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ACCOUNTS PAYABLE AND ACCRUED EXPENSES | 12 Months Ended
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Oct. 31, 2016
ACCOUNTS PAYABLE AND ACCRUED EXPENSES |
ACCOUNTS PAYABLE AND ACCRUED EXPENSES | 19. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses at October 31 consisted of the following in millions of dollars:
|  | 2016 |  | 2015 |
Equipment Operations |  |  |  |  |  |  |
Accounts payable: |  |  |  |  |  |  |
Trade payables |  | $ | 1,598 |  | $ | 1,435 |
Dividends payable |  |  | 189 |  |  | 193 |
Other |  |  | 193 |  |  | 186 |
Accrued expenses: |  |  |  |  |  |  |
Dealer sales discounts |  |  | 1,371 |  |  | 1,423 |
Employee benefits |  |  | 861 |  |  | 1,122 |
Product warranties |  |  | 779 |  |  | 807 |
Unearned revenue |  |  | 401 |  |  | 379 |
Other |  |  | 1,269 |  |  | 1,256 |
Total |  |  | 6,661 |  |  | 6,801 |
Financial Services |  |  |  |  |  |  |
Accounts payable: |  |  |  |  |  |  |
Deposits withheld from dealers and merchants |  |  | 230 |  |  | 179 |
Other |  |  | 268 |  |  | 258 |
Accrued expenses: |  |  |  |  |  |  |
Unearned revenue |  |  | 735 |  |  | 671 |
Accrued interest |  |  | 125 |  |  | 111 |
Employee benefits |  |  | 52 |  |  | 71 |
Other |  |  | 185 |  |  | 221 |
Total |  |  | 1,595 |  |  | 1,511 |
Eliminations* |  |  | 1,016 |  |  | 1,001 |
Accounts payable and accrued expenses |  | $ | 7,240 |  | $ | 7,311 |
* Primarily trade receivable valuation accounts which are reclassified as accrued expenses by the equipment operations as a result of their trade receivables being sold to financial services.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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