Note 3: Restructuring

Summary of Restructuring Plans

HP's restructuring activities summarized by plan were as follows:

						Nine months ended July 31, 2015											As of July 31, 2015
			Three months ended July 31, 2015 Restructuring Charges			Nine months ended July 31, 2015											As of July 31, 2015
	Balance, October 31, 2014		Three months ended July 31, 2015 Restructuring Charges			Restructuring Charges			Cash Payments			Other Adjustments and Non-Cash Settlements			Balance, July 31, 2015		Total Costs Incurred to Date		Total Expected Costs to Be Incurred
	In millions
Fiscal 2012 Plan
Severance and EER	$	955	$	14		$	385		$	(898	)	$	(73	)	$	369	$	4,778	$	4,910
Infrastructure and other		98		18			55			(96	)		(3	)		54		570		590

Total 2012 Plan		1,053		32			440			(994	)		(76	)		423		5,348		5,500
Other Plans:
Severance		7		(4	)		(4	)		—			(1	)		2		2,625		2,625
Infrastructure		54		(3	)		(10	)		(12	)		(1	)		31		1,423		1,423

Total Other Plans		61		(7	)		(14	)		(12	)		(2	)		33		4,048		4,048

Total restructuring plans	$	1,114	$	25		$	426		$	(1,006	)	$	(78	)	$	456	$	9,396	$	9,548


Reflected in Consolidated Condensed Balance Sheets:
Accrued restructuring	$	898													$	330

Other liabilities	$	216													$	126

Fiscal 2012 Restructuring Plan

On May 23, 2012, HP adopted a multi-year restructuring plan (the "2012 Plan") designed to simplify business processes, accelerate innovation and deliver better results for customers, employees and stockholders. As of July 31, 2015 HP estimated that it would eliminate approximately 55,000 positions in connection with the 2012 Plan through fiscal 2015, with a portion of those employees exiting the company as part of voluntary enhanced early retirement ("EER") programs in the U.S. and in certain other countries. HP estimates that it will recognize approximately $5.5 billion in total aggregate charges in connection with the 2012 Plan. HP expects approximately $4.9 billion to relate to workforce reductions, including the EER programs, and approximately $590 million to relate to infrastructure, including data center and real estate consolidation, and other items. As of July 31, 2015, HP had recorded $5.3 billion in aggregate charges of which $4.8 billion related to workforce reductions and $570 million related to infrastructure, including data center and real estate consolidation, and other items. HP expects to record the majority of the remaining charges through the end of fiscal 2015 as the accounting recognition criteria are met. Certain charges related to the closure and consolidation of data centers and other real estate that were included as part of the 2012 Plan will continue to be incurred beyond fiscal 2015. As of July 31, 2015, HP had eliminated approximately 51,500 positions for which a severance payment has been or will be made as part of the 2012 Plan. The severance- and infrastructure-related cash payments associated with the 2012 Plan are expected to be paid out through fiscal 2021.

On August 20, 2015, HP adjusted its previous estimate of 55,000 positions to be eliminated under the 2012 Plan by up to an additional 5% without an increase to the earlier estimated aggregate amount to be recognized as a result of the impacted positions being currently located in lower cost severance regions.

Other Plans

Restructuring plans initiated by HP in fiscal 2008 and 2010 were substantially completed as of July 31, 2015. Severance- and infrastructure-related cash payments associated with the other plans are expected to be paid out through fiscal 2019.