Barnes & Noble 10-K 22 Jun 17 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 29, 2017	May 31, 2017	Oct. 29, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Apr. 29, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Trading Symbol	BKS
Entity Registrant Name	BARNES & NOBLE INC
Entity Central Index Key	890,491
Current Fiscal Year End Date	--04-29
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		72,512,722
Entity Public Float			$ 605,779,469

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Sales	$ 3,894,558	$ 4,163,844	$ 4,297,108
Cost of sales and occupancy	2,682,356	2,836,547	2,871,184
Gross profit	1,212,202	1,327,297	1,425,924
Selling and administrative expenses	1,040,007	1,176,778	1,192,065
Depreciation and amortization	117,887	135,863	143,665
Operating income	54,308	14,656	90,194
Interest expense, net and amortization of deferred financing fees	7,509	8,770	17,678
Income before income taxes	46,799	5,886	72,516
Income taxes provision (benefit)	24,776	(8,814)	39,644
Net income from continuing operations	22,023	14,700	32,872
Net income (loss) from discontinued operations		(39,146)	3,724
Net income (loss)	$ 22,023	$ (24,446)	$ 36,596
Basic income (loss) per common share:
Income from continuing operations	$ 0.30	$ 0.05	$ 0.15
Income (loss) from discontinued operations		(0.54)	0.06
Basic income (loss) per common share	0.30	(0.49)	0.21
Diluted income (loss) per common share:
Income from continuing operations	0.30	0.05	0.15
Income (loss) from discontinued operations		(0.54)	0.06
Diluted income (loss) per common share	$ 0.30	$ (0.49)	$ 0.21
Weighted average common shares outstanding:
Basic	72,188	72,410	60,842
Diluted	72,328	72,542	60,928
Dividends declared per common share	$ 0.60	$ 0.60

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Net income (loss)	$ 22,023	$ (24,446)	$ 36,596
Other comprehensive income (loss), net of tax:
(Increase) decrease in minimum pension liability (net of deferred tax benefit (expense) of $(107), $(2,188) and $4,603, respectively)	164	3,662	(9,370)
Pension reclassification (net of deferred tax expense of $0, $(7,780) and $(2,707), respectively) (see Note 12)		13,022	4,610
Total comprehensive income (loss)	$ 22,187	$ (7,762)	$ 31,836

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
(Increase) decrease in minimum pension liability deferred tax benefit (expense)	$ (107)	$ (2,188)	$ 4,603
Pension reclassification deferred tax benefit (expense)	$ 0	$ (7,780)	$ (2,707)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Apr. 29, 2017	Apr. 30, 2016
Current assets:
Cash and cash equivalents		$ 11,993	$ 13,838
Receivables, net		67,294	124,917
Merchandise inventories, net		946,909	933,723
Prepaid expenses and other current assets		101,816	105,912
Total current assets		1,128,012	1,178,390
Property and equipment:
Land and land improvements		2,541	2,541
Buildings and leasehold improvements		1,072,007	1,058,452
Fixtures and equipment		1,608,433	1,560,005
Property and equipment, gross		2,682,981	2,620,998
Less accumulated depreciation and amortization		2,406,859	2,322,418
Net property and equipment		276,122	298,580
Goodwill		207,381	211,276
Intangible assets, net		310,205	310,904
Other non-current assets		11,201	13,632
Total assets	[1]	1,932,921	2,012,782
Current liabilities:
Accounts payable		473,686	480,574
Accrued liabilities		283,157	360,194
Gift card liabilities		351,424	353,103
Total current liabilities		1,108,267	1,193,871
Long-term debt		64,900	47,200
Deferred taxes		86,132	54,017
Other long-term liabilities		99,311	114,184
Shareholders' equity:
Common stock; $0.001 par value; 300,000 shares authorized; 111,933 and 111,228 shares issued, respectively		112	112
Additional paid-in capital		1,741,380	1,738,034
Accumulated other comprehensive income		315	151
Retained earnings		(46,425)	(24,349)
Treasury stock, at cost, 39,497 and 37,941 shares, respectively		(1,121,071)	(1,110,438)
Total shareholders' equity		574,311	603,510
Commitments and contingencies
Total liabilities and shareholders' equity		$ 1,932,921	$ 2,012,782
[1]	Excludes intercompany balances.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 29, 2017	Apr. 30, 2016
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	111,933,000	111,228,000
Treasury stock, shares	39,497,000	37,941,000

Consolidated Statement of Chang

Consolidated Statement of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Accumlated Other Comprehensive Gains (Losses)	Retained Earnings	Treasury Stock at Cost
Balance at May. 03, 2014	$ 658,696	$ 94	$ 1,395,463	$ (11,773)	$ 344,021	$ (1,069,109)
Net income (loss)	36,596				36,596
Minimum pension liability/Postretirement plan liability, net of tax	(9,370)			(9,370)
Pension reclassification (see Note 12)	4,610			4,610
Exercise of 0 in 2017, 111 in 2016 and 83 in 2015 common stock options	1,283	1	1,282
Stock options and restricted stock tax benefits	652		652
Stock-based compensation expense	19,989		19,989
Accretive dividend on preferred stockholders	(7,340)				(7,340)
Accrued/paid dividends for preferred stockholders	(15,765)				(15,765)
Treasury stock acquired, 477 shares	(10,607)					(10,607)
Acquisition of preferred membership interest	313,298	3	313,295
Settlement of Microsoft commercial liability	197,316		197,316
Balance at May. 02, 2015	1,189,358	98	1,927,997	(16,533)	357,512	(1,079,716)
Net income (loss)	(24,446)				(24,446)
Minimum pension liability/Postretirement plan liability, net of tax	3,662			3,662
Pension reclassification (see Note 12)	13,022			13,022
Exercise of 0 in 2017, 111 in 2016 and 83 in 2015 common stock options	1,303	2	1,301
Stock options and restricted stock tax benefits	1,094		1,094
Stock-based compensation expense	14,889		14,889
Accretive dividend on preferred stockholders	(4,204)				(4,204)
Inducement fee paid upon conversion of Series J preferred stock	(3,657)				(3,657)
Cash dividends declared	(46,056)				(46,056)
Accrued dividends for long-term incentive awards	(451)				(451)
Purchase of treasury stock related to stock-based compensation, 248 shares in 2017 and 337 shares in 2016	(4,004)					(4,004)
Treasury stock repurchase plan, 2020 shares in 2017 and 2,763 shares in 2016	(26,718)					(26,718)
Dividend to preferred shareholders paid in shares	(1,783)		1,783		(1,783)
Common shares issued upon conversion of Series J preferred stock	200,262	12	200,250
Cash settlement of equity award	(8,022)		(8,022)
Separation of B&N Education, Inc.	(702,522)		(401,258)		(301,264)
Balance at Apr. 30, 2016	603,510	112	1,738,034	151	(24,349)	(1,110,438)
Net income (loss)	22,023				22,023
Minimum pension liability/Postretirement plan liability, net of tax	164			164
Exercise of 0 in 2017, 111 in 2016 and 83 in 2015 common stock options	312		312
Stock options and restricted stock tax benefits	1,110		1,110
Stock-based compensation expense	6,299		6,299
Cash dividends declared	(43,887)				(43,887)
Accrued dividends for long-term incentive awards	(212)				(212)
Purchase of treasury stock related to stock-based compensation, 248 shares in 2017 and 337 shares in 2016	(2,694)					(2,694)
Treasury stock repurchase plan, 2020 shares in 2017 and 2,763 shares in 2016	(23,281)					(23,281)
Distribution of Rabbi Trust shares (see Note 7)			(15,342)			15,342
Tax benefit from distribution of Rabbi Trust	10,967		10,967
Balance at Apr. 29, 2017	$ 574,311	$ 112	$ 1,741,380	$ 315	$ (46,425)	$ (1,121,071)

Consolidated Statement of Chan8

Consolidated Statement of Changes in Shareholders' Equity (Parenthetical) - shares	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Common stock options exercised, shares	31,000	111,000	83,000
Purchase of treasury stock related to stock-based compensation, shares	248,000	337,000
Treasury stock acquired, shares			477,000
Treasury stock repurchased, shares	2,019,798	2,763,142

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Thousands	12 Months Ended
	Apr. 29, 2017USD ($)	Apr. 30, 2016USD ($)	May 02, 2015USD ($)
Cash flows from operating activities:
Net income (loss)	$ 22,023	$ (24,446)	$ 36,596
Net income (loss) from discontinued operations		(39,146)	3,724
Net income from continuing operations	22,023	14,700	32,872
Adjustments to reconcile net income (loss) to net cash flows from operating activities:
Depreciation and amortization (including amortization of deferred financing fees)	119,837	139,138	149,143
Stock-based compensation expense	6,299	14,201	16,875
Impairment charges	349	3,991	366
Deferred taxes	28,534	34,604	(3,858)
Loss on disposal of property and equipment	1,262	2,428	4,605
Net decrease in other long-term liabilities	(14,602)	(48,025)	(4,201)
Pension contributions		(12,707)	(13,667)
Pension reclassification		20,802	7,317
Net (increase) decrease in other non-current assets	872	(3,405)	1,019
Changes in operating assets and liabilities, net	(19,331)	29,960	(191,201)
Net cash flows provided by (used in) operating activities	145,243	195,687	(730)
Cash flows from investing activities:
Purchases of property and equipment	(96,258)	(94,274)	(94,805)
Net cash flows used in investing activities	(96,258)	(94,274)	(94,805)
Cash flows from financing activities:
Proceeds from credit facility	1,140,178	929,500	349,400
Payments on credit facility	(1,122,478)	(882,300)	(349,400)
Cash dividends paid	(43,887)	(46,056)
Treasury stock repurchase plan	(23,281)	(26,718)
Purchase of treasury stock related to stock-based compensation	(2,694)	(4,004)	(10,607)
Payment of new credit facility related fees	(474)	(5,701)
Proceeds from exercise of common stock options	312	1,303	1,282
Excess tax benefit from stock-based compensation	1,579	1,838	1,865
Cash dividends paid for long-term incentive awards	(85)
Cash settlement of equity award		(8,022)
Cash dividends paid to preferred shareholders	0	(3,941)	(16,026)
Inducement fee paid upon conversion of Series J preferred stock		(3,657)
Payment of Junior Seller Note			(127,250)
Acquisition of preferred membership interests			(76,175)
Net proceeds from Microsoft commercial agreement financing arrangement			57,161
Net cash flows used in financing activities	(50,830)	(47,758)	(169,750)
Cash flows from discontinued operations:
Operating cash flows		(86,384)	50,926
Investing cash flows		(11,764)	(51,452)
Financing cash flows (including cash at date of Spin-Off)		(16,029)
Net cash flows used in discontinued operations		(114,177)	(526)
Net decrease in cash and cash equivalents	(1,845)	(60,522)	(265,811)
Cash and cash equivalents at beginning of period	13,838	74,360	340,171
Cash and cash equivalents at end of period	11,993	13,838	74,360
Cash and cash equivalents of discontinued operations			(59,714)
Cash and cash equivalents at end of period	11,993	13,838	14,646
Changes in operating assets and liabilities, net:
Receivables, net	57,623	(64,652)	44,715
Merchandise inventories, net	(13,186)	62,015	(36,448)
Prepaid expenses and other current assets	4,096	(11,947)	(28,228)
Accounts payable, accrued liabilities and gift card liabilities	(67,864)	44,544	(171,240)
Changes in operating assets and liabilities, net	(19,331)	29,960	(191,201)
Interest	5,487	12,217	16,548
Income taxes (net of refunds)	(16,859)	16,107	95,584
Non-cash financing activity:
Accrued dividends for long-term incentive awards	$ 577	451
Dividends to preferred stockholders paid in shares		1,783
Issuance of common stock upon conversion of Series J preferred stock		$ 200,262
Accrued dividends on redeemable preferred stock			3,941
Acquisition of preferred membership interests for 2,737 shares of common stock of Barnes & Noble, Inc.			$ 76,175

Consolidated Statements of Ca10

Consolidated Statements of Cash Flows (Parenthetical) - shares	12 Months Ended
	Apr. 29, 2017	May 02, 2015
Acquisition of preferred membership interests, shares issued	2,737,290	2,737,290

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Apr. 29, 2017
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies Business Barnes & Noble, Inc. (Barnes & Noble or the Company), one of the nation’s largest booksellers, 3 provides customers a unique experience across its multi-channel distribution platform. As of April 29, 2017, the Company operates 633 bookstores in 50 states, maintains an eCommerce site, develops digital reading products and operates NOOK, one of the largest digital bookstores. Barnes & Noble is utilizing the strength of its retail footprint in combination with its online and digital businesses to provide an omni-channel experience for its customers, fulfilling its commitment to offer customers any book, anytime, anywhere and in any format. Barnes & Noble Retail (B&N Retail) operates 633 retail bookstores, primarily under the Barnes & Noble Booksellers ® ® 4 reading devices, co-branded ® The Company’s principal business is the sale of trade books (generally, hardcover and paperback titles), mass market paperbacks (such as mystery, romance, science fiction and other popular fiction), children’s books, eBooks and other digital content, NOOK ® 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, and makes decisions on the allocation of resources. The Company’s two operating segments are B&N Retail and NOOK. Separation of Barnes & Noble Education, Inc. On February 26, 2015, Barnes & Noble announced plans for the legal and structural separation of Barnes & Noble Education, Inc. (Barnes & Noble Education or B&N Education) (formerly known as NOOK Media Inc.) from Barnes & Noble into an independent public company (the Spin-Off). On July 14, 2015, the Barnes & Noble board of directors (the Board) approved the final distribution ratio and declared a pro rata dividend of the outstanding shares of B&N Education common stock, which resulted in the complete legal and structural separation of the two companies. The distribution was subject to the satisfaction or waiver of certain conditions as set forth in B&N Education’s Registration Statement on Form S-1, 3 Based upon sales reported in trade publications and public filings. 4 Any references to NOOK ® ® ® ® Samsung Galaxy Tab ® ® Samsung Galaxy Tab ® ® TM Plus devices, each of which includes the trademark symbol ( ® or ™, as applicable) even if a trademark symbol is not included. On August 2, 2015, Barnes & Noble completed the Spin-Off Spin-Off, Spin-Off, In connection with the separation of B&N Education, the Company and B&N Education entered into a Separation and Distribution Agreement on July 14, 2015 and several other ancillary agreements on August 2, 2015. These agreements govern the relationship between the Company and B&N Education after the separation and allocate between the Company and B&N Education various assets, liabilities, rights and obligations following the separation, including employee benefits, intellectual property, information technology, insurance and tax-related This Spin-Off non-taxable Discontinued Operations of Barnes & Noble Education, Inc. The Company has recognized the separation of B&N Education in accordance with Accounting Standards Codification (ASC) 205-20, Discontinued Operations pre-spin Spin-Off). History of Barnes & Noble Education, Inc. On September 30, 2009, Barnes & Noble acquired Barnes & Noble College Booksellers, LLC (B&N College) from Leonard and Louise Riggio. From that date until October 4, 2012, B&N College was wholly owned by Barnes & Noble Booksellers, Inc. B&N Education was initially incorporated under the name NOOK Media Inc. in July 2012 to hold Barnes & Noble’s B&N College and NOOK digital businesses. On October 4, 2012, Microsoft Corporation (Microsoft) acquired a 17.6% non-controlling On January 22, 2013, Pearson Education, Inc. (Pearson) acquired a 5% non-controlling On December 4, 2014, B&N Education re-acquired re-acquired Spin-Off, On May 1, 2015, B&N Education distributed to Barnes & Noble all of the membership interests in B&N Education’s NOOK digital business. As a result, B&N Education ceased to own any interest in the NOOK digital business, which remains a wholly owned subsidiary of Barnes & Noble. Consolidation The consolidated financial statements include the accounts of Barnes & Noble, Inc. and its wholly and majority-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, the Company is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all short-term, highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. Merchandise Inventories Merchandise inventories are stated at the lower of cost or market. Cost is determined primarily by the retail inventory method under the first-in, first-out Market is determined based on the estimated net realizable value, which is generally the selling price. Reserves for non-returnable non-returnable The Company also estimates and accrues shortage for the period between the last physical count of inventory and the balance sheet date. Shortage rates are estimated and accrued based on historical rates and can be affected by changes in merchandise mix and changes in actual shortage trends. Property and Equipment and Other Long-Lived Assets Property and equipment are carried at cost, less accumulated depreciation and amortization. For financial reporting purposes, depreciation is computed using the straight-line method over estimated useful lives. Maintenance and repairs are expensed as incurred, while major maintenance and remodeling costs are capitalized if they extend the useful life of the asset. Leasehold improvements are capitalized and amortized over the shorter of their estimated useful lives or the terms of the respective leases. Fixtures and equipment are capitalized and amortized over the shorter of their estimated useful lives or 10 years. Capitalized lease acquisition costs are being amortized over the lease terms of the underlying leases. System costs are capitalized and included in property and equipment. These costs are depreciated over their estimated useful lives from the date the systems become operational. The Company had $276,122 and $298,580 of property and equipment, net of accumulated depreciation, at April 29, 2017 and April 30, 2016, respectively, and $117,105, $134,850 and $139,204 of depreciation expense for fiscal 2017, fiscal 2016 and fiscal 2015, respectively. Capitalized software costs of $75,893 and $79,890 for fiscal 2017 and fiscal 2016, respectively, are included in property and equipment. The Company had $911 and $1,610 of amortizable intangible assets, net of amortization, at April 29, 2017 and April 30, 2016, respectively. The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and considers market participants in accordance with Accounting Standards Codification (ASC) 360-10, Accounting for the Impairment or Disposal of Long-Lived Assets 360-10). Goodwill and Unamortizable Intangible Assets The costs in excess of net assets of businesses acquired are carried as goodwill in the accompanying consolidated balance sheets. At April 29, 2017, the Company had $207,381 of goodwill (on its Retail reporting unit) and $309,294 of unamortizable intangible assets (those with an indefinite useful life), accounting for approximately 26.7% of the Company’s total assets. ASC 350-30, Goodwill and Other Intangible Assets The Company performs a two-step 350-30. The Company tests unamortizable intangible assets by comparing the fair value and the carrying value of such assets. The Company also completed its annual impairment tests for its other unamortizable intangible assets by comparing the estimated fair value to the carrying value of such assets. Impairment losses included in selling and administrative expenses related to unamortizable intangible assets totaled $0, $3,840 and $0 during fiscal 2017, fiscal 2016 and fiscal 2015, respectively. Changes in market conditions, among other factors, could have a material impact on these estimates. During fiscal 2016, the Company impaired one of its publishing contracts due to a significant drop in business with that publisher, driven by lower title offerings, product quality and the loss of a distribution partner. As a result, the Company recorded an impairment charge of $3,840 in selling and administrative expenses. The publishing contracts include the value of long-standing relationships with authors, agents and publishers established upon the Company’s acquisition of Sterling in 2003. Given Sterling’s strong history of maintaining such relationships, the Company believes they produce value indefinitely without an identifiable remaining useful life. Deferred Charges Costs incurred to obtain long-term financing are amortized over the terms of the respective debt agreements using the straight-line method, which approximates the effective interest method. Unamortized costs included in other non-current Revenue Recognition Revenue from sales of the Company’s products is recognized at the time of sale or shipment, other than those with multiple elements and Free On Board (FOB) destination point shipping terms. The Company accrues for estimated sales returns in the period in which the related revenue is recognized based on historical experience. ECommerce revenue from sales of products ordered through the Company’s websites is recognized upon estimated delivery and receipt of the shipment by its customers. Freight costs are included within the Company’s cost of sales and occupancy. Sales taxes collected from retail customers are excluded from reported revenues. All of the Company’s sales are recognized as revenue on a “net” basis, including sales in connection with any periodic promotions offered to customers. The Company does not treat any promotional offers as expenses. In accordance with ASC 605-25, Revenue Recognition, Multiple-Element Arrangements, 2009-13 2009-14, ® The Company includes post-service customer support (PCS) in the form of software updates and potential increased functionality on a when-and-if-available ® ® 2-year ® device. The average percentage of a NOOK ® 2-year ® The Company also pays certain vendors who distributed NOOK ® ® 605-45-45, Reporting Revenue Gross as a Principal versus Net as an Agent The Company rents physical textbooks. Revenue from the rental of physical textbooks is deferred and recognized over the rental period commencing at point of sale. The Company offers a buyout option to allow the purchase of a rented book at the end of the semester. The Company records the buyout purchase when the customer exercises and pays the buyout option price. In these instances, the Company would accelerate any remaining deferred rental revenue at the point of sale. NOOK acquires the rights to distribute digital content from publishers and distributes the content on www.barnesandnoble.com, NOOK ® The Barnes & Noble Member Program offers members greater discounts and other benefits for products and services, as well as exclusive offers and promotions via e-mail non-refundable 12-month Research and Development Costs for Software Products The Company follows the guidance in ASC 985-20, Cost of Software to Be Sold, Leased or Marketed, Internal-Use Software and Website Development Costs Direct costs incurred to develop software for internal use and website development costs are capitalized and amortized over an estimated useful life of three to seven years. During fiscal 2017 and fiscal 2016, the Company capitalized costs, primarily related to labor, consulting, hardware and software, of $18,450 and $31,531, respectively. Amortization of previously capitalized amounts was $23,584, $30,461 and $27,618 for fiscal 2017, fiscal 2016 and fiscal 2015, respectively. Costs related to the design or maintenance of internal-use software and website development are expensed as incurred. Advertising Costs The costs of advertising are expensed as incurred during the year pursuant to ASC 720-35, Advertising Costs The Company receives payments and credits from vendors pursuant to co-operative 605-50-25-10, Customer’s Accounting for Certain Consideration Received from a Vendor co-op Closed Store Expenses When the Company closes or relocates a store, the Company charges unrecoverable costs to expense. Such costs include the net book value of abandoned fixtures and leasehold improvements and, when a store is closed prior to the expiration of the lease, a provision for future lease obligations, net of expected sublease recoveries. Costs associated with store closings of $1,434, $744 and $1,301 during fiscal 2017, fiscal 2016 and fiscal 2015, respectively, are included in selling and administrative expenses in the accompanying consolidated statements of operations. Net Earnings (Loss) per Share In accordance with ASC 260-10-45, Share-Based Payment Arrangements and Participating Securities and the Two-Class non-forfeitable Basic earnings per common share is calculated by dividing the net income, adjusted for preferred dividends and income allocated to participating securities, by the weighted average number of common shares outstanding during the period. Diluted net income per common share reflects the dilution that would occur if any potentially dilutive instruments were exercised or converted into common shares. The dilutive effect of participating securities is calculated using the more dilutive of the treasury stock method or two-class Income Taxes The provision for income taxes includes federal, state and local income taxes currently payable and those deferred because of temporary differences between the financial statement and tax bases of assets and liabilities. The deferred tax assets and liabilities are measured using the enacted tax rates and laws that are expected to be in effect when the differences reverse. The Company regularly reviews its deferred tax assets for recoverability and establishes a valuation allowance, if determined to be necessary. The Company establishes a reserve for uncertain tax positions. If the Company considers that a tax position is more likely than not of being sustained upon audit, based solely on the technical merits of the position, it recognizes the tax benefit. The Company measures the tax benefit by determining the largest amount that is greater than 50% likely of being realized upon settlement, presuming that the tax position is examined by the appropriate taxing authority that has full knowledge of all relevant information. A reserve for an uncertain income tax position will be recognized if it has less than a 50% likelihood of being sustained. The tax positions are analyzed periodically (at least quarterly) and adjustments are made as events occur that warrant adjustments for those positions. The Company’s policy is to recognize interest and penalties related to income tax matters in income tax expense. Stock-Based Compensation The calculation of stock-based employee compensation expense involves estimates that require management’s judgment. These estimates include the fair value of each of the stock option awards granted, which is estimated on the date of grant using a Black-Scholes option pricing model. There are two significant inputs into the Black-Scholes option pricing model: expected volatility and expected term. The Company estimates expected volatility based on traded option volatility of the Company’s stock over a term equal to the expected term of the option granted. The expected term of stock option awards granted is derived from historical exercise experience under the Company’s stock option plans and represents the period of time that stock option awards granted are expected to be outstanding. The assumptions used in calculating the fair value of stock-based payment awards represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and the Company uses different assumptions, stock-based compensation expense could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate, and only recognize expense for those shares expected to vest. If the Company’s actual forfeiture rate is materially different from its estimate, the stock-based compensation expense could be significantly different from what the Company has recorded in the current period. See Note 7 to the Consolidated Financial Statements for a further discussion on stock-based compensation. Gift Cards The Company sells gift cards, which can be used in its stores, on www.barnesandnoble.com, on NOOK ® 12-month th 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 $35,524, $29,074 and $26,080 during fiscal 2017, fiscal 2016 and fiscal 2015, respectively. The Company had gift card liabilities of $351,424 and $353,103 as of April 29, 2017 and April 30, 2016, respectively. Accounts Receivable Accounts receivable, as presented on the Company’s Consolidated Balance Sheets, is net of allowances. An allowance for doubtful accounts is determined through an analysis of the aging of accounts receivable and assessments of collectability based on historic trends, the financial condition of the Company’s customers and an evaluation of economic conditions. The Company writes off uncollectible trade receivables once collection efforts have been exhausted. Costs associated with allowable customer markdowns and operational chargebacks, net of the expected recoveries, are part of the provision for allowances included in accounts receivable. These provisions result from seasonal negotiations, as well as historic deduction trends net of expected recoveries, and the evaluation of current market conditions. Reclassifications Certain prior period amounts have been reclassified for comparative purposes to conform with the fiscal 2017 presentation. Recent Accounting Pronouncements In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740) – Intra-Entity Transfers of Assets Other Than Inventory 2016-16). 2016-16 In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments 2016-15). 2016-15 In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting . In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) 2016-02) , 2016-02 right-of-use 2016-02 2016-02 2014-09. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory ( 2015-11), 2015-11, 2015-11 2015-11 first-in, first-out 2015-11 2015-11. In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs 2015-03). 2015-03 2015-03. 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit 2015-15). 2015-15 line-of-credit 2015-03. line-of-credit line-of-credit 2015-03, 2015-03 2015-03 line-of-credit In May 2014, the FASB issued ASU 2014-09. 2014-09, 2015-14, 2016-08, 2016-10, 2016-12 2016-20, 2014-09 Reporting Period The Company’s fiscal year is comprised of 52 or 53 weeks, ending on the Saturday closest to the last day of April. The reporting periods ended April 29, 2017, April 30, 2016 and May 2, 2015 each contained 52 weeks.

