XML 38 R27.htm IDEA: XBRL DOCUMENT
v3.19.1

NEW ACCOUNTING PRONOUNCEMENTS NEW REVENUE RECOGNITION (Tables) | 6 Months Ended
--- | ---
Apr. 30, 2019
Revenue from Contract with Customer [Abstract] |
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification | The cumulative effect of initially applying the new revenue standard to all open contracts as of November 1, 2018 was as follows:
| October 31, 2018 |  | Adjustments Due to ASC 606 |  | November 1, 2018
| (in millions)
Assets: |  |  |  |  |
Accounts receivable, net | $ | 624 |  |  | $ | 7 |  |  | $ | 631 |
Other current assets | 222 |  |  | 28 |  |  | 250 |
Long-term deferred tax assets | 750 |  |  | (15 | ) |  | 735 |
Other assets | 279 |  |  | 3 |  |  | 282 |
Liabilities: |  |  |  |  |
Deferred revenue | $ | 334 |  |  | $ | (53 | ) |  | $ | 281 |
Income and other taxes payable | 42 |  |  | 1 |  |  | 43 |
Other accrued liabilities | 69 |  |  | 7 |  |  | 76 |
Long-term deferred revenue | 127 |  |  | (11 | ) |  | 116 |
Other long-term liabilities | 287 |  |  | 3 |  |  | 290 |
Stockholders' equity: |  |  |  |  |
Retained earnings | $ | 1,212 |  |  | $ | 76 |  |  | $ | 1,288 |
Schedule of Prospective Adoption of New Accounting Pronouncements [Table Text Block] | The following tables summarize the impact of ASC 606 on our condensed consolidated financial statements:
| Three months ended
| April 30, 2019
| As Reported |  | Balances Without Adoption of ASC 606 |  | Effect of Change Higher/(Lower)
| (in millions)
Net revenue: |  |  |  |  |
Products | $ | 911 |  |  | $ | 903 |  |  | $ | 8 |
Services and other | 179 |  |  | 184 |  |  | (5 | )
Total net revenue | 1,090 |  |  | 1,087 |  |  | 3 |
Costs and expenses: |  |  |  |  |
Cost of products | 360 |  |  | 360 |  |  | — |
Cost of services and other | 82 |  |  | 82 |  |  | — |
Total costs | 442 |  |  | 442 |  |  | — |
Research and development | 171 |  |  | 171 |  |  | — |
Selling, general and administrative | 300 |  |  | 298 |  |  | 2 |
Other operating expense (income), net | (8 | ) |  | (8 | ) |  | — |
Total costs and expenses | 905 |  |  | 903 |  |  | 2 |
Income from operations | 185 |  |  | 184 |  |  | 1 |
Interest income | 6 |  |  | 6 |  |  | — |
Interest expense | (20 | ) |  | (20 | ) |  | — |
Other income (expense), net | 22 |  |  | 22 |  |  | — |
Income before taxes | 193 |  |  | 192 |  |  | 1 |
Provision for income taxes | 40 |  |  | 40 |  |  | — |
Net income | $ | 153 |  |  | $ | 152 |  |  | $ | 1 |
Net income per share: |  |  |  |  |
Basic | $ | 0.81 |  |  | $ | 0.81 |  |  | $ | — |
Diluted | $ | 0.80 |  |  | $ | 0.79 |  |  | $ | 0.01 |
| Six months ended
| April 30, 2019
| As Reported |  | Balances Without Adoption of ASC 606 |  | Effect of Change Higher/(Lower)
| (in millions)
Net revenue: |  |  |  |  |
Products | $ | 1,748 |  |  | $ | 1,725 |  |  | $ | 23 |
Services and other | 348 |  |  | 354 |  |  | (6 | )
Total net revenue | 2,096 |  |  | 2,079 |  |  | 17 |
Costs and expenses: |  |  |  |  |
Cost of products | 707 |  |  | 706 |  |  | 1 |
Cost of services and other | 163 |  |  | 163 |  |  | — |
Total costs | 870 |  |  | 869 |  |  | 1 |
Research and development | 344 |  |  | 344 |  |  | — |
Selling, general and administrative | 588 |  |  | 585 |  |  | 3 |
Other operating expense (income), net | (12 | ) |  | (12 | ) |  | — |
Total costs and expenses | 1,790 |  |  | 1,786 |  |  | 4 |
Income from operations | 306 |  |  | 293 |  |  | 13 |
Interest income | 10 |  |  | 10 |  |  | — |
Interest expense | (40 | ) |  | (40 | ) |  | — |
Other income (expense), net | 37 |  |  | 37 |  |  | — |
Income before taxes | 313 |  |  | 300 |  |  | 13 |
Provision for income taxes | 46 |  |  | 44 |  |  | 2 |
Net income | $ | 267 |  |  | $ | 256 |  |  | $ | 11 |
Net income per share: |  |  |  |  |
Basic | $ | 1.42 |  |  | $ | 1.36 |  |  | $ | 0.06 |
Diluted | $ | 1.40 |  |  | $ | 1.34 |  |  | $ | 0.06 |
| April 30, 2019
| As Reported |  | Balances Without Adoption of ASC 606 |  | Effect of Change Higher/(Lower)
| (in millions)
Assets: |  |  |  |  |
Accounts receivable, net | $ | 660 |  |  | $ | 652 |  |  | $ | 8 |
Inventory | 660 |  |  | 661 |  |  | (1 | )
Other current assets | 227 |  |  | 202 |  |  | 25 |
Long-term deferred tax assets | 727 |  |  | 744 |  |  | (17 | )
Other assets | 317 |  |  | 314 |  |  | 3 |
Liabilities: |  |  |  |  |
Deferred revenue | $ | 333 |  |  | $ | 397 |  |  | $ | (64 | )
Income and other taxes payable | 61 |  |  | 60 |  |  | 1 |
Other accrued liabilities | 74 |  |  | 67 |  |  | 7 |
Long-term deferred revenue | 150 |  |  | 166 |  |  | (16 | )
Other long-term liabilities | 251 |  |  | 248 |  |  | 3 |
Stockholders' equity: |  |  |  |  |
Retained earnings | $ | 1,555 |  |  | $ | 1,468 |  |  | $ | 87 |

X
- Definition Tabular disclosure of financial statement line items and the effect of the guidance on the financial statement line items if the entity elects early adoption of accounting guidance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794 + Details
Name: | us-gaap_NewAccountingPronouncementEarlyAdoptionTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the comparison between amounts disclosed under previous guidance and new guidance. + References No definition available. + Details
Name: | us-gaap_ScheduleOfProspectiveAdoptionOfNewAccountingPronouncementsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration