Gift Cards	3 Months Ended
Jul. 30, 2011
Gift Cards
Gift Cards	(8) Gift Cards The Company sells gift cards which can be used in its stores or on Barnes & Noble.com. The Company does not charge administrative or dormancy fees on gift cards and gift cards have no expiration dates. Upon the purchase of a gift card, a liability is established for its cash value. Revenue associated with gift cards is deferred until redemption of the gift card. Over time, some portion of the gift cards issued is not redeemed. The Company estimates the portion of the gift card liability for which the likelihood of redemption is remote based upon the Company's historical redemption patterns. The Company records this amount in income on a straight-line basis over a 12-month period beginning in the 13th month after the month the gift card was originally sold. If actual redemption patterns vary from the Company's estimates, actual gift card breakage may differ from the amounts recorded. The Company recognized gift card breakage of $5,295 and $4,984 during the 13 weeks ended July 30, 2011 and July 31, 2010, respectively. The Company had gift card liabilities of $301,249 and $286,310 as of July 30, 2011 and July 31, 2010, respectively, which amounts are included in accrued liabilities.

(8) Gift Cards

The Company sells gift cards which can be used in its stores or on Barnes & Noble.com. The Company does not charge administrative or dormancy fees on gift cards and gift cards have no expiration dates. Upon the purchase of a gift card, a liability is established for its cash value. Revenue associated with gift cards is deferred until redemption of the gift card. Over time, some portion of the gift cards issued is not redeemed. The Company estimates the portion of the gift card liability for which the likelihood of redemption is remote based upon the Company's historical redemption patterns. The Company records this amount in income on a straight-line basis over a 12-month period beginning in the 13th month after the month the gift card was originally sold. If actual redemption patterns vary from the Company's estimates, actual gift card breakage may differ from the amounts recorded. The Company recognized gift card breakage of $5,295 and $4,984 during the 13 weeks ended July 30, 2011 and July 31, 2010, respectively. The Company had gift card liabilities of $301,249 and $286,310 as of July 30, 2011 and July 31, 2010, respectively, which amounts are included in accrued liabilities.