Discontinued Operations of Barn

Discontinued Operations of Barnes & Noble Education, Inc.	12 Months Ended
	Apr. 29, 2017
Discontinued Operations of Barnes & Noble Education, Inc.	2. Discontinued Operations of Barnes & Noble Education, Inc. The Company has recognized the separation of B&N Education in accordance with Accounting Standards Codification (ASC) 205-20, Discontinued Operations pre-spin Spin-Off). The following financial information presents the discontinued operations for fiscal 2016 and fiscal 2015: Fiscal 2016 Fiscal 2015 Sales $ 238,983 $ 1,772,389 Cost of sales and occupancy 186,697 1,325,814 Gross profit 52,286 446,575 Selling and administrative expenses 94,933 353,087 Depreciation and amortization 13,100 50,509 Operating income (loss) from discontinued operations (55,747 ) 42,979 Interest expense, net and amortization of deferred financing fees 3 210 Income (loss) before income taxes from discontinued operations (55,750 ) 42,769 Income taxes (16,604 ) 39,045 Net income (loss) from discontinued operations $ (39,146 ) $ 3,724 The following table presents the aggregate carrying amounts of the classes of assets and liabilities of discontinued operations: May 2, 2015 Carrying amounts of assets included as part of discontinued operations: Cash and cash equivalents $ 59,714 Receivables, net 38,311 Merchandise inventories, net 297,425 Prepaid expenses and other current assets 52,176 Total current assets 447,626 Property and equipment: Buildings and leasehold improvements 149,065 Fixtures and equipment 335,404 484,469 Less accumulated depreciation and amortization 376,911 Net property and equipment 107,558 Goodwill 274,070 Intangible assets, net 198,190 Other non-current 39,883 Total assets classified as discontinued operations in the consolidated balance sheet $ 1,067,327 Carrying amounts of liabilities included as part of discontinued operations: Accounts payable $ 170,490 Accrued liabilities 133,123 Total current liabilities 303,613 Long-term deferred taxes 41,924 Other long-term liabilities 34,093 Total liabilities classified as discontinued operations in the consolidated balance sheet $ 379,630

Resignation Charge

Resignation Charge	12 Months Ended
	Apr. 29, 2017
Resignation Charge	3. Resignation Charge On August 2, 2015, Michael P. Huseby resigned from the Company’s Board of Directors and as Chief Executive Officer of the Company, which was contingent upon the successful separation of B&N Education. In connection with his termination of employment, he received severance payments based on the terms of his employment agreement with the Company, effective as of January 7, 2014. Under the terms of his employment agreement, upon a resignation for “Good Reason”, Mr. Huseby was entitled to receive lump-sum Spin-Off

CEO Departure

CEO Departure	12 Months Ended
	Apr. 29, 2017
CEO Departure	4. CEO Departure On October 26, 2016, the Company entered into a release agreement (the Release Agreement) with its former Chief Executive Officer, Ronald D. Boire. Under the Release Agreement, Mr. Boire and the Company agreed to release claims against each other in connection with Mr. Boire’s termination of employment in exchange for a cash payment contemplated by his employment agreement. In connection with the execution of the Release Agreement, Mr. Boire also agreed to forfeit all equity awards that were granted to him by the Company. The cash payment in connection with the Release Agreement totaled $4,826. The Company has previously recognized $1,933 in expense relating to the equity awards granted to Mr. Boire during his employment. Taking into account the reversal of those expenses, the Company recorded a net charge related to the cash payment to Mr. Boire in connection with the Release Agreement of $2,892 within selling and administrative expenses during the second quarter of fiscal 2017.

EBook Settlement

EBook Settlement	12 Months Ended
	Apr. 29, 2017
EBook Settlement	5. EBook Settlement The Company provided credits to eligible customers resulting from the settlement reached with Apple Inc. (Apple) in an antitrust lawsuit filed by various State Attorneys General and private class plaintiffs regarding the price of digital books. The Company’s customers were entitled to $95,707 in total credits as a result of the settlement, which is funded by Apple. If a customer’s credit is not used to make a purchase within one year, the entire credit will expire. The Company estimated total activations of $60,844 through June 2017, which are recorded as a liability to customers to the extent they have not yet been activated and as a receivable from the Apple settlement fund to the extent they have not yet been reimbursed. As of April 29, 2017, the Company’s customers had activated $59,232 in credits, of which $52,687 were redeemed. Total receivables from the Apple settlement fund were $2,478 as of April 29, 2017.

Credit Facility

Credit Facility	12 Months Ended
	Apr. 29, 2017
Credit Facility	6. Credit Facility Prior to August 3, 2015, the Company was party to an amended and restated credit facility with Bank of America, N.A., as administrative agent, collateral agent and swing line lender, and other lenders, dated as of April 29, 2011 (as amended and modified through August 3, 2015, the Prior Credit Facility), consisting of up to $1,000,000 in aggregate commitments under a five-year asset-backed revolving credit facility, which was scheduled to expire on April 29, 2016. On August 3, 2015, the Company and certain of its subsidiaries entered into a credit agreement (New Credit Agreement) with Bank of America, N.A., as administrative agent, collateral agent and swing line lender, and the other lenders from time to time party thereto, under which the lenders committed to provide a five-year asset-backed revolving credit facility in an aggregate committed principal amount of up to $700,000 (Revolving Credit Facility). On September 30, 2016, the Company amended the New Credit Agreement to provide for a new “first-in, last-out” Merrill Lynch, Pierce, Fenner & Smith Incorporated, J.P. Morgan Securities LLC, Wells Fargo Bank, N.A. and SunTrust Robinson Humphrey, Inc. are the joint lead arrangers for the New Credit Facility. The New Credit Facility replaced the Prior Credit Facility. Proceeds from the New Credit Facility are used for general corporate purposes, including seasonal working capital needs. The Company and certain of its subsidiaries are permitted to borrow under the New Credit Facility. The New Credit Facility is secured by substantially all of the inventory, accounts receivable and related assets of the borrowers under the New Credit Facility (collectively, the Loan Parties), but excluding the equity interests in the Company and its subsidiaries, intellectual property, equipment and certain other property. Borrowings under the New Credit Facility are limited to a specified percentage of eligible collateral. The Company has the option to request an increase in commitments under the New Credit Facility of up to $250,000, subject to certain restrictions. The New Credit Facility allows the Company to declare and pay up to $70,000 in dividends annually to its stockholders without compliance with any availability or ratio-based limitations. Interest under the Revolving Credit Facility accrues, at the election of the Company, at a LIBOR or alternate base rate, plus, in each case, an applicable interest rate margin, which is determined by reference to the level of excess availability under the Revolving Credit Facility. Through the end of the fiscal quarter during which the closing of the Revolving Credit Facility occurred, loans under the Revolving Credit Facility bore interest at LIBOR plus 1.750% per annum, in the case of LIBOR borrowings, or at the alternate base rate plus 0.750% per annum, in the alternative, and thereafter the interest rate began to fluctuate between LIBOR plus 2.000% per annum and LIBOR plus 1.500% per annum (or between the alternate base rate plus 1.000% per annum and the alternate base rate plus 0.500% per annum), based upon the average daily availability under the Revolving Credit Facility for the immediately preceding fiscal quarter. Interest under the FILO Credit Facility accrues, at the election of the Company, at a LIBOR or alternate base rate, plus, in each case, an applicable interest rate margin, which is also determined by reference to the level of excess availability under the Revolving Credit Facility. Loans under the FILO Credit Facility bear interest at 1.000% per annum more than loans under the Revolving Credit Facility. The New Credit Agreement contains customary negative covenants, which limit the Company’s ability to incur additional indebtedness, create liens, make investments, make restricted payments or specified payments and merge or acquire assets, among other things. In addition, if excess availability under the New Credit Facility were to fall below certain specified levels, certain additional covenants (including fixed charge coverage ratio requirements) would be triggered, and the lenders would assume dominion and control over the Loan Parties’ cash. The New Credit Agreement contains customary events of default, including payment defaults, material breaches of representations and warranties, covenant defaults, default on other material indebtedness, customary ERISA events of default, bankruptcy and insolvency, material judgments, invalidity of liens on collateral, change of control or cessation of business. The New Credit Agreement also contains customary affirmative covenants and representations and warranties. The Company wrote off $460 of deferred financing fees related to the Prior Credit Facility during fiscal 2016 and the remaining unamortized deferred financing fees of $3,542 were deferred and are being amortized over the five-year term of the New Credit Facility. The Company also incurred $5,701 of fees to secure the New Credit Facility, which are being amortized over the five-year term accordingly. During fiscal 2017, the Company incurred $474 of fees to secure the FILO Credit Facility, which are being amortized over the same term as the New Credit Facility. The Company had $64,900 and $47,200 of outstanding debt under the New Credit Facility as of April 29, 2017 and April 30, 2016, respectively. The Company had $38,833 and $47,895 of outstanding letters of credit under its New Credit Facility as of April 29, 2017 and April 30, 2016, respectively. The following table presents selected information related to the Company’s credit facilities: Fiscal 2017 Fiscal 2016 Fiscal 2015 Credit facility at period end $ 64,900 47,200 — Average balance outstanding during the period $ 96,297 66,948 18,227 Maximum borrowings outstanding during the period $ 285,278 293,200 202,800 Weighted average interest rate during the period (a) 5.77 % 8.21 % 38.18 % Interest rate at end of period 3.73 % 2.69 % 0.00 % (a) Includes commitment fees. Fees expensed with respect to the unused portion of the credit facilities were $2,235, $2,781 and $4,658 during fiscal 2017, fiscal 2016 and fiscal 2015, respectively. The Company has no agreements to maintain compensating balances.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Apr. 29, 2017
Stock-Based Compensation	7. Stock-Based Compensation The Company maintains two active share-based incentive plans: the 2009 Incentive Plan and the Amended and Restated 2009 Incentive Plan. Prior to June 2, 2009, the Company issued restricted stock and stock options under the 1996 and 2004 Incentive Plans. On June 2, 2009, the Company’s shareholders approved the 2009 Incentive Plan. Under the 2009 Incentive Plan, the Company has issued restricted stock units, restricted stock and stock options. On September 11, 2012, the Company’s shareholders approved the Amended and Restated 2009 Incentive Plan. Under the Amended and Restated 2009 Incentive Plan, the Company has issued performance-based stock units, restricted stock units, restricted stock and stock options. At April 29, 2017, there were approximately 7,261,401 shares of common stock available for future grants under the Amended and Restated 2009 Incentive Plan. A restricted stock award is an award of common stock that is subject to certain restrictions during a specified period. Restricted stock awards are independent of option grants and are generally subject to forfeiture if employment terminates prior to the release of the restrictions. The grantee cannot transfer the shares before the restricted shares vest. Shares of unvested restricted stock have the same voting rights as common stock, are entitled to receive dividends and other distributions thereon and are considered to be currently issued and outstanding. The Company’s restricted stock awards vest over a period of one to four years. The Company expenses the cost of the restricted stock awards, which is determined to be the fair market value of the shares at the date of grant, straight-line over the period during which the restrictions lapse. For these purposes, the fair market value of the restricted stock is determined based on the closing price of the Company’s common stock on the grant date. A restricted stock unit is a grant valued in terms of the Company’s common stock, but no stock is issued at the time of grant. The restricted stock units may be redeemed for one share of common stock each once vested. Restricted stock units are generally subject to forfeiture if employment terminates prior to the release of the restrictions. The grantee cannot transfer the units except in very limited circumstances and with the consent of the compensation committee. Shares of unvested restricted stock units have no voting rights but are entitled to receive dividends and other distributions thereon. Cash dividends to restricted stock units granted on or after July 15, 2015 are not distributed until the restricted stock units vest. The Company’s restricted stock units vest over a period of one to four years. The Company expenses the cost of the restricted stock units, which is determined to be the fair market value of the shares at the date of grant, straight-line over the period during which the restrictions lapse. For these purposes, the fair market value of the restricted stock unit is determined based on the closing price of the Company’s common stock on the grant date. A performance-based stock unit is a grant valued in terms of the Company’s common stock, but no stock is issued at the time of grant. Each performance-based stock unit may be redeemed for one share of common stock once vested. In general, upon the achievement of a minimum threshold, 50% to 150% of these awards vest at the end of a three year performance period from the date of grant based upon achievement of the performance goal specified in the performance-based stock unit agreement. Performance-based stock units are generally subject to forfeiture if employment terminates prior to the settlement of the award. The grantee cannot transfer the units except in very limited circumstances and with the consent of the compensation committee. Shares of unvested performance-based stock units have no voting rights but are entitled to receive dividends and other distributions thereon. Cash dividends to performance-based stock units are not distributed until the award is settled. The Company expenses the cost of the performance-based stock units, which is determined to be the fair market value of the shares at the date of grant, ratably over the requisite service period, based on the probability of achieving the performance goal, with changes in expectations recognized as an adjustment to earnings in the period of the change. If the performance goal is not met, no compensation cost is recognized and any previously recognized compensation cost is reversed. The Company uses the Black-Scholes option-pricing model to value the Company’s stock options for each stock option award. Using this option-pricing model, the fair value of each stock option award is estimated on the date of grant. The fair value of the Company’s stock option awards, which are generally subject to pro-rata pro-rata The Company recognizes stock-based compensation costs, net of estimated forfeitures, for only those shares expected to vest on a straight-line basis over the requisite service period of the award. The Company estimates the forfeiture rates based on its historical experience. No stock options were granted during fiscal 2017, fiscal 2016 or fiscal 2015. In September 2003, Leonard Riggio, the Company’s Executive Chairman, exercised 1,318,750 stock options by tendering in payment of the exercise price of the stock options 606,277 shares that he held in the Company’s stock. Mr. Riggio elected to defer receipt of the balance of the shares (712,473) due from the exercise pursuant to the Company’s Executive Deferred Compensation Plan (Plan). In accordance therewith, the Company established a rabbi trust (Rabbi Trust) under the Plan for the benefit of Mr. Riggio, which holds 712,473 shares of the Company’s common stock. The shares held by the Rabbi Trust were treated as treasury stock. Due to the deferred compensation arrangement, these shares were included in the denominator of the earnings per share calculation in accordance with ASC 260, Earnings per share On March 15, 2017, the Board of Directors of the Company approved the termination of the Plan and the Rabbi Trust. As part of the termination of the Plan, all amounts deferred under the Plan and held in the Rabbi Trust were distributed in March 2017 to Mr. Riggio, who was the sole participant in the Plan. Stock-Based Compensation Activity The following table presents a summary of the Company’s stock option activity: Number of Shares Weighted Weighted Aggregate Balance, May 3, 2014 1,039 $ 20.14 4.53 years $ 725 Granted — 0.00 Exercised (83 ) 15.47 Forfeited (501 ) 24.12 Balance, May 2, 2015 455 $ 16.62 6.27 years $ 3,114 Granted — 0.00 (a) Exercised (111 ) 11.71 (a) Forfeited (239 ) 10.89 (a) Adjustment due to the Spin-Off 219 Balance, April 30, 2016 324 $ 11.29 5.09 years $ 516 Granted — 0.00 Exercised (31 ) 9.91 Forfeited (38 ) 21.14 Balance, April 29, 2017 255 $ 9.99 4.62 years $ 11 Vested and expected to vest in the future at April 29, 2017 255 $ 9.99 4.62 years $ 11 Exercisable at April 29, 2017 255 $ 9.99 4.62 years $ 11 Available for grant at April 29, 2017 7,261 (a) Weighted average exercise price is calculated using exercise price prior to the Spin-Off Spin-Off. The aggregate intrinsic value in the table above represents the total pre-tax in-the-money As of April 29, 2017, there was no unrecognized compensation expense related to unvested stock options granted under the Company’s share-based compensation plans. The following table presents a summary of the Company’s restricted stock activity: Number of Shares Weighted Balance, May 3, 2014 99 $ 14.09 Granted 43 22.24 Vested (96 ) 14.10 Forfeited (3 ) 13.46 Balance, May 2, 2015 43 $ 22.24 Granted 64 13.04 Vested (43 ) 22.24 Forfeited — 0.00 Balance, April 30, 2016 64 $ 13.04 Granted 77 10.95 Vested (64 ) 13.04 Forfeited — 0.00 Balance, April 29, 2017 77 $ 10.95 Total fair value of shares of restricted stock that vested during fiscal 2017, fiscal 2016 and fiscal 2015 was $680, $637 and $2,188, respectively. As of April 29, 2017, there was $280 of unrecognized stock-based compensation expense related to non-vested The following table presents a summary of the Company’s restricted stock unit activity: Number of Shares Weighted Balance, May 3, 2014 3,127 $ 15.15 Granted 291 19.40 Vested (1,054 ) 15.19 Forfeited (309 ) 15.94 Balance, May 2, 2015 2,055 $ 15.62 Granted 692 18.82 (a) Vested (1,312 ) 10.68 (a) Forfeited (1,054 ) 10.74 (a) Adjustment due to the Spin-Off 1,057 Balance, April 30, 2016 1,438 $ 13.76 Granted 547 12.42 Vested (609 ) 11.75 Forfeited (826 ) 14.22 Balance, April 29, 2017 550 $ 13.96 (a) Weighted average grant date fair value is calculated using the grant price prior to the Spin-Off Spin-Off. Total fair value of shares of restricted stock units that vested during fiscal 2017, fiscal 2016 and fiscal 2015 were $6,612, $18,047 and $23,578, respectively. As of April 29, 2017, there was $5,084 of unrecognized stock-based compensation expense related to non-vested The following table presents a summary of the Company’s performance-based stock unit activity: Number of Shares Weighted Balance, May 3, 2014 — $ 0.00 Granted — 0.00 Vested — 0.00 Forfeited — 0.00 Balance, May 2, 2015 — $ 0.00 Granted 110 28.08 (a) Vested — 0.00 (a) Forfeited (17 ) 18.46 (a) Adjustment due to the Spin- Off of B&N Education 58 Balance, April 30, 2016 151 $ 18.41 Granted 507 12.48 Vested — 0.00 Forfeited (238 ) 13.55 Balance, April 29, 2017 420 $ 14.00 (a) Weighted average grant date fair value is calculated using the grant price prior to the Spin-Off Spin-Off. There were no vesting of performance-based stock units during fiscal 2017, fiscal 2016 and fiscal 2015. As of April 29, 2017, there was $2,940 of unrecognized stock-based compensation expense related to non-vested For fiscal 2017, fiscal 2016 and fiscal 2015, stock-based compensation expense of $6,299, $14,201 and $16,875, respectively, is included in selling and administrative expenses.

Receivables, Net

Receivables, Net	12 Months Ended
	Apr. 29, 2017
Receivables, Net	8. Receivables, Net Receivables represent customer, private and public institutional and government billings, credit/debit card, advertising, landlord and other receivables due within one year as follows: April 29, 2017 April 30, 2016 Trade accounts $ 16,189 $ 21,000 Credit/debit card receivables 25,136 28,232 eBook settlement receivable (see Note 5) 2,478 53,809 Other receivables 23,491 21,876 Total receivables, net $ 67,294 $ 124,917

Other Long-Term Liabilities

Other Long-Term Liabilities	12 Months Ended
	Apr. 29, 2017
Other Long-Term Liabilities	9. Other Long-Term Liabilities Other long-term liabilities consist primarily of deferred rent, tax liabilities and reserves, long-term insurance liabilities and asset retirement obligations. The Company provides for minimum rent expense over the lease terms (including the build-out April 29, 2017 April 30, 2016 Deferred rent $ 59,142 $ 70,006 Tax liabilities and reserves 8,711 13,758 Insurance liabilities 14,225 15,219 Asset retirement obligations 11,482 11,268 Other 5,751 3,933 Total other long-term liabilities $ 99,311 $ 114,184

Fair Values of Financial Instru

Fair Values of Financial Instruments	12 Months Ended
	Apr. 29, 2017
Fair Values of Financial Instruments	10. Fair Values of Financial Instruments In accordance with ASC 820, Fair Value Measurements and Disclosures Level 1 – Observable inputs that reflect quoted prices in active markets Level 2 – Inputs other than quoted prices in active markets that are either directly or indirectly observable Level 3 – Unobservable inputs in which little or no market data exists, therefore requiring the Company to develop its own assumptions The Company’s financial instruments include cash, receivables, gift cards, accrued liabilities, accounts payable and its credit facility. The fair values of cash, receivables, gift cards accrued liabilities and accounts payable approximate carrying values because of the short-term nature of these instruments. The Company believes that its credit facility approximates fair value since interest rates are adjusted to reflect current rates. During fiscal 2016, the Company impaired one of its publishing contracts due to a significant drop in business with that publisher, driven by lower title offerings, product quality and the loss of a distribution partner. As a result, the Company recorded an impairment charge of $3,840 in selling and administrative expenses. In determining whether the carrying value of unamortizable intangible assets is less than its estimated fair value, a discounted cash flow approach to value was used, which was based on Level 3 inputs as defined by ASC 820.

Net Earnings (Loss) per Share

Net Earnings (Loss) per Share	12 Months Ended
	Apr. 29, 2017
Net Earnings (Loss) per Share	11. Net Earnings (Loss) per Share In accordance with ASC 260-10-45, Share-Based Payment Arrangements and Participating Securities and the Two-Class non-forfeitable Basic earnings per common share are calculated by dividing the net income, adjusted for preferred dividends and income allocated to participating securities, by the weighted average number of common shares outstanding during the period. Diluted net income per common share reflects the dilution that would occur if any potentially dilutive instruments were exercised or converted into common shares. The dilutive effect of participating securities is calculated using the more dilutive of the treasury stock method or two-class During periods of net loss, no effect is given to the participating securities because they do not share in the losses of the Company. Due to the net loss during fiscal 2016, participating securities in the amount of 2,163,190 were excluded from the calculation of loss per share using the two-class non-participating two-class The following is a reconciliation of the Company’s basic and diluted income (loss) per share calculation: Fiscal 2017 Fiscal 2016 Fiscal 2015 Numerator for basic income (loss) per share: Net income from continuing operations $ 22,023 14,700 32,872 Inducement fee paid upon conversion of Series J preferred stock — (3,657 ) — Preferred stock dividends — — (15,767 ) Preferred stock dividends paid in shares — (1,783 ) — Accretion of dividends on preferred stock — (4,204 ) (7,339 ) Less allocation of dividends to participating securities (576 ) (1,219 ) — Less allocation of undistributed earnings to participating securities — — (535 ) Net income from continuing operations available to common shareholders 21,447 3,837 9,231 Net income (loss) from discontinued operations available to common shareholders — (39,146 ) 3,724 Less allocation of undistributed earnings to participating securities — — (204 ) Net income (loss) from discontinued operations available to common shareholders — (39,146 ) 3,520 Net income (loss) available to common shareholders $ 21,447 (35,309 ) 12,751 Fiscal 2017 Fiscal 2016 Fiscal 2015 Numerator for diluted income (loss) per share: Net income from continuing operations available to common shareholders $ 21,447 3,837 9,231 Preferred stock dividends (a) — — — Accretion of dividends on preferred stock (a) — — — Allocation of undistributed earnings to participating securities — — 535 Less diluted allocation of undistributed earnings to participating securities — — (534 ) Net income from continuing operations available to common shareholders 21,447 3,837 9,232 Net income (loss) from discontinued operations available to common shareholders — (39,146 ) 3,520 Allocation of undistributed earnings to participating securities — — 204 Less diluted allocation of undistributed earnings to participating securities — — (204 ) Net income (loss) from discontinued operations available to common shareholders — (39,146 ) 3,520 Net income (loss) available to common shareholders $ 21,447 (35,309 ) 12,752 Denominator for basic income (loss) per share: Basic weighted average common shares 72,188 72,410 60,842 Denominator for diluted income (loss) per share: Basic weighted average shares 72,188 72,410 60,842 Preferred shares (a) — — — Average dilutive options 63 118 86 Average dilutive non-participating 77 14 — Diluted weighted average common shares 72,328 72,542 60,928 Basic income (loss) per common share: Income from continuing operations $ 0.30 0.05 0.15 Income (loss) from discontinued operations — (0.54 ) 0.06 Basic income (loss) per common share 0.30 (0.49 ) 0.21 Diluted income (loss) per common share: Income from continuing operations $ 0.30 0.05 0.15 Income (loss) from discontinued operations — (0.54 ) 0.06 Diluted income (loss) per common share 0.30 (0.49 ) 0.21 (a) Although the Company was in a net income position during fiscal 2016 and fiscal 2015, the dilutive effect of the Company’s convertible preferred shares was excluded from the calculation of income per share using the two-class

