Schedule II-Valuation and Qualifying Accounts

12 Months Ended

Feb. 02, 2013

Schedule II-Valuation and Qualifying Accounts

Schedule II-Valuation and Qualifying Accounts

TARGET CORPORATION
Schedule II—Valuation and Qualifying Accounts
Fiscal Years 2012, 2011 and 2010

(millions)
Column A	Column B		Column C		Column D			Column E
Description	Balance at Beginning of Period		Additions Charged to Cost, Expenses		Deductions			Balance at End of Period
Allowance for doubtful accounts:
2012(a)	$	430		196		(626	)	$	—
2011	$	690		154		(414	)	$	430
2010	$	1,016		528		(854	)	$	690
Sales returns reserves (b):
2012	$	38		1,249		(1,241	)	$	46
2011	$	38		1,238		(1,238	)	$	38
2010	$	41		1,146		(1,149	)	$	38

(a)

As of February 2, 2013, our receivables were classified as held for sale and recorded at the lower of cost (par) or fair value. As a result, we no longer reported an allowance for doubtful accounts in our Consolidated Statements of Financial Position.

(b)

These amounts represent the gross margin effect of sales returns during the respective years. Expected merchandise returns after year-end for sales made before year-end were $114 million, $98 million and $97 million for 2012, 2011 and 2010, respectively.