XML 31 R20.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

RETIREMENT PLANS AND POST RETIREMENT PENSION PLANS (Notes) | 6 Months Ended
--- | ---
Apr. 30, 2024
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract] |
RETIREMENT PLANS AND POST RETIREMENT PENSION PLANS | RETIREMENT PLANS AND POST RETIREMENT PENSION PLANS Components of net periodic benefit cost (income). For the three and six months ended April 30, 2024 and 2023, our net pension and post retirement benefit cost (income) 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
| 2024 |  | 2023 |  | 2024 |  | 2023 |  | 2024 |  | 2023
| (in millions)
Service cost—benefits earned during the period | $ | — |  |  | $ | — |  |  | $ | 3 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |
Interest cost on benefit obligation | 5 |  |  | 5 |  |  | 7 |  |  | 6 |  |  | 1 |  |  | 1 |
Expected return on plan assets | (5) |  |  | (4) |  |  | (10) |  |  | (9) |  |  | (1) |  |  | (1) |
Amortization of net actuarial (gain) loss | — |  |  | — |  |  | (4) |  |  | — |  |  | (1) |  |  | — |
Amortization of prior service benefit | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1) |
Total net periodic benefit cost (income) | $ | — |  |  | $ | 1 |  |  | $ | (4) |  |  | $ | (1) |  |  | $ | (1) |  |  | $ | (1) |
| Six Months Ended April 30,
| U.S. Pension Plans |  | Non-U.S. Pension Plans |  | U.S. Post Retirement Benefit Plans
| 2024 |  | 2023 |  | 2024 |  | 2023 |  | 2024 |  | 2023
| (in millions)
Service cost—benefits earned during the period | $ | — |  |  | $ | — |  |  | $ | 8 |  |  | $ | 8 |  |  | $ | — |  |  | $ | — |
Interest cost on benefit obligation | 10 |  |  | 10 |  |  | 13 |  |  | 12 |  |  | 2 |  |  | 2 |
Expected return on plan assets | (10) |  |  | (9) |  |  | (19) |  |  | (18) |  |  | (2) |  |  | (2) |
Amortization of net actuarial (gain) loss | 1 |  |  | — |  |  | (8) |  |  | (1) |  |  | (1) |  |  | — |
Amortization of prior service benefit | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1) |
Total net periodic benefit cost (income) | $ | 1 |  |  | $ | 1 |  |  | $ | (6) |  |  | $ | 1 |  |  | $ | (1) |  |  | $ | (1) |
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 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
| 2024 |  | 2023 |  | 2024 |  | 2023 |  |  | 2024 |
| (in millions)
U.S. defined benefit plans | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  |  | $ | — |  |
Non-U.S. defined benefit plans | $ | 3 |  |  | $ | 4 |  |  | $ | 9 |  |  | $ | 9 |  |  |  | $ | 8 |  |

X
- References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for retirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 70 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480794/715-70-50-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d)(iv)(03) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (q) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (l) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//715/tableOfContent Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d)(iii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (o) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (p) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (r)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (r)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480126/715-20-S99-2 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 60 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480266/715-60-50-3 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration