Cost of Sales and Selling, General and Administrative Expenses

12 Months Ended

Jan. 28, 2012

Cost of Sales and Selling, General and Administrative Expenses

Cost of Sales and Selling, General and Administrative Expenses

3. Cost of Sales and Selling, General and Administrative Expenses

        The following table illustrates the primary costs classified in each major expense category:

Cost of Sales

Selling, General and Administrative Expenses

Total cost of products sold including •   Freight expenses associated with moving     merchandise from our vendors to our     distribution centers and our retail stores, and     among our distribution and retail facilities •   Vendor income that is not reimbursement of     specific, incremental and identifiable costs Inventory shrink Markdowns Outbound shipping and handling expenses     associated with sales to our guests Payment term cash discounts Distribution center costs, including compensation     and benefits costs

Compensation and benefit costs including •   Stores •   Headquarters Occupancy and operating costs of retail and     headquarters facilities Advertising, offset by vendor income that is a     reimbursement of specific, incremental and     identifiable costs Pre-opening costs of stores and other facilities Other administrative costs

Note: The classification of these expenses varies across the retail industry.