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INCOME TAXES (Tables) | 12 Months Ended
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Oct. 31, 2020
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,
| 2020 |  | 2019 |  | 2018
| (in millions)
U.S. operations | $ | 54 |  |  | $ | 189 |  |  | $ | 169 |
Non-U.S. operations | 788 |  |  | 730 |  |  | 777 |
Total income before taxes | $ | 842 |  |  | $ | 919 |  |  | $ | 946 |
Provision for income taxes from operations | The provision for income taxes is comprised of:
| Years Ended October 31,
| 2020 |  | 2019 |  | 2018
| (in millions)
U.S. federal taxes: |  |  |  |  |
Current | $ | 5 |  |  | $ | (191) |  |  | $ | 520 |
Deferred | 4 |  |  | — |  |  | 51 |
Non-U.S. taxes: |  |  |  |  |
Current | 84 |  |  | 290 |  |  | 95 |
Deferred | 24 |  |  | (267) |  |  | (22) |
State taxes, net of federal benefit: |  |  |  |  |
Current | 5 |  |  | 4 |  |  | 1 |
Deferred | 1 |  |  | 12 |  |  | (15) |
Total provision (benefit) | $ | 123 |  |  | $ | (152) |  |  | $ | 630 |
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,
| 2020 |  | 2019 |  | 2018
| (in millions)
Profit before tax times statutory rate | $ | 177 |  |  | $ | 193 |  |  | $ | 221 |
Non-U.S. income taxed at different rates | (36) |  |  | (8) |  |  | (93) |
Change in unrecognized tax benefits | (9) |  |  | (13) |  |  | (17) |
Impact of the Tax Act | — |  |  | — |  |  | 552 |
Extension of the tax incentive in Singapore | — |  |  | (299) |  |  | — |
Excess tax benefits from stock-based compensation | (18) |  |  | (10) |  |  | (18) |
Other, net | 9 |  |  | (15) |  |  | (15) |
Provision (benefit) for income taxes | $ | 123 |  |  | $ | (152) |  |  | $ | 630 |
Effective tax rate | 14.6 | % |  | (16.5) | % |  | 66.6 | %
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,
| 2020 |  | 2019
| (in millions)
Deferred Tax Assets |  |  |
Intangibles | $ | 153 |  |  | $ | 131 |
Pension benefits and retiree medical benefits | 65 |  |  | 71 |
Employee benefits, other than retirement | 31 |  |  | 34 |
Net operating loss, capital loss, and credit carryforwards | 182 |  |  | 195 |
Share-based compensation | 27 |  |  | 32 |
Deferred revenue | 22 |  |  | 38 |
Lease obligations | 35 |  |  | — |
Other | 41 |  |  | 35 |
Deferred tax assets | $ | 556 |  |  | $ | 536 |
Tax valuation allowance | (132) |  |  | (134) |
Deferred tax assets, net of valuation allowance | $ | 424 |  |  | $ | 402 |
Deferred Tax Liabilities |  |  |
Property, plant and equipment | $ | (19) |  |  | $ | (16) |
Right-of-use asset | (35) |  |  | — |
Other | (14) |  |  | (7) |
Deferred tax liabilities | $ | (68) |  |  | $ | (23) |
Net deferred tax assets (liabilities) | $ | 356 |  |  | $ | 379 |
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,
| 2020 |  | 2019
| (in millions)
Long-term deferred tax assets (included within other assets) | $ | 380 |  |  | $ | 410 |
Long-term deferred tax liabilities (included within other long-term liabilities) | (24) |  |  | (31) |
Total | $ | 356 |  |  | $ | 379 |
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,
| 2020 |  | 2019
| (in millions)
Current income tax assets (included within other current assets) | $ | 89 |  |  | $ | 68 |
Long-term income tax assets (included within other assets) | 6 |  |  | 4 |
Current income tax liabilities (included within other accrued liabilities) | (63) |  |  | (292) |
Long-term income tax liabilities (included within other long-term liabilities) | (323) |  |  | (328) |
Total | $ | (291) |  |  | $ | (548) |
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:
| 2020 |  | 2019 |  | 2018
| (in millions)
Balance, beginning of year | $ | 206 |  |  | $ | 214 |  |  | $ | 224 |
Additions for tax positions related to the current year | 6 |  |  | 7 |  |  | 27 |
Additions for tax positions from prior years | — |  |  | 12 |  |  | 2 |
Reductions for tax positions from prior years | — |  |  | (2) |  |  | (13) |
Statute of limitations expirations | (17) |  |  | (25) |  |  | (26) |
Balance, end of year | $ | 195 |  |  | $ | 206 |  |  | $ | 214 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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