Summary of Significant Accounting Policies (Tables)

12 Months Ended

Feb. 02, 2013

Components of Prepaid Expenses

Prepaid expenses as of February 2, 2013 and January 28, 2012 included the following components (in thousands):

	February 2, 2013		January 28, 2012
Prepaid rent and occupancy	$	17,853	$	16,739
Prepaid insurance		636		1,002
Other		1,212		2,269
Total prepaid expenses	$	19,701	$	20,010

Components of Other Current Assets

Other current assets as of February 2, 2013 and January 28, 2012 included the following components (in thousands):

	February 2, 2013		January 28, 2012
Credit card receivables	$	6,968	$	6,141
Franchise receivables		4,367		2,528
Store supplies		7,158		6,862
Deferred tax assets, net of valuation allowance		6,606		5,852
Income taxes receivable		37		393
Other		4,485		3,647
Total other current assets	$	29,621	$	25,423

Components of Other Assets

Other assets as of February 2, 2013 and January 28, 2012 included the following components (in thousands):

	February 2, 2013		January 28, 2012
Initial direct costs of leases	$	17,811	$	16,257
Prepaid lease payments		8,390		7,366
Deferred tax assets, non-current		1,152		1,424
Other		22,495		19,448
Total other assets	$	49,848	$	44,495

Components of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities as of February 2, 2013 and January 28, 2012 included the following components (in thousands):

	February 2, 2013		January 28, 2012
Compensation and benefits	$	40,025	$	40,532
Gift cards and certificates		22,695		22,270
Sales and local taxes		15,708		16,493
Store rent		3,012		3,776
Interest rate swap		—		2,159
Other		18,089		19,295
Total accrued expenses and other current liabilities	$	99,529	$	104,525

Summary of Liability Measured at Fair Value on Recurring Basis

The following table summarizes the Company’s liability measured at fair value on a recurring basis segregated among the appropriate levels within the fair value hierarchy (in thousands):

				Fair Value Measurements at January 28, 2012 Using
	Carrying Value			Quoted Prices in Active Markets for Identical Assets (Liabilities) (Level 1)		Significant Other Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)
Interest rate swap	$	(2,159	)	$	—	$	(2,159	)	$	—