v3.26.1
RETIREMENT PLANS AND POST RETIREMENT PENSION PLANS (Notes)
 6 Months Ended
Apr. 30, 2026
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]  
RETIREMENT PLANS AND POST RETIREMENT PENSION PLANS RETIREMENT PLANS AND POST RETIREMENT PENSION PLANS
Components of net periodic benefit cost (income). For the three and six months ended April 30, 2026 and 2025, our net pension and post retirement benefit cost (income) were comprised of the following:
 
Three Months Ended April 30,
 U.S.
Defined Benefit Plans		Non-U.S.
Defined Benefit Plans		U.S. Post Retirement
Benefit Plans
 202620252026202520262025
 (in millions)
Service cost - benefits earned during the period$— $— $2 $2 $— $— 
Interest cost on benefit obligation4 5 7 5 1 2 
Expected return on plan assets(6)(6)(13)(10)(1)(2)
Amortization of net actuarial (gain) loss— — (7)(6)(1)(1)
Total net periodic benefit cost (income)$(2)$(1)$(11)$(9)$(1)$(1)
Six Months Ended April 30,
 U.S.
Defined Benefit Plans		Non-U.S.
Defined Benefit Plans		U.S. Post Retirement
Benefit Plans
 202620252026202520262025
 (in millions)
Service cost—benefits earned during the period$— $— $8 $7 $— $— 
Interest cost on benefit obligation9 10 12 11 2 2 
Expected return on plan assets(12)(12)(25)(21)(3)(3)
Amortization of net actuarial (gain) loss— — (14)(12)(1)(1)
Total net periodic benefit cost (income)$(3)$(2)$(19)$(15)$(2)$(2)
Settlement (gain) loss$— $— $— $14 $— $— 

The service cost component is recorded in cost of revenue and operating expenses in the condensed consolidated statement of operations. All other cost components are recorded in other income (expense), net in the condensed consolidated statement of operations.

During the six months ended April 30, 2025, we transferred all the assets and obligations of our Netherlands defined benefit plan to an unaffiliated insurance company under a buy-out contract. The settlement resulted in a net loss of $14 million, which is included in other income (expense), net in the condensed consolidated statement of operations. The settlement loss includes the recognition of previously unrecognized actuarial losses that were included in accumulated other comprehensive income.

Employer contributions and expected future employer contributions for the remainder of the year were as follows:
Three Months EndedSix Months Ended Employer Contributions
April 30,April 30,For Remainder of Year
20262025202620252026
(in millions)
U.S. defined benefit plans$— $— $— $— $— 
Non-U.S. defined benefit plans$4 $3 $10 $9 $11