Summary of Significant Accounting Policies (Tables)

12 Months Ended

Feb. 01, 2014

Useful Lives of Major Classes of Assets

The useful lives of our major classes of assets are as follows:

Buildings	25 years
Leasehold improvements	Lesser of 10 years or the term of the lease
Fixtures and equipment	5 years

Sales Return Reserve

The sales return reserve reflects an estimate of sales returns based on projected merchandise returns determined through the use of historical average return percentages.

	For the Years Ended
(In thousands)	February 1, 2014			February 2, 2013			January 28, 2012
Beginning balance	$	4,481		$	2,929		$	3,663
Returns		(85,871	)		(86,895	)		(76,423	)
Provisions		83,595			88,447			75,689
Ending balance	$	2,205		$	4,481		$	2,929

Supplemental Cash Flow Information for Cash Amounts Paid

The table below shows supplemental cash flow information for cash amounts paid during the respective periods:

	For the Years Ended
(In thousands)	February  1, 2014		February  2, 2013		January  28, 2012
Cash paid during the periods for:
Income taxes	$	65,496	$	142,009	$	99,756
Interest	$	387	$	348	$	—

Summary of Geographical Information

The following tables present summarized geographical information:

	For the Years Ended
(In thousands)	February  1, 2014		February  2, 2013		January  28, 2012
Total net revenue:
United States	$	2,954,636	$	3,131,233	$	2,810,560
Foreign(1)		351,166		344,569		309,506
Total net revenue	$	3,305,802	$	3,475,802	$	3,120,065

(1) Amounts represent sales from American Eagle Outfitters and aerie international retail stores, AEO Direct sales that are billed to and/or shipped to foreign countries and international franchise revenue.

(In thousands)	February 1, 2014		February 2, 2013
Long-lived assets, net:
United States	$	618,715	$	483,706
Foreign		81,503		75,547
Total long-lived assets, net	$	700,218	$	559,253