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SPECIAL ITEMS (Tables)

9 Months Ended

Jul. 28, 2024

Schedule of Employee-Separation Programs' Pretax Expenses

The programs’ total pretax expenses are estimated to be approximately $150, with $124 recorded in the third quarter of 2024. The remaining expenses are expected to be recorded primarily in 2025. Payments made during the third quarter of 2024 with respect to these program expenses totaled $30. The expenses for the three months and nine months ended July 28, 2024 were recorded as follows:


	PPA		SAT		CF		FS		Total
Employee-Separation Programs:
Cost of sales	$	18	$	9	$	8			$	35
Research and development expenses		19		6		1				26
Selling, administrative and general expenses		25		14		11	$	9		59
Total operating profit decrease	$	62	$	29	$	20	$	9		120
Non-operating profit expenses*										4
Total									$	124

* Relates primarily to corporate expenses.

Schedule of Consolidated Assets and Liabilities Classified as Held for Sale and Other Intercompany Payables

The major classes of the total consolidated assets and liabilities of BJD that were classified as held for sale and liabilities of BJD to other intercompany parties were as follows:


	July 28
	2024
Cash and cash equivalents	$	107
Trade accounts and notes receivable – net		231
Financing receivables – net		2,624
Deferred income taxes		42
Other miscellaneous assets*		14
Valuation allowance		(53)
Total assets held for sale	$	2,965

Short-term borrowings		563
Accounts payable and accrued expenses		101
Long-term borrowings		1,137
Retirement benefits and other liabilities		2
Total liabilities held for sale	$	1,803

Total intercompany payables	$	673

* Includes $1 restricted cash balance.

Schedule of Special Items

The following table summarizes the operating profit impact of the special items recorded for the three months and nine months ended July 28, 2024 and July 30, 2023.


	Three Months Ended										Nine Months Ended
	PPA		SAT		CF		FS		Total		PPA		SAT		CF		FS		Total
2024 Expense:
Employee-separation programs	$	62	$	29	$	20	$	9	$	120	$	62	$	29	$	20	$	9	$	120
BJD remeasurement								15		15								15		15
Total 2024 expense		62		29		20		24		135		62		29		20		24		135

2023 Expense:
Financing incentives correction																		173		173
Period over period change	$	62	$	29	$	20	$	24	$	135	$	62	$	29	$	20	$	(149)	$	(38)

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details