Segment Reporting

3 Months Ended

Jul. 30, 2011

Segment Reporting

Segment Reporting

(6) Segment Reporting

The Company identifies its operating segments based on the way the business is managed (focusing on the financial information distributed) and the manner in which the chief operating decision maker interacts with other members of management. The Company has determined that it has three operating segments: B&N Retail, B&N College and B&N.com.

B&N Retail

This segment includes 704 bookstores as of July 30, 2011, primarily under the Barnes & Noble Booksellers trade name. The 704 Barnes & Noble stores generally offer a NOOK™ Boutique/Counter, a comprehensive title base, a café, a children's section, a Toys & Games department, a DVD/BluRay department, a music department, a magazine section, a gift section, a bargain section and a calendar of ongoing events, including author appearances and children's activities. The B&N Retail segment also includes the Company's publishing operation, Sterling Publishing.

B&N College

This segment includes 635 stores as of July 30, 2011 that are primarily school-owned stores operated under contracts by B&N College. The 635 B&N College stores generally sell textbooks, and course-related materials, emblematic apparel and gifts, trade books, computer products and NOOK^TM eBook Readers, school and dorm supplies, and convenience and café items.

B&N.com

This segment includes the Company's online business, which includes the Company's eCommerce site and features an eBookstore and digital newsstand. Additionally, this segment includes the development and support of the Company's NOOK™ product offering. These products enable customers to buy and read eBooks on the widest range of platforms, including NOOK™ eBook Readers, devices from partner companies, and hundreds of the most popular mobile and computing devices using free NOOK™ software.

Summarized financial information concerning the Company's reportable segments is presented below:

Sales

	13 weeks ended
	July 30,		July 31,
	2011		2010
B&N Retail	$	1,000,565	$	1,026,269
B&N College		219,791		224,861
B&N.com		198,048		144,712
Total	$	1,418,404	$	1,395,842

Depreciation and Amortization

	13 weeks ended
	July 30,		July 31,
	2011		2010
B&N Retail	$	37,936	$	39,403
B&N College		10,849		10,568
B&N.com		6,886		6,934
Total	$	55,671	$	56,905

Operating Profit (Loss)

	13 weeks ended
	July 30,			July 31,
	2011			2010
B&N Retail	$	7,582		$	(13,879	)
B&N College		(21,652	)		(20,102	)
B&N.com		(65,161	)		(53,632	)
Total	$	(79,231	)	$	(87,613	)

Capital Expenditures

	13 weeks ended
	July 30,		July 31,
	2011		2010
B&N Retail	$	10,009	$	9,864
B&N College		8,933		7,177
B&N.com		7,683		4,383
Total	$	26,625	$	21,424

Total Assets

	July 30, 2011		July 31, 2010
B&N Retail	$	2,422,983	$	2,493,130
B&N College		1,288,644		1,300,344
B&N.com		260,030		266,380
Total	$	3,971,657	$	4,059,854

A reconciliation of operating loss from reportable segments to loss from continuing operations before taxes in the consolidated financial statements is as follows:

	13 weeks ended
	July 30,			July 31
	2011			2010
Reportable segments operating profit	$	(79,231	)	$	(87,613	)
Interest, net		9,442			13,263
Consolidated loss before taxes	$	(88,673	)	$	(100,876	)