v2.4.0.6
Segment Reporting
9 Months Ended
Oct. 27, 2012
Segment Reporting  
Segment Reporting

12. Segment Reporting

 

Our segment measure of profit is used by management to evaluate the return on our investment and to make operating decisions.

 

Business Segment Results

 

Three Months Ended October 27, 2012

 

Three Months Ended October 29, 2011

 

 

 

 

 

U.S.

 

 

 

 

 

 

 

U.S.

 

 

 

 

 

 

 

U.S.

 

Credit

 

 

 

 

 

U.S.

 

Credit

 

 

 

 

 

(millions)

 

Retail

 

Card

 

Canadian

 

Total

 

Retail

 

Card

 

Canadian

 

Total

 

Sales/Credit card revenues

 

$

16,601

 

$

328

 

$

 

$

16,929

 

$

16,054

 

$

348

 

$

 

$

16,402

 

Cost of sales

 

11,569

 

 

 

11,569

 

11,165

 

 

 

11,165

 

Bad debt expense(a)

 

 

46

 

 

46

 

 

40

 

 

40

 

Selling, general and administrative/ Operations and marketing

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

expenses(a), (b)

 

3,553

 

138

 

72

 

3,764

 

3,433

 

143

 

18

 

3,594

 

Depreciation and amortization

 

516

 

3

 

24

 

542

 

525

 

4

 

17

 

546

 

Segment EBIT (c)

 

963

 

141

 

(96

)

1,008

 

931

 

161

 

(35

)

1,057

 

Interest expense on nonrecourse debt collateralized by credit card receivables (d)

 

 

3

 

 

3

 

 

18

 

 

18

 

Segment profit/(loss)

 

$

963

 

$

138

 

$

(96

)

$

1,005

 

$

931

 

$

143

 

$

(35

)

$

1,039

 

Unallocated (income) and expenses:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other net interest expense (d)

 

 

 

 

 

 

 

189

 

 

 

 

 

 

 

182

 

Gain on receivables held for sale (e)

 

 

 

 

 

 

 

(156

)

 

 

 

 

 

 

 

 

Earnings before income taxes

 

 

 

 

 

 

 

$

972

 

 

 

 

 

 

 

$

857

 

 

Business Segment Results

 

Nine Months Ended October 27, 2012

 

Nine Months Ended October 29, 2011

 

 

 

 

 

U.S.

 

 

 

 

 

 

 

U.S.

 

 

 

 

 

 

 

U.S.

 

Credit

 

 

 

 

 

U.S.

 

Credit

 

 

 

 

 

(millions)

 

Retail

 

Card

 

Canadian

 

Total

 

Retail

 

Card

 

Canadian

 

Total

 

Sales/Credit card revenues

 

$

49,589

 

$

986

 

$

 

$

50,575

 

$

47,529

 

$

1,048

 

$

 

$

48,577

 

Cost of sales

 

34,406

 

 

 

34,406

 

32,874

 

 

 

32,874

 

Bad debt expense(a)

 

 

141

 

 

141

 

 

67

 

 

67

 

Selling, general and administrative/ Operations and marketing

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

expenses(a), (b)

 

10,315

 

409

 

154

 

10,878

 

9,988

 

405

 

53

 

10,446

 

Depreciation and amortization

 

1,526

 

11

 

67

 

1,603

 

1,527

 

13

 

28

 

1,568

 

Segment EBIT (c)

 

3,342

 

425

 

(221

)

3,547

 

3,140

 

563

 

(81

)

3,622

 

Interest expense on nonrecourse debt collateralized by credit card receivables (d)

 

 

8

 

 

8

 

 

55

 

 

55

 

Segment profit/(loss)

 

$

3,342

 

$

417

 

$

(221

)

$

3,539

 

$

3,140

 

$

508

 

$

(81

)

$

3,567

 

Unallocated (income) and expenses:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other net interest expense (d)

 

 

 

 

 

 

 

550

 

 

 

 

 

 

 

519

 

Gain on receivables held for sale (e)

 

 

 

 

 

 

 

(156

)

 

 

 

 

 

 

 

 

Earnings before income taxes

 

 

 

 

 

 

 

$

3,145

 

 

 

 

 

 

 

$

3,048

 

Note: The sum of the segment amounts may not equal the total amounts due to rounding.

(a) The combination of bad debt expense and operations and marketing expenses, less amounts the U.S. Retail Segment charges the U.S. Credit Card Segment for loyalty programs, within the U.S. Credit Card Segment represent credit card expenses on the Consolidated Statements of Operations.

(b) Loyalty program charges were $78 million and $74 million for the three months ended October 27, 2012 and October 29, 2011, respectively, and $217 million and $189 million for the nine months ended October 27, 2012 and October 29, 2011, respectively. In all periods, these amounts were recorded as reductions to SG&A expenses within the U.S. Retail Segment and increases to operations and marketing expenses within the U.S. Credit Card Segment.

(c) The combination of Segment EBIT and the gain on receivables held for sale represents earnings before interest expense and income taxes on the Consolidated Statements of Operations.

(d) The combination of interest expense on nonrecourse debt collateralized by credit card receivables and other net interest expense represent net interest expense on the Consolidated Statements of Operations.

(e) Refer to Note 3 for more information on our credit card receivables transaction.

 

Total Assets by Segment

 

October 27,

 

January 28,

 

October 29,

 

(millions)

 

2012

 

2012

 

2011

 

U.S. Retail

 

$

39,717

 

$

37,108

 

$

39,142

 

U.S. Credit Card

 

5,736

 

6,135

 

5,978

 

Canadian

 

3,970

 

3,387

 

3,327

 

Total segment assets

 

49,423

 

46,630

 

48,447

 

Unallocated assets (a)

 

156

 

 

 

Total assets

 

$

49,579

 

$

46,630

 

$

48,447

 

(a) Represents the net adjustment to eliminate our allowance for doubtful accounts and record our credit card receivables at lower of cost (par) or fair value.