v3.26.1
Accrued Expenses and Other Liabilities
 12 Months Ended
Apr. 30, 2026
Payables and Accruals [Abstract]  
Accrued Expenses and Other Liabilities Accrued Expenses and Other Liabilities
Accrued expenses and other liabilities consist of the following:
April 30,
(In millions)20262025
Accrued compensation and benefit costs
$
290 
$
298 
Customer rebates
108 
101 
Deferred revenues
99 
75 
Accrued interest
70 
72 
Accrued capital expenditures
121 
61 
Operating expenses and other(1)
479 
384 
Accrued expenses and other liabilities$1,167 $991 
(1)“Operating expenses and other liabilities” is comprised of finance lease liabilities and various accounts payable accruals pertaining to professional fees, utilities and administrative expenses, which are individually immaterial.