Pension and Other Postretiremen

Pension and Other Postretirement Benefit Plans	12 Months Ended
	Apr. 29, 2017
Pension and Other Postretirement Benefit Plans	12. Pension and Other Postretirement Benefit Plans As of December 31, 1999, substantially all employees of the Company were covered under a non-contributory On June 18, 2014, the Company’s Board of Directors approved a resolution to terminate the Pension Plan. The Pension Plan termination was effective November 1, 2014 and the accrued benefit for active participants was vested as of such date. As a result of the Pension Plan termination, pension liability and other comprehensive loss increased by $15,747, before tax, during the 13 weeks ended August 2, 2014. The pension liability was settled in either a lump sum payment or a purchased annuity. A special lump sum opportunity was offered to the terminated vested participants in the Pension Plan during the 13 weeks ended November 1, 2014, which triggered settlement accounting in the period ended January 31, 2015. The settlement represented 735 participants who elected to receive a lump sum of their benefit, totaling $15,190. The distributions primarily took place in December 2014 and resulted in a settlement charge of $7,317, which was reclassified from other comprehensive income to selling and administrative expenses during fiscal 2015. In addition, the Pension Plan received a favorable determination letter, dated October 15, 2015, from the IRS. This determination letter rules that the termination of the Pension Plan, as amended, does not affect its tax-qualified The net impact of the Pension Plan termination, special lump-sum In fiscal 2016, there was a final Pension Plan termination lump-sum lump-sum lump-sum Pension expense was $276, $25,330 and $10,434 for fiscal 2017, fiscal 2016 and fiscal 2015, respectively. For fiscal 2016, regular annual expense was $4,433, with pension settlement charge of $20,897 from the plan liquidation, for a total pension expense for fiscal 2016 of $25,330. The Company maintains a defined contribution plan (the Savings Plan) for the benefit of substantially all employees. Total Company contributions charged to employee benefit expenses for the Savings Plan were $11,815, $12,251 and $12,363 during fiscal 2017, fiscal 2016 and fiscal 2015, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Apr. 29, 2017
Income Taxes	13. Income Taxes Income before income taxes for fiscal 2017, fiscal 2016 and fiscal 2015 are as follows: Fiscal 2017 Fiscal 2016 Fiscal 2015 Domestic operations $ 47,127 6,827 68,535 Foreign operations (328 ) (941 ) 3,981 Total income before taxes $ 46,799 5,886 72,516 Income tax provisions (benefits) for fiscal 2017, fiscal 2016 and fiscal 2015 are as follows: Fiscal 2017 Fiscal 2016 Fiscal 2015 Current: Federal $ 3,722 (47,053 ) 39,514 State (7,480 ) 3,908 2,674 Foreign — (273 ) 1,314 Total current (3,758 ) (43,418 ) 43,502 Deferred: Federal 25,724 21,570 6,099 State 2,810 13,018 (10,001 ) Foreign — 16 44 Total deferred 28,534 34,604 (3,858 ) Total $ 24,776 (8,814 ) 39,644 Reconciliation between the effective income tax rate and the federal statutory income tax rate is as follows: Fiscal 2017 Fiscal 2016 Fiscal 2015 Federal statutory income tax rate 35.0 % 35.0 % 35.0 % State income taxes, net of federal income tax benefit 10.0 8.3 10.8 Change to unrecognized tax benefits (5.9 ) (111.3 ) 0.2 Excess executive compensation 0.3 8.0 3.7 Meals and entertainment disallowance 0.5 5.1 1.1 Tax credits — (76.3 ) (3.9 ) Joint venture net loss allocation — — 33.1 Change in valuation allowance (1.2 ) 108.6 (19.8 ) Changes in deferred taxes and payables 7.0 (134.8 ) (5.4 ) Amounts not deductible for tax 1.9 — — State law changes 3.1 4.7 — Other, net 2.2 3.0 (0.1 ) Effective income tax rate 52.9 % (149.7 )% 54.7 % The Company recorded an income tax provision of $24,776 in fiscal 2017 compared with an income tax benefit of $8,814 and income tax provision of $39,644 in fiscal 2016 and fiscal 2015, respectively. The Company’s effective tax rate was 52.9%, (149.7)% and 54.7% in fiscal 2017, fiscal 2016 and fiscal 2015, respectively. The primary drivers of the effective tax rate in fiscal 2017 include changes in uncertain tax positions and changes in deferred taxes and payables. The Company continues to maintain a valuation allowance against certain state items. In fiscal 2016, the effective rate reconciliation percentages are impacted by the Company’s lower pre-tax The joint venture net loss allocation identified in the table above refers to our obligation under the joint venture with Microsoft and Pearson that was terminated in fiscal 2015 to allocate items of loss and expense to Microsoft for income tax purposes. In fiscal 2015, this commitment resulted in an additional allocation for tax purposes of $105,542 of joint venture losses to Microsoft. The Company accounts for income taxes using the asset and liability method. Deferred taxes are recorded based on differences between the financial statement basis and tax basis of assets and liabilities and available tax loss and credit carryforwards. At April 29, 2017 and April 30, 2016, the significant components of the Company’s deferred taxes consisted of the following: April 29, 2017 April 30, 2016 Deferred tax assets: Accrued liabilities $ 110,029 $ 124,475 Inventory — 3,844 Insurance liability 7,973 8,392 Loss and credit carryovers 31,221 31,100 Lease transactions 7,131 13,813 Pension and post-retirement healthcare 581 670 Stock-based compensation 3,182 1,918 Other 1,379 503 Gross deferred tax assets 161,496 184,715 Valuation allowance (7,644 ) (7,903 ) Net deferred tax assets 153,852 176,812 Deferred tax liabilities: Prepaid expenses (4,670 ) (5,678 ) Goodwill and intangible asset amortization (140,270 ) (133,267 ) Inventory (2,608 ) — Investment in Barnes & Noble.com (78,756 ) (78,650 ) Depreciation (13,680 ) (13,234 ) Gross deferred tax liabilities (239,984 ) (230,829 ) Net deferred tax liabilities $ (86,132 ) $ (54,017 ) In assessing the realizability of the deferred tax assets, management considered whether it is more likely than not that some or all of the deferred tax assets would be realized. In evaluating the Company’s ability to utilize its deferred tax assets, it considered all available evidence, both positive and negative, in determining future taxable income on a jurisdiction by jurisdiction basis. The Company has recorded a valuation allowance of $7,644 and $7,903 at April 29, 2017 and April 30, 2016, respectively. The $259 decrease in the valuation allowance during fiscal 2017 is due principally to the reclassification between uncertain tax positions and valuation allowance. At April 29, 2017, the Company had federal net operating loss carryforwards (NOLs) of approximately $53,222 and state net operating loss carryforwards of $88,217 that are available to offset taxable income in its respective taxing jurisdictions. The federal net operating losses begin to expire in 2019 through 2024. The utilization of federal net operating loss carryforward is limited to approximately $6,653 on an annual basis. NOLs not used during a particular period may be carried forward to future years, though not beyond the expiration years. Additionally, the Company had approximately $87,876 of state NOLs that have no annual limitation and expire beginning in 2030. The Company had state tax credits totaling $6,386, which have an indefinite life. The Company has $4,219 and $3,943 of federal and state net operating losses, respectively, that are primarily windfall excess tax benefits related to stock-based compensation expense, the benefit of which, if realized, will be an increase to additional paid-in As of April 29, 2017, the Company had $9,419 of unrecognized tax benefits, all of which, if recognized, would affect the Company’s effective tax rate. A reconciliation of the beginning and ending amount of unrecognized tax benefits for fiscal 2017, fiscal 2016 and fiscal 2015 is as follows: Balance at May 3, 2014 $ 19,155 Additions for tax positions of the current period 731 Additions for tax positions of prior periods — Reductions due to settlements — Reductions for tax positions of prior periods (1,504 ) Balance at May 2, 2015 $ 18,382 Additions for tax positions of the current period 238 Additions for tax positions of prior periods 7,433 Reductions due to settlements (5,980 ) Reductions for tax positions of prior periods (5,501 ) Balance at April 30, 2016 $ 14,572 Additions for tax positions of the current period 337 Additions for tax positions of prior periods 1,644 Reductions due to settlements — Reductions for tax positions of prior periods (7,134 ) Balance at April 29, 2017 $ 9,419 The Company’s policy is to recognize interest and penalties related to income tax matters in income tax expense. The Company recorded net interest and penalties (benefit) expense of approximately $(2,860), $(7,774) and $1,394 during fiscal 2017, fiscal 2016 and fiscal 2015, respectively. As of April 29, 2017 and April 30, 2016, the Company had net accrued interest and penalties of $1,561 and $4,226, respectively. The amount of unrecognized tax benefits decreased primarily due to the expiration of various state statutes. Further, we believe that it is reasonably possible that the total amount of unrecognized tax benefits at April 29, 2017 could decrease by approximately $3,740 within the next 12 months as a result of settlement of certain tax audits or lapses of statutes of limitations, which could impact the effective tax rate. During fiscal 2017, the Company finalized the liquidation of its foreign subsidiary operations. The Company no longer has unremitted foreign earnings as of the balance sheet date. The Company is subject to U.S. federal income tax as well as income tax in jurisdictions of each state having an income tax. The tax years that remain subject to examination are primarily from fiscal 2014 and forward. Some earlier years remain open for a small minority of states.

Intangible Assets and Goodwill

Intangible Assets and Goodwill	12 Months Ended
	Apr. 29, 2017
Intangible Assets and Goodwill	14. Intangible Assets and Goodwill Amortizable intangible assets Useful As of April 29, 2017 Gross Carrying Accumulated Total Technology 5-10 $ 10,710 $ (9,997 ) $ 713 Distribution contracts 10 8,325 (8,201 ) 124 Other 3-10 6,458 (6,384 ) 74 $ 25,493 $ (24,582 ) $ 911 Unamortizable intangible assets Trade name $ 293,400 Publishing contracts 15,894 $ 309,294 Total amortizable and unamortizable intangible assets as of April 29, 2017 $ 310,205 Amortizable intangible assets Useful As of April 30, 2016 Gross Carrying Accumulated Total Technology 5-10 $ 10,710 $ (9,589 ) $ 1,121 Distribution contracts 10 8,325 (7,905 ) 420 Other 3-10 6,375 (6,306 ) 69 $ 25,410 $ (23,800 ) $ 1,610 Unamortizable intangible assets Trade name Publishing Total Balance at May 2, 2015 $ 293,400 $ 19,734 $ 313,134 Impairment — (3,840 ) (3,840 ) Balance at April 30, 2016 $ 293,400 $ 15,894 $ 309,294 Total amortizable and unamortizable intangible assets as of April 30, 2016 $ 310,904 All amortizable intangible assets are being amortized over their useful life on a straight-line basis. Aggregate Amortization Expense For the 52 weeks ended April 29, 2017 $ 782 For the 52 weeks ended April 30, 2016 $ 1,012 For the 52 weeks ended May 2, 2015 $ 4,461 Estimated Amortization Expense (12 months ending on or about April 30) 2018 $ 587 2019 $ 324 The Company tests unamortizable intangible assets by comparing the fair value and the carrying value of such assets. Impairment losses included in selling and administrative expenses related to unamortizable intangible assets totaled $0, $3,840 and $0 during fiscal 2017, fiscal 2016 and fiscal 2015, respectively. Changes in market conditions, among other factors, could have a material impact on these estimates. During fiscal 2016, the Company impaired one of its publishing contracts due to a significant drop in business with that publisher, driven by lower title offerings, product quality and the loss of a distribution partner. As a result, the Company recorded an impairment charge of $3,840 in selling and administrative expenses during the 13 weeks ended January 30, 2016. The changes in the carrying amount of goodwill by segment for fiscal 2017 and fiscal 2016 are as follows: B&N Retail NOOK Total Balance as of May 2, 2015 $ 215,197 — $ 215,197 Benefit of excess tax amortization (a) (3,921 ) — (3,921 ) Balance as of April 30, 2016 $ 211,276 — $ 211,276 Benefit of excess tax amortization (a) (3,895 ) — (3,895 ) Balance as of April 29, 2017 $ 207,381 — $ 207,381 (a) The tax basis of goodwill arising from an acquisition during the 52 weeks ended January 29, 2005 exceeded the related basis for financial reporting purposes by approximately $96,576. In accordance with ASC 740-10-30, Accounting for Income Taxes,

