	July 31, 2012			October 31, 2011

	In millions
Accounts receivable	$	16,136		$	18,694
Allowance for doubtful accounts		(450	)		(470	)

	$	15,686		$	18,224

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 Condensed Balance Sheets when sold to third parties. As of July 31, 2012, the capacity of the partial recourse facility was $831 million and the total aggregate capacity of the non-recourse facilities was $748 million. The recourse obligation is measured using market data from similar transactions and reported as a current liability in the Consolidated Condensed Balance Sheets. The recourse obligation as of July 31, 2012 was not material.

For the first nine months of fiscal 2012 and 2011, trade receivables sold under these facilities were $3.1 billion and $1.8 billion, respectively, which approximates the amount of cash received. The resulting loss on the sales of trade accounts receivable for the three months and nine months ended July 31, 2012 was not material. HP had $1.0 billion as of July 31, 2012 and $0.7 billion as of October 31, 2011 of available capacity under these programs.

	July 31, 2012		October 31, 2011

	In millions
Finished goods	$	4,418	$	4,869
Purchased parts and fabricated assemblies		2,874		2,621

	$	7,292	$	7,490

	July 31, 2012			October 31, 2011

	In millions
Land	$	652		$	687
Buildings and leasehold improvements		8,835			8,620
Machinery and equipment		16,802			16,155

		26,289			25,462

Accumulated depreciation		(14,220	)		(13,170	)

	$	12,069		$	12,292

For the nine months ended July 31, 2012, additions to gross property, plant and equipment of $2.8 billion were partially offset by sales and retirements totaling $1.6 billion. Accumulated depreciation associated with the assets sold and retired was $1.3 billion.