Segment Reporting

6 Months Ended

Oct. 29, 2011

Segment Reporting [Abstract]

Segment Reporting

(8) 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 703 bookstores as of October 29, 2011, primarily under the Barnes & Noble Booksellers trade name. The 703 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 637 stores as of October 29, 2011 that are primarily school-owned stores operated under contracts by B&N College. The 637 B&N College stores generally sell and rent textbooks, and sell course-related materials, emblematic apparel and gifts, trade books, computer products and NOOK™ eBook Readers and accessories, 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 offerings as well as channel partner sales. These products enable customers to buy and read eBooks on the widest range of platforms, including NOOK™ eBook Readers 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				26 weeks ended
	October 29,		October 30,		October 29,		October 30,
	2011		2010		2011		2010
B&N Retail	$	917,576	$	930,793	$	1,918,141	$	1,957,062
B&N College		768,463		796,650		988,254		1,021,512
B&N.com		205,922		176,703		403,970		321,415
Total	$	1,891,961	$	1,904,146	$	3,310,365	$	3,299,989

Depreciation and Amortization

	13 weeks ended				26 weeks ended
	October 29,		October 30,		October 29,		October 30,
	2011		2010		2011		2010
B&N Retail	$	38,884	$	39,919	$	76,821	$	79,321
B&N College		11,426		10,758		22,276		21,326
B&N.com		7,445		6,100		14,330		13,034
Total	$	57,755	$	56,777	$	113,427	$	113,681

Operating Profit (Loss)

	13 weeks ended						26 weeks ended
	October 29, 2011			October 30, 2010			October 29, 2011			October 30, 2010
B&N Retail	$	(17,867	)	$	(38,654	)	$	(10,286	)	$	(52,535	)
B&N College		82,478			84,523			60,826			64,422
B&N.com		(66,334	)		(56,348	)		(131,495	)		(109,979	)
Total	$	(1,723	)	$	(10,479	)	$	(80,955	)	$	(98,092	)

Capital Expenditures

	13 weeks ended				26 weeks ended
	October 29, 2011		October 30, 2010		October 29, 2011		October 30, 2010
B&N Retail	$	20,829	$	13,756	$	30,838	$	23,620
B&N College		12,464		9,191		21,397		16,368
B&N.com		15,598		7,078		23,281		11,461
Total	$	48,891	$	30,025	$	75,516	$	51,449

Total Assets

	October 29, 2011		October 30, 2010
B&N Retail	$	2,541,746	$	2,518,279
B&N College		1,319,323		1,260,014
B&N.com		246,983		240,973
Total	$	4,108,052	$	4,019,266

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						26 weeks ended
	October 29, 2011			October 30, 2010			October 29, 2011			October 30, 2010
Reportable segments operating loss	$	(1,723	)	$	(10,479	)	$	(80,955	)	$	(98,092	)
Interest, net		8,460			12,791			17,901			26,053
Consolidated loss before taxes	$	(10,183	)	$	(23,270	)	$	(98,856	)	$	(124,145	)