Allowance for Doubtful Accounts

12 Months Ended

Oct. 31, 2013

Receivables [Abstract]

Allowance for Doubtful Accounts

Note 4 — 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	2013			2012			2011
Balance, beginning of year	$	57,563		$	61,341		$	62,364
Provision for doubtful accounts		5,729			4,030			8,233
Deductions		(2,380	)		(7,808	)		(9,256	)
Balance, end of year	$	60,912		$	57,563		$	61,341

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.