Balance Sheet Details

Balance sheet details were as follows:

Accounts Receivable, Net



	As of
	April 30, 2017			October 31, 2016
	In millions
Accounts receivable, billed	$	3,585		$	3,681
Unbilled receivable	267			191
Accounts receivable, gross	3,852			3,872
Allowance for doubtful accounts	(42		)	(56		)
Total	$	3,810		$	3,816

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



	Six Months Ended April 30, 2017
	In millions
Balance at beginning of year	$	56
Deductions, net of recoveries	(14		)
Balance at end of period	$	42

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 April 30, 2017 and October 31, 2016 were not material.

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



	Six Months Ended April 30, 2017
	In millions
Balance at beginning of year⁽¹⁾	$	145
Trade receivables sold	1,541
Cash receipts	(1,624		)
Foreign currency and other	(1		)
Balance at end of period⁽¹⁾	$	61


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

Inventory



	As of
	April 30, 2017		October 31, 2016
	In millions
Finished goods	$	1,218	$	1,182
Purchased parts and fabricated assemblies	823		558
Total	$	2,041	$	1,740

For the six months ended April 30, 2017, the increase in Inventory was due primarily to $118 million of inventory added as a result of acquisitions, primarily SGI and Nimble Storage, Inc. ("Nimble"), and higher memory component inventory due to price increases arising from supply constraints.

Other Current Assets



	As of
	April 30, 2017		October 31, 2016
	In millions
Value-added taxes receivable	$	673	$	762
Manufacturer and other receivables	1,055		1,010
Prepaid and other current assets	1,364		999
Total	$	3,092	$	2,771

Property, Plant and Equipment



	As of
	April 30, 2017			October 31, 2016
	In millions
Land	$	313		$	353
Buildings and leasehold improvements	2,689			3,547
Machinery and equipment, including equipment held for lease	9,736			9,024
	12,738			12,924
Accumulated depreciation	(6,046		)	(6,620		)
Total	$	6,692		$	6,304

For the six months ended April 30, 2017, the change in gross property, plant and equipment was due primarily to $1,490 million of purchases and $252 million of additions resulting from the SGI, Nimble, and SimpliVity acquisitions, which was partially offset by $1,928 million of sales and retirements and other activity. Accumulated depreciation associated with the assets sold and retired was $1,074 million.

Long-Term Financing Receivables and Other Assets



	As of
	April 30, 2017		October 31, 2016
	In millions
Financing receivables, net	$	3,953	$	4,584
Deferred tax assets	3,491		3,830
Prepaid pension assets	577		365
Other	2,826		2,796
Total	$	10,847	$	11,575

For the six months ended April 30, 2017, the change in Long-term financing receivables and other assets was due primarily to a decrease in Financing receivables, net, due primarily to the conversion of capital leases to operating leases in connection with the Everett Transaction.

Other Accrued Liabilities



	As of
	April 30, 2017		October 31, 2016
	In millions
Accrued taxes - other	$	830	$	866
Warranty - short-term	274		258
Sales and marketing programs	764		853
Other	2,505		1,880
Total	$	4,373	$	3,857

Other Liabilities



	As of
	April 30, 2017		October 31, 2016
	In millions
Pension, post-retirement and post-employment liabilities	$	1,779	$	2,101
Deferred revenue - long-term	2,624		2,485
Tax liability - long-term	3,518		3,950
Other long-term liabilities	1,020		865
Total	$	8,941	$	9,401