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RETIREMENT PLANS AND POST RETIREMENT PENSION PLANS (Tables) | 6 Months Ended
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Apr. 30, 2024
Defined Benefit Plan, Net Periodic Benefit Cost (Income) |
Schedule of net pension and post-retirement benefit costs | 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 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
| 2024 |  | 2023 |  | 2024 |  | 2023 |  |  | 2024 |
| (in millions)
U.S. defined benefit plans | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  |  | $ | — |  |
Non-U.S. defined benefit plans | $ | 3 |  |  | $ | 4 |  |  | $ | 9 |  |  | $ | 9 |  |  |  | $ | 8 |  |

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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 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 715 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-3 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-4 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-2 + Details
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