XML 56 R43.htm IDEA: XBRL DOCUMENT v3.22.4

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Oct. 31, 2022

Fair Value Disclosures [Abstract]

Fair Value Assets And Liabilities Measured On Recurring Basis

Financial assets and liabilities measured at fair value on a recurring basis as of October 31, 2022 were as follows:

									Fair Value Measurement at October 31, 2022 Using
			October 31, 2022						Quoted Prices in Active Markets for Identical Assets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
			(in millions)
Assets:
Short-term
Cash equivalents (money market funds)			$	492					$	492					$	—					$	—
Derivative instruments (foreign exchange contracts)			31						—						31						—
Long-term
Trading securities			31						31						—						—
Other investments			23						—						23						—
Total assets measured at fair value			$	577					$	523					$	54					$	—
Liabilities:
Short-term
Derivative instruments (foreign exchange contracts)			$	5					$	—					$	5					$	—
Contingent consideration			66						—						—						66
Long-term
Deferred compensation liability			31						—						31						—
Contingent consideration			1						—						—						1
Total liabilities measured at fair value			$	103					$	—					$	36					$	67

Financial assets and liabilities measured at fair value on a recurring basis as of October 31, 2021 were as follows:

									Fair Value Measurement at October 31, 2021 Using
			October 31, 2021						Quoted Prices in Active Markets for Identical Assets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
			(in millions)
Assets:
Short-term
Cash equivalents (money market funds)			$	919					$	919					$	—					$	—
Derivative instruments (foreign exchange contracts)			9						—						9						—
Short-term investments - Equity securities with RDFV			91						83						8						—
Long-term
Trading securities			34						34						—						—
Other investments			31						—						31						—
Total assets measured at fair value			$	1,084					$	1,036					$	48					$	—
Liabilities:
Short-term
Derivative instruments (foreign exchange contracts)			$	5					$	—					$	5					$	—
Contingent consideration			62						—						—						62
Long-term
Deferred compensation liability			34						—						34						—
Contingent consideration			27						—						—						27
Total liabilities measured at fair value			$	128					$	—					$	39					$	89

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation

The contingent consideration liability is our only Level 3 asset or liability. A summary of the Level 3 activity follows:

						Contingent Consideration
						(in millions)
Balance at October 31, 2020						$	—
Additions to contingent consideration (including measurement period adjustment)						110
Change in fair value (included within selling, general and administrative expenses)						(21)
Balance at October 31, 2021						$	89
Additions to contingent consideration						3
Change in fair value (included within selling, general and administrative expenses)						(25)
Balance at October 31, 2022						67

Impairment of Long-lived assets included in net income

For assets measured at fair value on a non-recurring basis, the following table summarizes the impairments included in net income for the years ended October 31, 2022, 2021 and 2020:

			Years Ended October 31,
			2022						2021						2020
			(in millions)
Long-lived assets held and used			$	—					$	2					$	98
Long-lived assets held for sale			$	—					$	—					$	—

X

- Definition

For long-lived assets of an entity, disclosures may include a description of the impaired long-lived asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported.

+ References

No definition available.

+ Details

Name:	a_ImpairmentOfLongLivedAssetsIncludedInNetIncomeTextBlock
Namespace Prefix:	a_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_FairValueDisclosuresAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258

+ Details

Name:	us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

+ Details

Name:	us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration