CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	4 Months Ended
May 20, 2017	May 21, 2016
CONSOLIDATED STATEMENTS OF OPERATIONS
Sales	$ 36,285	$ 34,604
Merchandise costs, including advertising, warehousing, and transportation, excluding items shown separately below	28,281	26,669
Operating, general and administrative	6,376	5,779
Rent	270	262
Depreciation and amortization	736	694
Operating profit	622	1,200
Interest expense	177	155
Earnings before income tax expense	445	1,045
Income tax expense	148	350
Net earnings including noncontrolling interests	297	695
Net loss attributable to noncontrolling interests	(6)	(1)
Net earnings attributable to The Kroger Co.	$ 303	$ 696
Net earnings attributable to The Kroger Co. per basic common share	$ 0.33	$ 0.72
Average number of common shares used in basic calculation	914	954
Net earnings attributable to The Kroger Co. per diluted common share	$ 0.32	$ 0.71
Average number of common shares used in diluted calculation	925	966
Dividends declared per common share	$ 0.120	$ 0.105

The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line, excluding rental expense incurred for leased assets including furniture and equipment which has not been recognized in costs and expenses applicable to sales and revenues; for example, cost of goods sold or other operating costs and expenses.

No definition available.