v3.26.1
RETIREMENT PLANS AND POST RETIREMENT PENSION PLANS (Tables)
6 Months Ended
Apr. 30, 2026
Defined Benefit Plan, Net Periodic Benefit Cost (Income)  
Schedule of net pension and post-retirement benefit costs
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$— $— $$$— $— 
Interest cost on benefit obligation
Expected return on plan assets(6)(6)(13)(10)(1)(2)
Amortization of net actuarial (gain) loss— — (7)(6)(1)(1)
Total net periodic benefit cost (income)$(2)$(1)$(11)$(9)$(1)$(1)
Six Months Ended April 30,
 U.S.
Defined Benefit Plans
Non-U.S.
Defined Benefit Plans
U.S. Post Retirement
Benefit Plans
 202620252026202520262025
 (in millions)
Service cost—benefits earned during the period$— $— $$$— $— 
Interest cost on benefit obligation10 12 11 
Expected return on plan assets(12)(12)(25)(21)(3)(3)
Amortization of net actuarial (gain) loss— — (14)(12)(1)(1)
Total net periodic benefit cost (income)$(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.
Employer Contributions and Expected Employer Contributions 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$$$10 $$11