	July 31, 2011			October 31, 2010

	In millions
Accounts receivable	$	18,561		$	19,006
Allowance for doubtful accounts		(440	)		(525	)

	$	18,121		$	18,481

Financing receivables	$	3,227		$	3,050
Allowance for doubtful accounts		(60	)		(64	)

	$	3,167		$	2,986

HP has revolving trade receivables-based facilities permitting it to sell certain trade receivables to third parties. In accordance with the accounting requirements under the Accounting Standards Codification relating to "Transfers and Servicing," trade receivables are derecognized from the consolidated balance sheet when sold to third parties. The total aggregate capacity of the facilities was $1.5 billion as of July 31, 2011, including a $1 billion partial recourse facility entered into in May 2011 and an aggregate capacity of $0.5 billion in non-recourse facilities. The recourse obligation is measured using market data from similar transactions and reported as a current liability in the consolidated balance sheet. The recourse obligation as of July 31, 2011 was not material. The total aggregate capacity of the facilities was $524 million as of October 31, 2010.

For the first nine months of fiscal 2011 and 2010, trade receivables sold under these facilities were $1.8 billion and $1.3 billion, respectively, which approximates the amount of cash received. The resulting losses on the sales of trade accounts receivable for the three months and nine months ended July 31, 2011, were not material. HP had $780 million as of July 31, 2011 and $175 million as of October 31, 2010 available under these programs.

	July 31, 2011		October 31, 2010

	In millions
Finished goods	$	4,820	$	4,431
Purchased parts and fabricated assemblies		2,607		2,035

	$	7,427	$	6,466

	July 31, 2011			October 31, 2010

	In millions
Land	$	651		$	530
Buildings and leasehold improvements		8,497			8,523
Machinery and equipment		15,922			13,874

		25,070			22,927

Accumulated depreciation		(13,111	)		(11,164	)

	$	11,959		$	11,763