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RETIREMENT PLANS AND POST RETIREMENT PENSION PLANS (Tables) | 6 Months Ended
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Apr. 30, 2023
Defined Benefit Plan, Net Periodic Benefit Cost |
Schedule of net pension and post-retirement benefit costs | Components of net periodic costs (benefits). For the three and six months ended April 30, 2023 and 2022, our net pension and post retirement benefit costs (benefits) were comprised of the following:
| Three Months Ended April 30,
| U.S. Pension Plans |  | Non-U.S. Pension Plans |  | U.S. Post Retirement Benefit Plans
| 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022
| (in millions)
Service cost—benefits earned during the period | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | 4 |  |  | $ | — |  |  | $ | — |
Interest cost on benefit obligation | 5 |  |  | 4 |  |  | 6 |  |  | 3 |  |  | 1 |  |  | — |
Expected return on plan assets | (4) |  |  | (8) |  |  | (9) |  |  | (12) |  |  | (1) |  |  | (2) |
Amortization: |  |  |  |  |  |  |  |  |  |  |
Actuarial losses | — |  |  | — |  |  | — |  |  | 7 |  |  | — |  |  | — |
Prior service credits | — |  |  | — |  |  | — |  |  | — |  |  | (1) |  |  | — |
Total net plan costs (benefits) | $ | 1 |  |  | $ | (4) |  |  | $ | (1) |  |  | $ | 2 |  |  | $ | (1) |  |  | $ | (2) |
| Six Months Ended April 30,
| U.S. Pension Plans |  | Non-U.S. Pension Plans |  | U.S. Post Retirement Benefit Plans
| 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022
| (in millions)
Service cost—benefits earned during the period | $ | — |  |  | $ | — |  |  | $ | 8 |  |  | $ | 12 |  |  | $ | — |  |  | $ | — |
Interest cost on benefit obligation | 10 |  |  | 7 |  |  | 12 |  |  | 5 |  |  | 2 |  |  | 1 |
Expected return on plan assets | (9) |  |  | (14) |  |  | (18) |  |  | (23) |  |  | (2) |  |  | (3) |
Amortization: |  |  |  |  |  |  |  |  |  |  |
Actuarial losses (gains) | — |  |  | — |  |  | (1) |  |  | 13 |  |  | — |  |  | (1) |
Prior service credits | — |  |  | — |  |  | — |  |  | — |  |  | (1) |  |  | — |
Total net plan costs (benefits) | $ | 1 |  |  | $ | (7) |  |  | $ | 1 |  |  | $ | 7 |  |  | $ | (1) |  |  | $ | (3) |
The service cost component is recorded in cost of sales and operating expenses in the condensed consolidated statement of operations. All other cost components are recorded in other income (expense), net in the condensed consolidated statement of operations.
Employer Contributions and Expected Employer Contributions | Employer contributions and expected future employer contributions for the remainder of the year were as follows:
| Three Months Ended |  | Six Months Ended |  | Employer Contributions
| April 30, |  | April 30, |  | For Remainder of Year
| 2023 |  | 2022 |  | 2023 |  | 2022 |  |  | 2023 |
| (in millions)
U.S. defined benefit plans | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  |  | $ | — |  |
Non-U.S. defined benefit plans | $ | 4 |  |  | $ | 3 |  |  | $ | 9 |  |  | $ | 8 |  |  |  | $ | 9 |  |

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- Definition Tabular disclosure of amount of contributions received by defined benefit plan from employer which increases plan assets and amount of contribution expected to be received by defined benefit plan from employer in the remainder of current fiscal year. + References No definition available. + Details
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- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI https://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e2439-114920 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e2410-114920 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e2417-114920 + Details
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