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INCOME TAXES (Tables) | 12 Months Ended
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Oct. 28, 2023
Income Tax Disclosure [Abstract] |
Schedule of Provision (Benefit) for Income Taxes | For the periods indicated, the provision (benefit) for income taxes consists of the following (in thousands):
| Year Ended
| October 28, 2023 |  | October 29, 2022 |  | October 30, 2021
Provision (benefit) for income taxes: |  |  |  |  |
Current: |  |  |  |  |
Federal | $ | 36,537 |  |  | $ | 27,479 |  |  | $ | 72,603 |
State | 18,860 |  |  | 10,289 |  |  | 21,400 |
Foreign | 28,281 |  |  | 19,337 |  |  | 25,021 |
Total current | 83,678 |  |  | 57,105 |  |  | 119,024 |
Deferred: |  |  |  |  |
Federal | (8,010) |  |  | (30,032) |  |  | (21,942) |
State | (17,354) |  |  | 520 |  |  | (11,546) |
Foreign | 10,512 |  |  | 2,010 |  |  | (122,981) |
Total deferred | (14,852) |  |  | (27,502) |  |  | (156,469) |
Provision (benefit) for income taxes | $ | 68,826 |  |  | $ | 29,603 |  |  | $ | (37,445) |
Schedule of Income before Provision (Benefit) for Income Taxes | For the periods indicated, income before provision (benefit) for income taxes consists of the following (in thousands):
| Year Ended
| October 28, 2023 |  | October 29, 2022 |  | October 30, 2021
United States | $ | 93,682 |  |  | $ | 28,784 |  |  | $ | 298,514 |
Foreign | 229,971 |  |  | 153,721 |  |  | 164,237 |
Total | $ | 323,653 |  |  | $ | 182,505 |  |  | $ | 462,751 |
Schedule of Tax Provision (Benefit) Reconciles to the Amount Computed by Multiplying Income or Loss Before Income Taxes by the U.S. Federal Statutory Rate of 35% | For the periods indicated, the tax provision reconciles to the amount computed by multiplying income before income taxes by the U.S. federal statutory rate of 21% for fiscal 2023, fiscal 2022 and fiscal 2021 as follows:
| Year Ended
| October 28, 2023 |  | October 29, 2022 |  | October 30, 2021
Provision at statutory rate | 21.00 | % |  | 21.00 | % |  | 21.00 | %
Intercompany IP Restructuring Transaction | — | % |  | — | % |  | (25.85) | %
State taxes | 1.65 | % |  | 2.31 | % |  | 3.73 | %
Withholding and other foreign taxes | (0.09) | % |  | (1.37) | % |  | 2.76 | %
Research and development credit | (16.78) | % |  | (23.66) | % |  | (7.99) | %
Non-deductible compensation | 5.29 | % |  | 5.26 | % |  | 1.68 | %
Foreign derived intangible income | — | % |  | — | % |  | (1.82) | %
US Taxation on foreign activity | 5.08 | % |  | 1.73 | % |  | — | %
Foreign Nontaxable interest | (1.06) | % |  | (1.90) | % |  | — | %
Taxation on foreign inflation | 1.34 | % |  | 1.41 | % |  | 0.16 | %
Rate change | (3.71) | % |  | 1.27 | % |  | (4.33) | %
Valuation allowance | 9.44 | % |  | 8.35 | % |  | 1.77 | %
Loss on equity transactions | (1.72) | % |  | — | % |  | — | %
Uncertain tax positions | 1.72 | % |  | 1.62 | % |  | 0.63 | %
Other | (0.89) | % |  | 0.20 | % |  | 0.17 | %
Effective income tax rate | 21.27 | % |  | 16.22 | % |  | (8.09) | %
Schedule of Significant Components of Deferred Tax Assets and Liabilities | The significant components of deferred tax assets are as follows (in thousands):
| Year Ended
| October 28, 2023 |  | October 29, 2022
Deferred tax assets: |  |  |
Reserves and accrued liabilities | $ | 82,160 |  |  | $ | 76,839 |
Depreciation and amortization | 712,098 |  |  | 690,636 |
NOL and credit carry forward | 197,984 |  |  | 154,707 |
Other | 6,934 |  |  | 63,902 |
Gross deferred tax assets | 999,176 |  |  | 986,084 |
Valuation allowance | (189,870) |  |  | (162,076) |
Deferred tax asset, net of valuation allowance | $ | 809,306 |  |  | $ | 824,008 |
Schedule of Reconciliation of the Beginning and Ending Amount of Unrecognized Tax Benefits, excluding Interest and Penalties | A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest and penalties, is as follows (in thousands):
| Amount
Unrecognized tax benefits at October 31, 2020 | $ | 95,748 |
Decrease related to positions taken in prior period | (22,854) |
Reductions related to settlements with taxing authorities | (654) |
Increase related to positions taken in current period | 5,510 |
Reductions related to expiration of statute of limitations | (659) |
Unrecognized tax benefits at October 30, 2021 | 77,091 |
Increase related to positions taken in prior period | 4,732 |
Reductions related to settlements with taxing authorities | (3,229) |
Increase related to positions taken in current period | 2,959 |
Reductions related to expiration of statute of limitations | (1,039) |
Unrecognized tax benefits at October 29, 2022 | 80,514 |
Increase related to positions taken in prior period | 9,940 |
Reductions related to settlements with taxing authorities | (625) |
Increase related to positions taken in current period | 4,960 |
Reductions related to expiration of statute of limitations | (869) |
Unrecognized tax benefits at October 28, 2023 | $ | 93,920 |
Schedule of Valuation Allowance Against the Gross Deferred Tax Assets | The following table summarizes the activity in Ciena’s valuation allowance against its gross deferred tax assets (in thousands):
Year Ended |  | Beginning Balance |  | Additions |  | Deductions |  | Ending Balance
October 30, 2021 |  | $ | 151,427 |  |  | $ | 17,897 |  |  | $ | 9,690 |  |  | $ | 159,634 |
October 29, 2022 |  | $ | 159,634 |  |  | $ | 15,245 |  |  | $ | 12,803 |  |  | $ | 162,076 |
October 28, 2023 |  | $ | 162,076 |  |  | $ | 28,746 |  |  | $ | 952 |  |  | $ | 189,870 |

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