Gift Cards	9 Months Ended
Jan. 25, 2014
Gift Cards	(8) Gift Cards The Company sells gift cards which can be used in its stores or on barnesandnoble.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 are 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. Additional breakage may be required if gift card redemptions continue to run lower than historical patterns. The Company recognized gift card breakage of $5,831 and $6,001 during the 13 weeks ended January 25, 2014 and January 26, 2013, respectively and $17,503 and $18,061 during the 39 weeks ended January 25, 2014 and January 26, 2013, respectively. The Company had gift card liabilities of $392,244 and $386,704 as of January 25, 2014 and January 26, 2013, respectively.

(8) Gift Cards

The Company sells gift cards which can be used in its stores or on barnesandnoble.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 are 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. Additional breakage may be required if gift card redemptions continue to run lower than historical patterns.

The Company recognized gift card breakage of $5,831 and $6,001 during the 13 weeks ended January 25, 2014 and January 26, 2013, respectively and $17,503 and $18,061 during the 39 weeks ended January 25, 2014 and January 26, 2013, respectively. The Company had gift card liabilities of $392,244 and $386,704 as of January 25, 2014 and January 26, 2013, respectively.