Allowance for Doubtful Accounts

12 Months Ended

Oct. 31, 2012

Allowance for Doubtful Accounts

Note 3 — Allowance for Doubtful Accounts

The allowance for doubtful accounts, which includes bad debts as well as sales returns and allowances, consisted of the following as of the dates indicated:

	Year Ended October 31,
In thousands	2012			2011			2010
Balance, beginning of year	$	48,670		$	48,043		$	47,211
Provision for doubtful accounts		4,594			8,732			15,307
Deductions		(8,117	)		(8,105	)		(14,475	)
Balance, end of year	$	45,147		$	48,670		$	48,043

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