Balance Sheet Details

Balance sheet details were as follows:

Accounts Receivable, Net



	As of October 31,
	2016			2015
	In millions
Unbilled receivable	$	1,086		$	1,396
Accounts receivable	5,907			7,251
Allowance for doubtful accounts	(84		)	(109		)
Total	$	6,909		$	8,538

The allowance for doubtful accounts related to accounts receivable and changes therein were as follows:



	As of October 31,
	2016			2015			2014
	In millions
Balance at beginning of year	$	109		$	126		$	150
Provision for doubtful accounts	52			27			50
Deductions, net of recoveries	(77		)	(44		)	(74		)
Balance at end of year	$	84		$	109		$	126

The Company has third-party revolving short-term financing arrangements intended to facilitate the working capital requirements of certain customers. The recourse obligations associated with these short-term financing arrangements as of October 31, 2016 and 2015 were not material.

The activity related to Hewlett Packard Enterprise's revolving short-term financing arrangements was as follows:



	As of October 31,
	2016			2015			2014
	In millions
Balance at beginning of period⁽¹⁾	$	68		$	188		$	70
Trade receivables sold	3,015			4,221			3,947
Cash receipts	(2,931		)	(4,327		)	(3,815		)
Foreign currency and other	(7		)	(14		)	(14		)
Balance at end of period⁽¹⁾	$	145		$	68		$	188

_______________________________________________________________________________


(1)	Beginning and ending balances represent amounts for trade receivables sold but not yet collected.

Inventory



	As of October 31,
	2016		2015
	In millions
Finished goods	$	1,202	$	1,518
Purchased parts and fabricated assemblies	572		680
Total	$	1,774	$	2,198

For the fiscal year ended October 31, 2016, the change in inventory was due primarily to the removal of approximately $200 million of inventory as a result of the divestiture of H3C and lower EG inventory to support service levels.

Other Current Assets



	As of October 31,
	2016		2015
	In millions
Value-added taxes receivable	$	1,060	$	1,538
Manufacturer and other receivables	1,057		1,992
Prepaid and other current assets	2,207		2,938
Total	$	4,324	$	6,468

Property, Plant and Equipment



	As of October 31,
	2016			2015
	In millions
Land	$	497		$	514
Buildings and leasehold improvements	6,948			6,924
Machinery and equipment, including equipment held for lease	14,300			13,986
	21,745			21,424
Accumulated depreciation	(12,109		)	(11,538		)
Total	$	9,636		$	9,886

Depreciation expense was $3.0 billion, $3.1 billion and $3.2 billion in fiscal 2016, 2015 and 2014, respectively. The change in gross property, plant and equipment was due primarily to purchases of $3.4 billion, partially offset by sales and retirements of $2.8 billion, the removal of certain property, plant and equipment as result of the divestitures of H3C and MphasiS of $251 million and unfavorable currency fluctuations of $114 million. Accumulated depreciation associated with the assets sold and retired was $2.3 billion.

Long-Term Financing Receivables and Other Assets



	As of October 31,
	2016		2015
	In millions
Financing receivables, net	$	3,938	$	3,642
Deferred tax assets	4,430		3,925
Deferred costs - long-term	822		715
Other	4,026		2,593
Total	$	13,216	$	10,875

Other Accrued Liabilities



	As of October 31,
	2016		2015
	In millions
Accrued taxes - other	$	1,297	$	1,364
Warranty	258		276
Sales and marketing programs	858		908
Other	2,578		3,766
Total	$	4,991	$	6,314

Other Liabilities



	As of October 31,
	2016		2015
	In millions
Pension, post-retirement, and post-employment liabilities	$	4,230	$	3,432
Deferred revenue - long-term	3,408		3,565
Deferred tax liability	143		41
Tax liability - long-term	4,057		778
Other long-term liabilities	1,184		1,086
Total	$	13,022	$	8,902

For the fiscal year ended October 31, 2016, the change in Other liabilities was due primarily to an increase in Tax liability - long-term. The increase was due primarily to a long-term payable to HP Inc. for certain tax liabilities for which the Company is joint and severally liable under the Tax Matters Agreement entered into with HP Inc., effective November 1, 2015.