Income Taxes	3 Months Ended
Jan. 31, 2012
Income Taxes	11. Income Taxes The effective tax rate on income from continuing operations for the three months ended January 31, 2012 and 2011 were 41.2% and 38.5%, respectively. The effective tax rate for the quarter ended January 31, 2012 increased over the quarter ended January 31, 2011 primarily due to the expiration of employment based tax credits. At January 31, 2012, the Company had unrecognized tax benefits of $96.1 million, all of which, if recognized in the future, would affect its effective tax rate. Approximately $0.6 million of the Company’s unrecognized tax benefits has been recognized as a current liability. The Company includes interest and penalties related to unrecognized tax benefits in income tax expense. As of January 31, 2012, the Company had accrued interest related to uncertain tax positions of $1.0 million. The Company’s major tax jurisdiction is the United States. ABM, OneSource Services, Inc. and the Linc C Corporation’s U.S. federal income tax returns remain open for examination for the periods ending October 31, 2006 through October 31, 2010, March 31, 2000 through November 14, 2007 and December 31, 2007 through December 31, 2010, respectively. ABM is currently being examined by the Internal Revenue Service (“IRS”) for the tax years 2006 – 2008. The Company does business in all 50 states, significantly in California, Texas, and New York, as well as in various foreign jurisdictions. In major state jurisdictions, the tax years 2006 – 2010 remain open and subject to examination by the appropriate tax authorities. The Company is currently being examined by Illinois, Michigan, Utah, New Jersey, Massachusetts, New York, California, Texas, and Puerto Rico.

Income Taxes

3 Months Ended

Jan. 31, 2012

11. Income Taxes

The effective tax rate on income from continuing operations for the three months ended January 31, 2012 and 2011 were 41.2% and 38.5%, respectively. The effective tax rate for the quarter ended January 31, 2012 increased over the quarter ended January 31, 2011 primarily due to the expiration of employment based tax credits. At January 31, 2012, the Company had unrecognized tax benefits of $96.1 million, all of which, if recognized in the future, would affect its effective tax rate. Approximately $0.6 million of the Company’s unrecognized tax benefits has been recognized as a current liability. The Company includes interest and penalties related to unrecognized tax benefits in income tax expense. As of January 31, 2012, the Company had accrued interest related to uncertain tax positions of $1.0 million.

The Company’s major tax jurisdiction is the United States. ABM, OneSource Services, Inc. and the Linc C Corporation’s U.S. federal income tax returns remain open for examination for the periods ending October 31, 2006 through October 31, 2010, March 31, 2000 through November 14, 2007 and December 31, 2007 through December 31, 2010, respectively. ABM is currently being examined by the Internal Revenue Service (“IRS”) for the tax years 2006 – 2008. The Company does business in all 50 states, significantly in California, Texas, and New York, as well as in various foreign jurisdictions. In major state jurisdictions, the tax years 2006 – 2010 remain open and subject to examination by the appropriate tax authorities. The Company is currently being examined by Illinois, Michigan, Utah, New Jersey, Massachusetts, New York, California, Texas, and Puerto Rico.