Income Taxes	9 Months Ended
Jul. 31, 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 rates on income from continuing operations for the three months ended July 31, 2013 and 2012 were 40.4% and 41.3%, respectively. The effective tax rates on income from continuing operations for the nine months ended July 31, 2013 and 2012 were 35.8% and 38.8%, respectively. The effective tax rate for the nine months ended July 31, 2013 decreased over the nine months ended July 31, 2012 primarily due to discrete tax benefits of $2.9 million related to a retroactive reinstatement of federal employment-based tax credits during 2013, partially 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 39.4%. At July 31, 2013, we had unrecognized tax benefits of $88.9 million, all of which, if recognized in the future, would affect our effective tax rate. Approximately $0.6 million of our unrecognized tax benefits have been recorded as a current liability. We include interest and penalties related to uncertain tax positions in income tax expense. As of July 31, 2013, we had accrued interest related to uncertain tax positions of $1.7 million. Our major tax jurisdiction is the United States. The U.S. federal income tax returns for ABM, Linc entities that are taxable as corporations, HHA, and Air Serv remain open for examination for the periods ending October 31, 2010 through October 31, 2012; December 31, 2009 through December 31, 2010; December 31, 2009 through October 31, 2012; and June 30, 2010 through October 31, 2012, respectively. Air Serv is currently being examined by the Internal Revenue Service for its June 30, 2011 tax year. We do 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. We are currently being examined by the taxing authorities in the state of Florida and in the Commonwealth of Puerto Rico.

Income Taxes

9 Months Ended

Jul. 31, 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 rates on income from continuing operations for the three months ended July 31, 2013 and 2012 were 40.4% and 41.3%, respectively.

The effective tax rates on income from continuing operations for the nine months ended July 31, 2013 and 2012 were 35.8% and 38.8%, respectively. The effective tax rate for the nine months ended July 31, 2013 decreased over the nine months ended July 31, 2012 primarily due to discrete tax benefits of $2.9 million related to a retroactive reinstatement of federal employment-based tax credits during 2013, partially 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 39.4%.

At July 31, 2013, we had unrecognized tax benefits of $88.9 million, all of which, if recognized in the future, would affect our effective tax rate. Approximately $0.6 million of our unrecognized tax benefits have been recorded as a current liability. We include interest and penalties related to uncertain tax positions in income tax expense. As of July 31, 2013, we had accrued interest related to uncertain tax positions of $1.7 million.

Our major tax jurisdiction is the United States. The U.S. federal income tax returns for ABM, Linc entities that are taxable as corporations, HHA, and Air Serv remain open for examination for the periods ending October 31, 2010 through October 31, 2012; December 31, 2009 through December 31, 2010; December 31, 2009 through October 31, 2012; and June 30, 2010 through October 31, 2012, respectively. Air Serv is currently being examined by the Internal Revenue Service for its June 30, 2011 tax year. We do 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. We are currently being examined by the taxing authorities in the state of Florida and in the Commonwealth of Puerto Rico.