful accounts		(225	)		(232	)

	$	12,320		$	13,832

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

	Six months ended April 30, 2015
	In millions
Balance at beginning of period	$	232
Provision for doubtful accounts, net of recoveries		22
Deductions		(29	)

Balance at end of period	$	225

HP has third-party revolving short-term financing arrangements intended to facilitate the working capital requirements of certain customers. The maximum, utilized and available program capacity under these revolving short-term financing arrangements was as follows:

	As of
	April 30, 2015			October 31, 2014
	In millions
Non-recourse arrangements:
Maximum program capacity	$	1,065		$	1,083
Utilized capacity(1)(2)		(649	)		(613	)

Available capacity	$	416		$	470

Partial-recourse arrangements:
Maximum program capacity	$	1,830		$	1,877
Utilized capacity(1)(2)		(1,393	)		(1,500	)

Available capacity	$	437		$	377

Total arrangements:
Maximum program capacity	$	2,895		$	2,960
Utilized capacity(1)(2)		(2,042	)		(2,113	)

Available capacity	$	853		$	847

(1)	Utilized capacity represents the receivables sold to third parties, but not collected from the customer by the third parties.
(2)	HP reflects the amounts transferred to, but not yet collected from, third parties in accounts receivable in the Consolidated Condensed Balance Sheets. These amounts, included in the utilized capacity are as follows:

	As of
	April 30, 2015		October 31, 2014
	In millions
Non-recourse arrangements	$	9	$	78
Partial-recourse arrangements		331		381

Total arrangements	$	340	$	459

The activity related to HP's revolving short-term financing arrangements was as follows:

	Six months ended April 30, 2015
	In millions
Balance at beginning of period(1)	$	459
Trade receivables sold		5,445
Cash receipts		(5,533	)
Foreign currency and other		(31	)

Balance at end of period(1)	$	340

(1)	Beginning and ending balance represents amounts for trade receivables sold but not yet collected.

Inventory

	As of
	April 30, 2015		October 31, 2014
	In millions
Finished goods	$	3,847	$	3,973
Purchased parts and fabricated assemblies		2,380		2,442

	$	6,227	$	6,415

Property, Plant and Equipment

	As of
	April 30, 2015			October 31, 2014
	In millions
Land	$	538		$	540
Buildings and leasehold improvements		8,886			9,048
Machinery and equipment, including equipment held for lease		16,481			16,664

		25,905			26,252

Accumulated depreciation		(14,891	)		(14,912	)

	$	11,014		$	11,340

For the six months ended April 30, 2015, the change in gross property, plant and equipment was due primarily to purchases of $1.6 billion, which were partially offset by sales and retirements totaling $1.6 billion and unfavorable currency impacts of $0.3 billion. Accumulated depreciation associated with the assets sold and retired was $1.3 billion.