Share-Based Compensation

9 Months Ended

Oct. 29, 2011

Note 8. Share-Based Compensation

Share-based compensation expense recognized in the Condensed Consolidated Statements of Income, primarily in operating expenses, is as follows:


	13 Weeks Ended						39 Weeks Ended
($ in millions)	October 29, 2011			October 30, 2010			October 29, 2011			October 30, 2010
Stock units	$	11		$	12		$	35		$	48
Stock options		4			3			12			10
Employee stock purchase plan		1			1			3			3

Share-based compensation expense		16			16			50			61
Less: Income tax benefit		(7	)		(6	)		(20	)		(24	)

Share-based compensation expense, net of tax	$	9		$	10		$	30		$	37

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

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