Financing Receivables and Operating Leases (Tables)

9 Months Ended

Jul. 31, 2011

Financing Receivables and Operating Leases

Components of net financing receivables

	July 31, 2011			October 31, 2010
	In millions
Minimum lease payments receivable	$	7,675		$	7,094
Allowance for doubtful accounts		(136	)		(140	)
Unguaranteed residual value		236			212
Unearned income		(661	)		(596	)
Financing receivables, net		7,114			6,570
Less current portion		(3,167	)		(2,986	)
Amounts due after one year, net	$	3,947		$	3,584

Credit risk profile of gross financing receivables

	July 31, 2011		October 31, 2010
	In millions
Risk Rating
Low	$	4,239	$	3,793
Moderate		2,947		2,829
High		64		88
Total	$	7,250	$	6,710

The allowance for doubtful accounts

	Nine months ended July 31, 2011
	In millions
Allowance for doubtful accounts
Balance, beginning of period	$	140
Additions to allowance		34
Deductions, net of recoveries		(38	)
Balance, end of period	$	136

Allowance for financing receivables and the related financing receivables evaluated for loss

		July 31, 2011		October 31, 2010
		In millions
Allowance for financing receivables individually evaluated for loss		$	47	$	53
Allowance for financing receivables collectively evaluated for loss			89		87
	Total	$	136	$	140
Gross financing receivables individually evaluated for loss		$	72	$	75
Gross financing receivables collectively evaluated for loss			7,178		6,635
	Total	$	7,250	$	6,710