Income Taxes	6 Months Ended
Apr. 30, 2013
Income Taxes	11. INCOME TAXES The quarterly provision for income taxes is calculated using an estimated annual effective income tax rate, adjusted for discrete items that occur during the reporting period. The effective tax rate on income from continuing operations for the three months ended April 30, 2013 and 2012 were 39.2% and 33.3%, respectively. The effective tax rate for the quarter ended April 30, 2013 increased over the quarter ended April 30, 2012 primarily due to discrete adjustments for employment-based tax credits of $1.2 million during 2012. The effective tax rates on income from continuing operations for the six months ended April 30, 2013 and 2012 were 33.2% and 37.3%, respectively. The effective tax rate for the six months ended April 30, 2013 decreased over the six months ended April 30, 2012 primarily due to discrete tax benefits of $2.9 million related to a retroactive reinstatement of federal employment-based tax credits during 2013 offset by discrete adjustments of $1.2 million for employment-based tax credits during 2012. Without the discrete items, our estimated annual effective tax rate for 2013 is expected to be 39.0%. At April 30, 2013, the Company had unrecognized tax benefits of $88.8 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 have been recorded as a current liability. The Company includes interest and penalties related to uncertain tax positions in income tax expense. As of April 30, 2013, the Company had accrued interest related to uncertain tax positions of $1.5 million. The Company’s major tax jurisdiction is the United States. The U.S. federal income tax returns for ABM, OneSource Services Inc., and Linc entities that are taxable as corporations remain open for examination for the periods ending October 31, 2006 through October 31, 2012; March 31, 2000 through November 14, 2007; and December 31, 2009 through December 31, 2010, respectively. 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 2008-2012 remain open and subject to examination by the appropriate tax authorities. The Company is currently being examined by the taxing authorities in the states of Illinois, Utah, New Jersey, and Florida and in the Commonwealth of Puerto Rico.

Income Taxes

6 Months Ended

Apr. 30, 2013

11. INCOME TAXES

The quarterly provision for income taxes is calculated using an estimated annual effective income tax rate, adjusted for discrete items that occur during the reporting period. The effective tax rate on income from continuing operations for the three months ended April 30, 2013 and 2012 were 39.2% and 33.3%, respectively. The effective tax rate for the quarter ended April 30, 2013 increased over the quarter ended April 30, 2012 primarily due to discrete adjustments for employment-based tax credits of $1.2 million during 2012. The effective tax rates on income from continuing operations for the six months ended April 30, 2013 and 2012 were 33.2% and 37.3%, respectively. The effective tax rate for the six months ended April 30, 2013 decreased over the six months ended April 30, 2012 primarily due to discrete tax benefits of $2.9 million related to a retroactive reinstatement of federal employment-based tax credits during 2013 offset by discrete adjustments of $1.2 million for employment-based tax credits during 2012. Without the discrete items, our estimated annual effective tax rate for 2013 is expected to be 39.0%.

At April 30, 2013, the Company had unrecognized tax benefits of $88.8 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 have been recorded as a current liability. The Company includes interest and penalties related to uncertain tax positions in income tax expense. As of April 30, 2013, the Company had accrued interest related to uncertain tax positions of $1.5 million.

The Company’s major tax jurisdiction is the United States. The U.S. federal income tax returns for ABM, OneSource Services Inc., and Linc entities that are taxable as corporations remain open for examination for the periods ending October 31, 2006 through October 31, 2012; March 31, 2000 through November 14, 2007; and December 31, 2009 through December 31, 2010, respectively. 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 2008-2012 remain open and subject to examination by the appropriate tax authorities. The Company is currently being examined by the taxing authorities in the states of Illinois, Utah, New Jersey, and Florida and in the Commonwealth of Puerto Rico.