Microsoft Investment

Microsoft Investment	12 Months Ended
	Apr. 29, 2017
Microsoft Investment	15. Microsoft Investment On April 27, 2012, Barnes & Noble entered into an investment agreement, pursuant to which Barnes & Noble transferred to the LLC its digital device, digital content and college bookstore businesses, and Morrison Investment Holdings, Inc. (Morrison) purchased from the LLC 300,000 convertible preferred membership interests in the LLC (Series A Preferred) for an aggregate purchase price of $300,000. Concurrently with its entry into this agreement, Barnes & Noble also entered into a commercial agreement with Microsoft, pursuant to which, among other things, the LLC would develop and distribute a Windows 8 application for eReading and digital content purchases, and an intellectual property license and settlement agreement with Microsoft and Microsoft Licensing GP. The parties closed Morrison’s investment in the LLC and the commercial agreement became effective on October 4, 2012. On December 3, 2014, Morrison, Microsoft, Barnes & Noble and Barnes & Noble Education entered into agreements, pursuant to which Morrison’s interest in the LLC was purchased by Barnes & Noble Education and the Microsoft commercial agreement was terminated effective as of such date. Pursuant to the Purchase Agreement (the Purchase Agreement) among Barnes & Noble, Barnes & Noble Education, Morrison and Microsoft, Barnes & Noble Education purchased from Morrison, and Morrison sold, all of its $300,000 convertible Series A preferred limited liability company interest in the LLC in exchange for an aggregate purchase price of $124,850 consisting of (i) $62,425 in cash and (ii) 2,737,290 shares of common stock, par value $0.001 per share, of Barnes & Noble. The Purchase Agreement closed on December 4, 2014. The Company accounted for this transaction in accordance with ASC 810-10, Non-Controlling 810-10) one-year one-year

Pearson Investment

Pearson Investment	12 Months Ended
	Apr. 29, 2017
Pearson Investment	16. Pearson Investment On December 21, 2012, the LLC entered into an agreement with a subsidiary of Pearson plc (Pearson) to make a strategic investment in the LLC. That transaction closed on January 22, 2013, and Pearson invested approximately $89,500 of cash in the LLC in exchange for preferred membership interests representing a 5% equity stake in the LLC. Following the closing of the transaction, Barnes & Noble owned approximately 78.2% of the LLC and Microsoft owned approximately 16.8%. The preferred membership interests had a liquidation preference equal to the original investment. In addition, the LLC granted warrants to Pearson to purchase up to an additional 5% of the LLC under certain conditions. Upon the completion of the acquisition of Pearson’s interest in the LLC, as stated below, the temporary equity was converted to permanent equity. On December 22, 2014, Barnes & Noble entered into a Purchase Agreement (the Pearson Purchase Agreement) among Barnes & Noble, Barnes & Noble Education, NOOK Media Member Two LLC, a Delaware limited liability company (NOOK Member Two), Pearson Education, Inc. (Pearson Education) and Pearson Inc., pursuant to which Barnes & Noble Education and NOOK Member Two purchased from Pearson Education all of its convertible Series B preferred limited liability company interest in the LLC and all of its warrants to purchase additional Series B preferred limited liability company interests, in exchange for an aggregate purchase price equal to (i) $13,750 in cash and (ii) 602,927 shares of common stock, par value $0.001 per share, of Barnes & Noble. The transactions under the Pearson Purchase Agreement closed on December 22, 2014. The Company accounted for this transaction in accordance with ASC 810-10

Series J Preferred Stock

Series J Preferred Stock	12 Months Ended
	Apr. 29, 2017
Series J Preferred Stock	17. Series J Preferred Stock On August 18, 2011, the Company entered into an investment agreement between the Company and Liberty GIC, Inc. (Liberty), pursuant to which the Company issued and sold to Liberty, and Liberty purchased, 204,000 shares of the Company’s Series J Preferred Stock, par value $0.001 per share (Preferred Stock), for an aggregate purchase price of $204,000 in a private placement exempt from the registration requirements of the 1933 Act. The shares of Preferred Stock were convertible, at the option of the holders, into shares of Common Stock representing 16.6% of the Common Stock outstanding as of August 29, 2011 (after giving pro forma effect to the issuance of the Preferred Stock) based on the initial conversion rate. The initial conversion rate reflected an initial conversion price of $17.00 and was subject to adjustment in certain circumstances. The initial dividend rate for the Preferred Stock was equal to 7.75% per annum of the initial liquidation preference of the Preferred Stock paid quarterly and subject to adjustment in certain circumstances. On April 8, 2014, Liberty sold the majority of its shares to qualified institutional buyers in reliance on Rule 144A under the Securities Act and had retained an approximate 10% stake of its initial investment. As a result, Liberty no longer had the right to elect two preferred stock directors to the Company’s Board. Additionally, the consent rights and pre-emptive On June 5, 2015, the Company entered into conversion agreements with five beneficial owners (Series J Holders) of its Preferred Stock, pursuant to which each of the Series J Holders had agreed to convert (Conversion) shares of Preferred Stock it beneficially owned into shares of the Company’s common stock, par value $0.001 per share (Company Common Stock), and additionally received a cash payment from the Company in connection with the Conversion. On July 9, 2015, the Company completed the Conversion. Pursuant to the terms of the Conversion Agreements, the Series J Holders converted an aggregate of 103,995 shares of Preferred Stock into 6,117,342 shares of Company Common Stock, and made an aggregate cash payment to the Series J Holders of $3,657 plus cash in lieu of fractional shares in connection with the Conversion. The number of shares of Company Common Stock issued was determined based on a conversion ratio of 58.8235 shares of Company Common Stock per share of Preferred Stock converted, which was the conversion rate in the Certificate of the Designations with respect to the Preferred Stock, dated as of August 18, 2011. On July 10, 2015, the Company gave notice of its exercise of the right to force conversion of all outstanding shares of its Senior Convertible Redeemable Series J Preferred Stock into Company Common Stock pursuant to Section 9 of the Certificate of Designations, Preferences and Relative Participating, Optional and Other Special Rights and Qualifications, Limitations and Restrictions of Series J Preferred Stock, dated as of August 18, 2011 (the Forced Conversion). The effective date of the Forced Conversion was July 24, 2015. On the date of the Forced Conversion, each share of Series J Preferred Stock was automatically converted into 59.8727 shares of Company Common Stock, which included shares of Company Common Stock reflecting accrued and unpaid dividends on Series J Preferred Stock. Each holder of Series J Preferred Stock received whole shares of Company Common Stock and a cash amount in lieu of fractional shares of Company Common Stock. As a result of the transactions described above, all shares of Series J Preferred Stock were retired by the Company and are no longer outstanding.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Apr. 29, 2017
Shareholders' Equity	18. Shareholders’ Equity On October 20, 2015, the Company’s Board of Directors authorized a stock repurchase program (prior repurchase plan) of up to $50,000 of its common shares. During fiscal 2016, the Company repurchased 2,763,142 shares at a cost of $26,718 under this plan. During fiscal 2017, the Company repurchased 2,019,798 shares at a cost of $23,281 under this plan. On March 15, 2017, subsequent to completing the prior repurchase plan, the Company’s Board of Directors authorized a new stock repurchase program of up to $50,000 of its common shares. Stock repurchases under this program may be made through open market and privately negotiated transactions from time to time and in such amounts as management deems appropriate. The new stock repurchase program has no expiration date and may be suspended or discontinued at any time. The Company’s repurchase plan is intended to comply with the requirements of Rule 10b-18 As of April 29, 2017, the Company has repurchased 39,496,765 shares at a cost of approximately $1,086,414 since the inception of the Company’s stock repurchase programs. The repurchased shares are held in treasury.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Apr. 29, 2017
Commitments and Contingencies	19. Commitments and Contingencies The Company leases retail stores, warehouse facilities, office space and equipment. Substantially all of the B&N Retail stores are leased under non-cancelable The Company leases office space in New York, New York and Santa Clara, California for its NOOK operations. Rental expense under operating leases is as follows: Fiscal 2017 Fiscal 2016 Fiscal 2015 Minimum rentals $ 302,784 297,322 294,214 Percentage rentals 1,353 1,821 2,305 $ 304,137 299,143 296,519 Future minimum annual rentals, excluding percentage rentals, required under B&N Retail leases that had initial, non-cancelable Fiscal Year 2018 $ 314,274 2019 263,121 2020 202,711 2021 141,638 2022 96,621 After 2022 106,648 $ 1,125,013 The Company provides for minimum rent expense over the lease terms (including the build-out Purchase obligations, which include hardware and software maintenance contracts and inventory purchase commitments, as of April 29, 2017 are as follows: Less Than 1 Year $ 34,105 1-3 21,231 3-5 — More Than 5 Years — Total $ 55,336

Segment Reporting

Segment Reporting	12 Months Ended
	Apr. 29, 2017
Segment Reporting	20. Segment Reporting The Company’s two operating segments are B&N Retail and NOOK. B&N Retail This segment includes 633 bookstores as of April 29, 2017, primarily under the Barnes & Noble Booksellers trade name. These Barnes & Noble stores generally offer a comprehensive trade book title base, a café, and departments dedicated to Juvenile, Toys & Games, DVDs, Music & Vinyl, Gift, Magazine, Bargain products and a dedicated NOOK ® NOOK This segment includes the Company’s digital business, including the development and support of the Company’s NOOK ® ® Summarized financial information concerning the Company’s reportable segments is presented below: Sales by Segment 52 weeks ended 2017 52 weeks ended 2016 52 weeks ended 2015 B&N Retail $ 3,784,655 $ 4,028,614 $ 4,108,243 NOOK 146,514 191,520 263,833 Elimination (a) (36,611 ) (56,290 ) (74,968 ) Total $ 3,894,558 $ 4,163,844 $ 4,297,108 Sales by Product Line 52 weeks ended 2017 52 weeks ended 2016 52 weeks ended 2015 Media (b) 70 % 70 % 70 % Digital (c) 3 % 5 % 7 % Other (d) 27 % 25 % 23 % Total 100 % 100 % 100 % Depreciation and Amortization 52 weeks ended 2017 52 weeks ended 2016 52 weeks ended 2015 B&N Retail $ 98,877 $ 101,888 $ 104,373 NOOK 19,010 33,975 39,292 Total $ 117,887 $ 135,863 $ 143,665 Operating Income (Loss) 52 weeks ended 2017 52 weeks ended 2016 52 weeks ended 2015 B&N Retail $ 90,663 $ 113,296 $ 213,355 NOOK (36,355 ) (98,640 ) (123,161 ) Total $ 54,308 $ 14,656 $ 90,194 Capital Expenditures 52 weeks ended 2017 52 weeks ended 2016 52 weeks ended 2015 B&N Retail $ 89,706 $ 81,277 $ 73,783 NOOK 6,552 12,997 21,022 Total $ 96,258 $ 94,274 $ 94,805 Total Assets (e) As of April 29, 2017 As of April 30, B&N Retail $ 1,897,122 $ 1,873,381 NOOK (f) 35,799 139,401 Total $ 1,932,921 $ 2,012,782 (a) Represents sales from NOOK to B&N Retail on a sell-through basis. (b) Includes tangible books, music, movies, rentals and newsstand. (c) Includes NOOK ® (d) Includes Toys & Games, café products, gifts and miscellaneous other. (e) Excludes intercompany balances. (f) Decrease in assets is related to the net tax receivable position. A reconciliation of operating income from reportable segments to income from continuing operations before taxes in the consolidated financial statements is as follows: 52 weeks ended April 29, 2017 52 weeks ended 2016 52 weeks ended 2015 Reportable segments operating income $ 54,308 $ 14,656 $ 90,194 Interest expense, net and amortization of deferred financing costs (7,509 ) (8,770 ) (17,678 ) Consolidated income before taxes $ 46,799 $ 5,886 $ 72,516

