Allowance for Doubtful Accounts

12 Months Ended

Oct. 31, 2011

Allowance for Doubtful Accounts [Abstract]

Allowance for Doubtful Accounts

Note 3 — Allowance for Doubtful Accounts

The allowance for doubtful accounts, which includes bad debts and returns and allowances, consists of the following:

	Year Ended October 31,
In thousands	2011			2010			2009
Balance, beginning of year	$	48,043		$	47,211		$	31,331
Provision for doubtful accounts		8,732			15,307			16,235
Deductions		(8,105	)		(14,475	)		(355	)
Balance, end of year	$	48,670		$	48,043		$	47,211

The provision for doubtful accounts represents charges to selling, general and administrative expense for estimated bad debts, whereas the provision for returns and allowances is reported as a reduction of revenues.