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Allowance for Doubtful Accounts
 12 Months Ended
Oct. 31, 2015
Receivables [Abstract]  
Allowance for Doubtful Accounts
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
 
2015
 
2014
 
2013
Balance, beginning of year
 
$
63,991

 
$
60,912

 
$
57,563

Provision for doubtful accounts
 
9,533

 
21,856

 
5,729

Foreign currency adjustment
 
(7,489
)
 
(4,307
)
 
1,747

Deductions
 
(16,997
)
 
(14,470
)
 
(4,127
)
Balance, end of year
 
$
49,038

 
$
63,991

 
$
60,912


The provision for doubtful accounts represents charges to SG&A for estimated bad debts, whereas the provision for sales returns and allowances is reported as a reduction of revenues. In certain jurisdictions, the Company is precluded from writing off uncollectable invoices against its allowance for doubtful accounts until its wholesale customer has completed certain administrative processes.
In fiscal 2014, the Company's provision for doubtful accounts included specific reserves of $15 million for certain independent distributor accounts, which were written off as deductions in fiscal 2014 and fiscal 2015.