Legal Proceedings

Legal Proceedings	12 Months Ended
	Apr. 29, 2017
Legal Proceedings	21. Legal Proceedings The Company is involved in a variety of claims, suits, investigations and proceedings that arise from time to time in the ordinary course of its business, including actions with respect to contracts, intellectual property, taxation, employment, benefits, securities, personal injuries and other matters. The results of these proceedings in the ordinary course of business are not expected to have a material adverse effect on the Company’s consolidated financial position or results of operations. The Company records a liability when it believes that it is both probable that a liability will be incurred, and the amount of loss can be reasonably estimated. The Company evaluates, at least quarterly, developments in its legal matters that could affect the amount of liability that has been previously accrued and makes adjustments as appropriate. Significant judgment is required to determine both probability and the estimated amount of a loss or potential loss. The Company may be unable to reasonably estimate the reasonably possible loss or range of loss for a particular legal contingency for various reasons, including, among others: (i) if the damages sought are indeterminate; (ii) if proceedings are in the early stages; (iii) if there is uncertainty as to the outcome of pending proceedings (including motions and appeals); (iv) if there is uncertainty as to the likelihood of settlement and the outcome of any negotiations with respect thereto; (v) if there are significant factual issues to be determined or resolved; (vi) if the proceedings involve a large number of parties; (vii) if relevant law is unsettled or novel or untested legal theories are presented; or (viii) if the proceedings are taking place in jurisdictions where the laws are complex or unclear. In such instances, there is considerable uncertainty regarding the ultimate resolution of such matters, including a possible eventual loss, if any. Legal matters are inherently unpredictable and subject to significant uncertainties, some of which are beyond the Company’s control. As such, there can be no assurance that the final outcome of these matters will not materially and adversely affect the Company’s business, financial condition, results of operations, or cash flows. Except as otherwise described below with respect to the Adrea LLC (Adrea) matter, the Company has determined that a loss is reasonably possible with respect to the matters described below. Based on its current knowledge, the Company has determined that the amount of loss or range of loss that is reasonably possible, including any reasonably possible losses in excess of amounts already accrued, is not estimable. With respect to the Adrea matter, the Company has determined there will be a loss, as described below. The following is a discussion of the material legal matters involving the Company. PIN Pad Litigation As previously disclosed, the Company discovered that PIN pads in certain of its stores had been tampered with to allow criminal access to card data and PIN numbers on credit and debit cards swiped through the terminals. Following public disclosure of this matter on October 24, 2012, the Company was served with four putative class action complaints (three in federal district court in the Northern District of Illinois and one in the Northern District of California), each of which alleged on behalf of national and other classes of customers who swiped credit and debit cards in Barnes & Noble Retail stores common law claims such as negligence, breach of contract and invasion of privacy, as well as statutory claims such as violations of the Fair Credit Reporting Act, state data breach notification statutes, and state unfair and deceptive practices statutes. The actions sought various forms of relief including damages, injunctive or equitable relief, multiple or punitive damages, attorneys’ fees, costs, and interest. All four cases were transferred and/or assigned to a single judge in the United States District Court for the Northern District of Illinois, and a single consolidated amended complaint was filed. The Company filed a motion to dismiss the consolidated amended complaint in its entirety, and in September 2013, the Court granted the motion to dismiss without prejudice. The Plaintiffs then filed an amended complaint, and the Company filed a second motion to dismiss. On October 3, 2016, the Court granted the second motion to dismiss, and dismissed the case without prejudice; in doing so, the Court permitted plaintiffs to file a second amended complaint by October 31, 2016. On October 31, 2016, the plaintiffs filed a second amended complaint, and on January 25, 2017, the Company filed a motion to dismiss the second amended complaint. On June 13, 2017, the Court granted the Company’s motion to dismiss with prejudice. Cassandra Carag individually and on behalf of others similarly situated v. Barnes & Noble, Inc., Barnes & Noble Booksellers, Inc. and DOES 1 through 100 inclusive On November 27, 2013, former Associate Store Manager Cassandra Carag (Carag) brought suit in Sacramento County Superior Court, asserting claims on behalf of herself and all other hourly (non-exempt) off-the-clock Adrea LLC v. Barnes & Noble, Inc., barnesandnoble.com llc and NOOK Media LLC On June 14, 2013, Adrea filed a complaint against Barnes & Noble, Inc., NOOK Digital, LLC (formerly barnesandnoble.com llc) and B&N Education, LLC (formerly NOOK Media LLC) (collectively, B&N) in the United States District Court for the Southern District of New York alleging that various B&N NOOK products and related online services infringe U.S. Patent Nos. 7,298,851 (‘851 patent), 7,299,501 (‘501 patent) and 7,620,703 (‘703 patent). B&N filed its Answer on August 9, 2013, denying infringement and asserting several affirmative defenses. At the same time, B&N filed counterclaims seeking declaratory judgments of non-infringement patents-in-suit. Beginning October 7, 2014, through and including October 22, 2014, the case was tried to a jury in the Southern District of New York. The jury returned its verdict on October 27, 2014. The jury found no infringement with respect to the ‘851 patent, and infringement with respect to the ‘501 and ‘703 patents. It awarded damages in the amount of $1,330. The jury further found no willful infringement with respect to any patent. On July 24, 2015, the Court granted B&N’s post-trial application to invalidate one of the two patents (the ‘501 patent) the jury found to have been infringed. On September 28, 2015, the Court heard post-trial motions on the jury’s infringement and validity determinations, and on February 24, 2016, it issued a decision upholding the jury’s determination of infringement and validity with respect to the ‘703 patent. Since the original damages award was a total award for infringement of both patents, the Court held a new trial to determine damages for infringement of the ‘703 patent, which trial concluded on July 15, 2016. On December 28, 2016, the Court issued its decision on the issue of damages, finding that (a) Adrea should be entitled to a damages award of $267, based on a reasonable royalty rate of 5.1 cents per unit, and (ii) Adrea was not entitled to any enhancement of damages, as B&N’s infringement was not willful. Following letter briefing, in which Adrea asked the Court to award prejudgment interest of approximately $90, the Court, following B&N’s reasoning, added $3 in prejudgment interest to its damages award, and on January 12, 2017, entered judgment in favor of Adrea in the total amount of $270. Adrea subsequently moved the Court for supplemental damages relating to any allegedly infringing products B&N may have sold that were not taken into account in the first verdict, including new devices not previously accused. In addition, Adrea asked the Clerk of the Court to tax costs against B&N in the amount of $110. B&N opposed both requests, and following briefing, the court awarded supplemental damages for sales of accused devices of approximately $13, refused to award damages or ongoing royalties for any new devices, and entered a final judgment of $282. As for the issue of costs, the Clerk awarded Adrea approximately $27. Both parties have requested review of the Clerk’s award, with B&N taking the position that no costs should have been awarded, since Adrea was not the prevailing party for purposes of a costs award, and that in any case the award was excessive. Adrea sought to recover an additional $25 in costs. The parties are awaiting the Court’s decision on the costs issue. This will be the final proceeding in this action, as neither party has filed a Notice of Appeal. Café Manager Class Actions Two former Café Managers have filed separate actions alleging similar claims of entitlement to unpaid compensation for overtime. In each action, the plaintiff seeks to represent a class of allegedly similarly situated employees who performed the same position (Café Manager). Specifically, Christine Hartpence filed a complaint against Barnes & Noble, Inc. (Barnes & Noble) in Philadelphia County Court of Common Pleas on May 26, 2015 (Case No.: 160503426), alleging that she is entitled to unpaid compensation for overtime under Pennsylvania law and seeking to represent a class of allegedly similarly situated employees who performed the same position (Café Manager). On July 14, 2016, Ms. Hartpence amended her complaint to assert a purported collective action for alleged unpaid overtime compensation under the federal Fair Labor Standards Act (FLSA), by which she sought to act as a class representative for similarly situated Café Managers throughout the United States. On July 27, 2016, Barnes & Noble removed the case to the U.S. District Court of the Eastern District of Pennsylvania (Case No.: 16-4034). Ms. Hartpence re-filed re-filed On September 20, 2016, Kelly Brown filed a complaint against Barnes & Noble in the U.S. District Court for the Southern District of New York (Case No.: 16-7333)

Barnes & Noble Education, Inc.

Barnes & Noble Education, Inc. Transactions	12 Months Ended
	Apr. 29, 2017
Barnes & Noble Education, Inc. Transactions	22. Barnes & Noble Education, Inc. Transactions Direct Costs Incurred Related to On-going Spin-Off) In connection with the separation of B&N Education, the Company entered into a Separation and Distribution Agreement with B&N Education on July 14, 2015 and several other ancillary agreements on August 2, 2015. These agreements govern the relationship between the parties after the separation and allocate between the parties various assets, liabilities, rights and obligations following the separation, including inventory purchases, employee benefits, intellectual property, information technology, insurance and tax-related Spin-Off. • a Separation and Distribution Agreement that sets forth the Company’s and B&N Education’s agreements regarding the principal actions that both parties took in connection with the Spin-Off Spin-Off. • a Transition Services Agreement, pursuant to which the Company agreed to provide B&N Education with specified services for a limited time to help ensure an orderly transition following the Spin-Off. Spin-Off • a Tax Matters Agreement governs the respective rights, responsibilities and obligations of the Company and B&N Education after the Spin-Off Spin-Off • an Employee Matters Agreement with B&N Education, addressing employment, compensation and benefits matters, including the allocation and treatment of assets and liabilities arising out of employee compensation and benefits programs, in which B&N Education employees participated prior to the Spin-Off. • a Trademark License Agreement, pursuant to which the Company grants B&N Education an exclusive license in certain licensed trademarks and a non-exclusive Spin-Off Summary of Transactions with Barnes & Noble Education, Inc. During the 52 weeks ended April 29, 2017, the Company charged B&N Education $29,174 for purchases of inventory and direct costs incurred under the agreements discussed above. As of April 29, 2017, amounts due from B&N Education for book purchases and direct costs incurred under the agreements discussed above were $8,160.

Certain Relationships and Relat

Certain Relationships and Related Transactions	12 Months Ended
	Apr. 29, 2017
Certain Relationships and Related Transactions	23. Certain Relationships and Related Transactions The Company believes that the transactions and agreements discussed below (including renewals of any existing agreements) between the Company and related third parties are at least as favorable to the Company as could have been entered into with unrelated parties at the time they were entered into. The Audit Committee of the Board of Directors utilizes procedures in evaluating the terms and provisions of proposed related party transactions or agreements in accordance with the fiduciary duties of directors under Delaware law. The Company’s related party transaction procedures contemplate Audit Committee review and approval of all new agreements, transactions or courses of dealing with related parties, including any modifications, waivers or amendments to existing related party transactions. The Company tests to ensure that the terms of related party transactions are at least as favorable to the Company as could have been obtained from unrelated parties at the time of the transaction. The Audit Committee considers, at a minimum, the nature of the relationship between the Company and the related party, the history of the transaction (in the case of modifications, waivers or amendments), the terms of the proposed transaction, the Company’s rationale for entering the transaction and the terms of comparable transactions with unrelated third parties. In addition, management and internal audit annually analyze all existing related party agreements and transactions and review them with the Audit Committee. On February 27, 2017, B&N Education purchased MBS Textbook Exchange, Inc. (MBS), which was then privately-held and majority-owned by affiliates of Leonard Riggio (the MBS Purchase). MBS is a new and used textbook wholesaler, which also sells textbooks online and provides bookstore systems and distant learning distribution services. Following the MBS Purchase, Leonard Riggio, his affiliates and other members of the Riggio family ceased to have any ownership interest in MBS. The Company entered into an agreement with MBS in 2009, which has a term of ten years and contains restrictive covenants limiting the ability of the Company to become a used textbook wholesaler and placing certain limitations on MBS’s business activities. The Company also entered into an agreement with MBS in fiscal 2011, pursuant to which, MBS agreed to purchase at the end of a given semester certain agreed upon textbooks, which the Company shall have rented to students during such semester. Total sales to MBS under this program were $0, $2 and $619 for fiscal 2017 prior to the MBS Purchase, fiscal 2016 and fiscal 2015, respectively. Total outstanding amounts payable to MBS for all arrangements, net of any amounts due, were $480 and $183 for fiscal 2017 and fiscal 2016, respectively. The Company purchases new and used textbooks directly from MBS. Total purchases were $8,328, $7,092 and $14,594 for fiscal 2017 prior to the MBS Purchase, fiscal 2016 and fiscal 2015, respectively. MBS sells used books through the Barnes & Noble dealer network. The Company earned a commission of $198, $268 and $316 on the MBS used book sales in fiscal 2017 prior to the MBS Purchase, fiscal 2016 and fiscal 2015, respectively. In addition, Barnes & Noble hosts pages on its website, through which Barnes & Noble customers are able to sell used books directly to MBS. The Company is paid a fixed commission on the price paid by MBS to the customer. Total commissions paid to the Company under this arrangement were $47, $68 and $91 for fiscal 2017 prior to the MBS Purchase prior to the MBS Purchase, fiscal 2016 and fiscal 2015, respectively. In fiscal 2010, the Company entered into an agreement with TXTB.com LLC (TXTB), a subsidiary of MBS, pursuant to which the marketplace program on the Barnes & Noble website was made available through the TXTB website. The Company receives a fee from third-party sellers for sales of marketplace items sold on the TXTB website and, upon receipt of such fee, the Company remits a separate fee to TXTB for those sales. In fiscal 2011, the Company entered into an agreement with TXTB, pursuant to which the Company became the exclusive provider of trade books to TXTB customers through the TXTB website. TXTB receives a commission from the Company on each purchase by a TXTB customer. In fiscal 2013, the Company also entered into an agreement with MBS Direct, a division of MBS, pursuant to which the marketplace program on the Barnes & Noble website was made available through the MBS Direct website. The Company receives a fee from third-party sellers for sales of marketplace items sold on the MBS Direct website and, upon receipt of such fee, the Company remits a separate fee to MBS Direct for those sales. Total commissions paid to TXTB and MBS Direct under these arrangements were $645, $515 and $429 during fiscal 2017 prior to the MBS Purchase, fiscal 2016 and fiscal 2015, respectively. Outstanding amounts payable to TXTB and MBS Direct were $5 and $0 for fiscal 2017 prior to the MBS Purchase and fiscal 2016, respectively. In fiscal 2010, the Company entered into an Aircraft Time Sharing Agreement with LR Enterprises Management LLC (LR Enterprises), which is owned by Leonard Riggio and Louise Riggio, pursuant to which LR Enterprises granted the Company the right to use a jet aircraft owned by it on a time-sharing basis in accordance with, and subject to the reimbursement of certain operating costs and expenses as provided in, the Federal Aviation Regulations (FAR). Such operating costs were $153, $63 and $155 during fiscal 2017, fiscal 2016 and fiscal 2015, respectively. LR Enterprises is solely responsible for the physical and technical operation of the aircraft, aircraft maintenance and the cost of maintaining aircraft liability insurance, other than insurance obtained for the specific flight as requested by the Company, as provided in the FAR. The Company has leases for two locations for its corporate offices with related parties: the first location is leased from an entity, in which Leonard Riggio has a majority interest, under a lease expiring in 2023, and the second location is leased from an entity, in which Leonard Riggio has a minority interest, under a lease expired in 2016. In fiscal 2017, the second location was extended through 2023. Both locations were rented at an aggregate annual rent, including real estate taxes, of approximately $9,637, $7,784 and $6,834 during fiscal 2017, fiscal 2016 and fiscal 2015, respectively. The Company leased an office/warehouse from a partnership, in which Leonard Riggio had a 50% interest, pursuant to a lease terminated effective December 30, 2015. The space was rented at an annual rent of $456 and $262 during fiscal 2016 through the date of termination and fiscal 2015, respectively. During fiscal 2015, the Company received credits totaling $418, representing the net effect of inadvertent overpayment of construction expenses and underpayment of base rent previously paid. Net of subtenant income, the Company paid rent of $179 during fiscal 2016 through the date of termination and received $174 during fiscal 2015 due to credits noted above. The Company was provided with national freight distribution and trucking services by Argix Direct Inc. (Argix), a company in which a brother of Leonard Riggio owned a 20% interest. The Company paid Argix $19,102 and $47,536 for such services during fiscal 2016 through the date of termination and fiscal 2015, respectively. The contracted relationship between Argix and the Company has terminated due to Argix exiting the industry during fiscal 2016.

