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INCOME TAXES (Tables)

12 Months Ended

Oct. 31, 2019

Income Tax Disclosure [Abstract]

Income before income taxes domestic and foreign

The domestic and foreign components of income before taxes are:

	Years Ended October 31,
	2019				2018				2017
	(in millions)
U.S. operations	$	189			$	169			$	116
Non-U.S. operations	730				777				687
Total income before taxes	$	919			$	946			$	803

Provision for income taxes from operations

The provision for income taxes is comprised of:

	Years Ended October 31,
	2019				2018				2017
	(in millions)
U.S. federal taxes:
Current	$	(191	)		$	520			$	15
Deferred	—				51				110
Non-U.S. taxes:
Current	290				95				1
Deferred	(267		)		(22		)		(7		)
State taxes, net of federal benefit:
Current	4				1				1
Deferred	12				(15		)		(1		)
Total provision (benefit)	$	(152	)		$	630			$	119

Tax rate reconciliation, U.S. federal statutory rate to effective tax rate from operations

The differences between the U.S. federal statutory income tax rate and our effective tax rate are:

	Years Ended October 31,
	2019				2018				2017
	(in millions)
Profit before tax times statutory rate	$	193			$	221			$	281
Non-U.S. income taxed at different rates	(8		)		(93		)		(43		)
Change in unrecognized tax benefits	(13		)		(17		)		(110		)
Impact of the Tax Act	—				552				—
Extension of the tax incentive in Singapore	(299		)		—				—
Other, net	(25		)		(33		)		(9		)
Provision (benefit) for income taxes	$	(152	)		$	630			$	119
Effective tax rate	(16.5		)%		66.6		%		14.8		%

Significant components of deferred tax assets and deferred tax liabilities

The significant components of deferred tax assets and deferred tax liabilities included on the consolidated balance sheet are:

	Years Ended October 31,
	2019				2018
	(in millions)
Deferred Tax Assets
Intangibles	$	131			$	—
Property, plant and equipment	—				8
Pension benefits and retiree medical benefits	71				49
Employee benefits, other than retirement	34				34
Net operating loss, capital loss, and credit carryforwards	195				185
Share-based compensation	32				31
Deferred revenue	38				38
Other	35				19
Deferred tax assets	$	536			$	364
Tax valuation allowance	(134		)		(135		)
Deferred tax assets, net of valuation allowance	$	402			$	229
Deferred Tax Liabilities
Intangibles	$	—			$	(112	)
Property, plant and equipment	(16		)		—
Other	(7		)		(21		)
Deferred tax liabilities	$	(23	)		$	(133	)
Net deferred tax assets (liabilities)	$	379			$	96

Current and long-term deferred tax assets and deferred tax liabilities

The breakdown between long-term deferred tax assets and deferred tax liabilities was as follows:

	October 31,
	2019				2018
	(in millions)
Long-term deferred tax assets (included within other assets)	$	410			$	165
Long-term deferred tax liabilities (included within other long-term liabilities)	(31		)		(69		)
Total	$	379			$	96

Current and Long Term Tax Assets and Liabilities [Table Text Block]

The breakdown between current and long-term income tax assets and liabilities, excluding deferred tax assets and liabilities, was as follows:

	October 31,
	2019				2018
	(in millions)
Current income tax assets (included within other current assets)	$	68			$	59
Long-term income tax assets (included within other assets)	4				19
Current income tax liabilities (included within other accrued liabilities)	(292		)		(71		)
Long-term income tax liabilities (included within other long-term liabilities)	(328		)		(607		)
Total	$	(548	)		$	(600	)

Income tax contingencies rollforward

The aggregate changes in the balances of our gross unrecognized tax benefits including all federal, state and foreign tax jurisdictions are as follows:

	2019				2018				2017
	(in millions)
Balance, beginning of year	$	214			$	224			$	293
Additions for tax positions related to the current year	7				27				32
Additions for tax positions from prior years	12				2				1
Reductions for tax positions from prior years	(2		)		(13		)		(3		)
Settlements with taxing authorities	—				—				(52		)
Statute of limitations expirations	(25		)		(26		)		(47		)
Balance, end of year	$	206			$	214			$	224

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