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SPECIAL ITEMS (Tables) | 12 Months Ended
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Oct. 30, 2022
Schedule of Special Items | A summary of the reserves, impairments, and voluntary-separation costs recorded in 2022 follows in millions of dollars. See Note 25 for fair value measurement information. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | PPA | ​ | SAT | ​ | CF | ​ | FS | ​ | Total | ​
Inventory reserve – Cost of sales | ​ | $ | 14 | ​ | $ | 2 | ​ | $ | 3 | ​ | ​ | ​ | ​ | $ | 19 | ​
Fixed asset impairment – Cost of sales | ​ | ​ | 30 | ​ | ​ | ​ | ​ | ​ | 11 | ​ | ​ | ​ | ​ | ​ | 41 | ​
Intangible asset impairment – Cost of sales | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 28 | ​ | ​ | ​ | ​ | ​ | 28 | ​
Allowance for credit losses – Financing receivables – SA&G expenses | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 153 | ​ | ​ | 153 | ​
Voluntary-separation program: – Cost of sales | ​ | ​ | 3 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 3 | ​
– SA&G expenses | ​ | ​ | 4 | ​ | ​ | ​ | ​ | ​ | 6 | ​ | ​ | 1 | ​ | ​ | 11 | ​
Intercompany agreement | ​ | ​ | 82 | ​ | ​ | 9 | ​ | ​ | 62 | ​ | ​ | (153) | ​ | ​ | ​ | ​
Total Russia/Ukraine events pretax expense | ​ | $ | 133 | ​ | $ | 11 | ​ | $ | 110 | ​ | $ | 1 | ​ | ​ | 255 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net tax impact | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (40) | ​
Total Russia/Ukraine events after-tax expense | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 215 | ​
​ Summary of 2022 and 2021 Special Items The following table summarizes the operating profit impact, in millions of dollars, of the special items recorded in 2022 and 2021: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | PPA | ​ | SAT | ​ | CF | ​ | FS | ​ | Total | ​
2022 Expense (benefit) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Gain on remeasurement of equity investment – Other income (Note 3) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | (326) | ​ | ​ | ​ | ​ | $ | (326) | ​
Total Russia/Ukraine events pretax expense | ​ | $ | 133 | ​ | $ | 11 | ​ | ​ | 110 | ​ | $ | 1 | ​ | ​ | 255 | ​
UAW ratification bonus – Cost of sales | ​ | ​ | 53 | ​ | ​ | 9 | ​ | ​ | 28 | ​ | ​ | ​ | ​ | ​ | 90 | ​
Total expense (benefit) | ​ | ​ | 186 | ​ | ​ | 20 | ​ | ​ | (188) | ​ | ​ | 1 | ​ | ​ | 19 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
2021 Expense (benefit) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Gain on sale – Other income | ​ | ​ | ​ | ​ | ​ | (27) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (27) | ​
Long-lived asset impairments – Cost of sales | ​ | ​ | 5 | ​ | ​ | 3 | ​ | ​ | 42 | ​ | ​ | ​ | ​ | ​ | 50 | ​
Brazil indirect tax – Cost of sales | ​ | ​ | (53) | ​ | ​ | ​ | ​ | ​ | (5) | ​ | ​ | ​ | ​ | ​ | (58) | ​
Total expense (benefit) | ​ | ​ | (48) | ​ | ​ | (24) | ​ | ​ | 37 | ​ | ​ | ​ | ​ | ​ | (35) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year over year change | ​ | $ | 234 | ​ | $ | 44 | ​ | $ | (225) | ​ | $ | 1 | ​ | $ | 54 | ​
​ 2020 Special Items In 2020, the company closed a factory that produced small agricultural equipment in China, recognized impairments in the fixed assets in an asphalt plant factory in Germany, a construction equipment factory in Brazil, and other international locations, and recorded impairments of equipment on operating leases and matured lease inventory, as well as impairments of the investment in certain affiliate companies. A summary of the factory closure and costs related to impairments follows in millions of dollars. See Note 25 for a description of the valuation methodologies used to measure these impairments. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | PPA | ​ | SAT | ​ | CF | ​ | FS | ​ | Total | ​
Factory closure – Cost of sales | ​ | ​ | ​ | ​ | $ | 20 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 20 | ​
Long-lived asset impairments: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cost of sales | ​ | ​ | ​ | ​ | ​ | 13 | ​ | $ | 80 | ​ | ​ | ​ | ​ | ​ | 93 | ​
SA&G expenses | ​ | $ | 2 | ​ | ​ | 2 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 4 | ​
Other operating expenses | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 32 | ​ | ​ | 32 | ​
Affiliate company impairments – Equity in loss of unconsolidated affiliates | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 50 | ​ | ​ | ​ | ​ | ​ | 50 | ​
Total pretax impairments and closure costs | ​ | $ | 2 | ​ | $ | 35 | ​ | $ | 130 | ​ | $ | 32 | ​ | $ | 199 | ​
​
2020 Employee-Separation Programs |
Schedule of Employee-Separation Programs Pretax Expenses | The programs’ total pretax expenses in 2020 were as follows in millions of dollars: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | PPA | ​ | SAT | ​ | CF | ​ | FS | ​ | Total | ​
Cost of sales | ​ | $ | 51 | ​ | $ | 31 |  | $ | 22 |  | ​ | ​ |  | $ | 104 | ​
Research and development expenses | ​ | ​ | 29 | ​ | ​ | 18 | ​ | ​ | 8 | ​ | ​ | ​ | ​ | ​ | 55 | ​
Selling, administrative and general expenses | ​ | ​ | 53 | ​ | ​ | 43 | ​ | ​ | 24 | ​ | $ | 15 | ​ | ​ | 135 | ​
Total operating profit impact | ​ | $ | 133 | ​ | $ | 92 | ​ | $ | 54 | ​ | $ | 15 | ​ | ​ | 294 | ​
Non-operating profit impact* | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 41 | ​
Total pretax expense | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 335 | ​
* Relates primarily to non-cash charges of $34 million from curtailments in certain OPEB plans (see Note 7) and other corporate expenses, both of which were recorded outside of operating profit. Approximately $6 million of the curtailment charge was recorded by financial services. ​

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