Dividends

Dividends	12 Months Ended
	Apr. 29, 2017
Dividends	24. Dividends The Company paid a dividend to preferred shareholders in the amount of $0 and $3,941 in fiscal 2017 and fiscal 2016, respectively. The Company paid a dividend to common stockholders in the amount of $43,887 and $46,056 during fiscal 2017 and fiscal 2016, respectively.

Selected Quarterly Financial In

Selected Quarterly Financial Information (Unaudited)	12 Months Ended
	Apr. 29, 2017
Selected Quarterly Financial Information (Unaudited)	25. Selected Quarterly Financial Information (Unaudited) A summary of quarterly financial information for fiscal 2017 and fiscal 2016 is as follows: Fiscal 2017 Quarterly Period Ended On July 30, 2016 October 29, January 28, April 29, Fiscal Year Sales $ 913,882 858,548 1,300,908 821,220 3,894,558 Gross profit 277,539 255,375 436,801 242,487 1,212,202 Net income (loss) $ (14,416 ) (20,409 ) 70,276 (13,428 ) 22,023 Basic income (loss) per common share $ (0.20 ) (0.29 ) 0.97 (0.19 ) 0.30 Diluted income (loss) per common share $ (0.20 ) (0.29 ) 0.96 (0.19 ) 0.30 Fiscal 2016 Quarterly Period Ended On August 1, October 31, January 30, April 30, Fiscal Year Sales $ 978,559 894,654 1,413,947 876,684 4,163,844 Gross profit 300,098 269,786 491,655 265,758 1,327,297 Net income (loss) from continuing operations (7,751 ) (27,203 ) 80,262 (30,608 ) 14,700 Net loss from discontinued operations (27,123 ) (12,023 ) — — (39,146 ) Net income (loss) $ (34,874 ) (39,226 ) 80,262 (30,608 ) (24,446 ) Basic income (loss) per common share: Income (loss) from continuing operations $ (0.27 ) (0.36 ) 1.04 (0.42 ) 0.05 Loss from discontinued operations (0.41 ) (0.16 ) — — (0.54 ) Basic income (loss) per common share $ (0.68 ) (0.52 ) 1.04 (0.42 ) (0.49 ) Diluted income (loss) per common share: Income (loss) from continuing operations $ (0.27 ) (0.36 ) 1.04 (0.42 ) 0.05 Loss from discontinued operations (0.41 ) (0.16 ) — — (0.54 ) Diluted income (loss) per common share $ (0.68 ) (0.52 ) 1.04 (0.42 ) (0.49 )

Subsequent Events

Subsequent Events	12 Months Ended
	Apr. 29, 2017
Subsequent Events	26. Subsequent Events Dividends to Stockholders On June 7, 2017, the Company announced its Board of Directors declared a quarterly cash dividend of $0.15 per share, payable on July 28, 2017 to stockholders of record at the close of business on July 7, 2017.

Summary of Significant Accoun37

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Apr. 29, 2017
Consolidation	Consolidation The consolidated financial statements include the accounts of Barnes & Noble, Inc. and its wholly and majority-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, the Company is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term, highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.
Merchandise Inventories	Merchandise Inventories Merchandise inventories are stated at the lower of cost or market. Cost is determined primarily by the retail inventory method under the first-in, first-out Market is determined based on the estimated net realizable value, which is generally the selling price. Reserves for non-returnable non-returnable The Company also estimates and accrues shortage for the period between the last physical count of inventory and the balance sheet date. Shortage rates are estimated and accrued based on historical rates and can be affected by changes in merchandise mix and changes in actual shortage trends.
Property and Equipment and Other Long-Lived Assets	Property and Equipment and Other Long-Lived Assets Property and equipment are carried at cost, less accumulated depreciation and amortization. For financial reporting purposes, depreciation is computed using the straight-line method over estimated useful lives. Maintenance and repairs are expensed as incurred, while major maintenance and remodeling costs are capitalized if they extend the useful life of the asset. Leasehold improvements are capitalized and amortized over the shorter of their estimated useful lives or the terms of the respective leases. Fixtures and equipment are capitalized and amortized over the shorter of their estimated useful lives or 10 years. Capitalized lease acquisition costs are being amortized over the lease terms of the underlying leases. System costs are capitalized and included in property and equipment. These costs are depreciated over their estimated useful lives from the date the systems become operational. The Company had $276,122 and $298,580 of property and equipment, net of accumulated depreciation, at April 29, 2017 and April 30, 2016, respectively, and $117,105, $134,850 and $139,204 of depreciation expense for fiscal 2017, fiscal 2016 and fiscal 2015, respectively. Capitalized software costs of $75,893 and $79,890 for fiscal 2017 and fiscal 2016, respectively, are included in property and equipment. The Company had $911 and $1,610 of amortizable intangible assets, net of amortization, at April 29, 2017 and April 30, 2016, respectively. The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and considers market participants in accordance with Accounting Standards Codification (ASC) 360-10, Accounting for the Impairment or Disposal of Long-Lived Assets 360-10).
Goodwill and Unamortizable Intangible Assets	Goodwill and Unamortizable Intangible Assets The costs in excess of net assets of businesses acquired are carried as goodwill in the accompanying consolidated balance sheets. At April 29, 2017, the Company had $207,381 of goodwill (on its Retail reporting unit) and $309,294 of unamortizable intangible assets (those with an indefinite useful life), accounting for approximately 26.7% of the Company’s total assets. ASC 350-30, Goodwill and Other Intangible Assets The Company performs a two-step 350-30. The Company tests unamortizable intangible assets by comparing the fair value and the carrying value of such assets. The Company also completed its annual impairment tests for its other unamortizable intangible assets by comparing the estimated fair value to the carrying value of such assets. Impairment losses included in selling and administrative expenses related to unamortizable intangible assets totaled $0, $3,840 and $0 during fiscal 2017, fiscal 2016 and fiscal 2015, respectively. Changes in market conditions, among other factors, could have a material impact on these estimates. During fiscal 2016, the Company impaired one of its publishing contracts due to a significant drop in business with that publisher, driven by lower title offerings, product quality and the loss of a distribution partner. As a result, the Company recorded an impairment charge of $3,840 in selling and administrative expenses. The publishing contracts include the value of long-standing relationships with authors, agents and publishers established upon the Company’s acquisition of Sterling in 2003. Given Sterling’s strong history of maintaining such relationships, the Company believes they produce value indefinitely without an identifiable remaining useful life.
Deferred Charges	Deferred Charges Costs incurred to obtain long-term financing are amortized over the terms of the respective debt agreements using the straight-line method, which approximates the effective interest method. Unamortized costs included in other non-current
Revenue Recognition	Revenue Recognition Revenue from sales of the Company’s products is recognized at the time of sale or shipment, other than those with multiple elements and Free On Board (FOB) destination point shipping terms. The Company accrues for estimated sales returns in the period in which the related revenue is recognized based on historical experience. ECommerce revenue from sales of products ordered through the Company’s websites is recognized upon estimated delivery and receipt of the shipment by its customers. Freight costs are included within the Company’s cost of sales and occupancy. Sales taxes collected from retail customers are excluded from reported revenues. All of the Company’s sales are recognized as revenue on a “net” basis, including sales in connection with any periodic promotions offered to customers. The Company does not treat any promotional offers as expenses. In accordance with ASC 605-25, Revenue Recognition, Multiple-Element Arrangements, 2009-13 2009-14, ® The Company includes post-service customer support (PCS) in the form of software updates and potential increased functionality on a when-and-if-available ® ® 2-year ® device. The average percentage of a NOOK ® 2-year ® The Company also pays certain vendors who distributed NOOK ® ® 605-45-45, Reporting Revenue Gross as a Principal versus Net as an Agent The Company rents physical textbooks. Revenue from the rental of physical textbooks is deferred and recognized over the rental period commencing at point of sale. The Company offers a buyout option to allow the purchase of a rented book at the end of the semester. The Company records the buyout purchase when the customer exercises and pays the buyout option price. In these instances, the Company would accelerate any remaining deferred rental revenue at the point of sale. NOOK acquires the rights to distribute digital content from publishers and distributes the content on www.barnesandnoble.com, NOOK ® The Barnes & Noble Member Program offers members greater discounts and other benefits for products and services, as well as exclusive offers and promotions via e-mail non-refundable 12-month
Research and Development Costs for Software Products	Research and Development Costs for Software Products The Company follows the guidance in ASC 985-20, Cost of Software to Be Sold, Leased or Marketed,
Internal-Use Software and Website Development Costs	Internal-Use Software and Website Development Costs Direct costs incurred to develop software for internal use and website development costs are capitalized and amortized over an estimated useful life of three to seven years. During fiscal 2017 and fiscal 2016, the Company capitalized costs, primarily related to labor, consulting, hardware and software, of $18,450 and $31,531, respectively. Amortization of previously capitalized amounts was $23,584, $30,461 and $27,618 for fiscal 2017, fiscal 2016 and fiscal 2015, respectively. Costs related to the design or maintenance of internal-use software and website development are expensed as incurred.
Advertising Costs	Advertising Costs The costs of advertising are expensed as incurred during the year pursuant to ASC 720-35, Advertising Costs The Company receives payments and credits from vendors pursuant to co-operative 605-50-25-10, Customer’s Accounting for Certain Consideration Received from a Vendor co-op
Closed Store Expenses	Closed Store Expenses When the Company closes or relocates a store, the Company charges unrecoverable costs to expense. Such costs include the net book value of abandoned fixtures and leasehold improvements and, when a store is closed prior to the expiration of the lease, a provision for future lease obligations, net of expected sublease recoveries. Costs associated with store closings of $1,434, $744 and $1,301 during fiscal 2017, fiscal 2016 and fiscal 2015, respectively, are included in selling and administrative expenses in the accompanying consolidated statements of operations.
Net Earnings (Loss) per Share	Net Earnings (Loss) per Share In accordance with ASC 260-10-45, Share-Based Payment Arrangements and Participating Securities and the Two-Class non-forfeitable Basic earnings per common share is calculated by dividing the net income, adjusted for preferred dividends and income allocated to participating securities, by the weighted average number of common shares outstanding during the period. Diluted net income per common share reflects the dilution that would occur if any potentially dilutive instruments were exercised or converted into common shares. The dilutive effect of participating securities is calculated using the more dilutive of the treasury stock method or two-class
Income Taxes	Income Taxes The provision for income taxes includes federal, state and local income taxes currently payable and those deferred because of temporary differences between the financial statement and tax bases of assets and liabilities. The deferred tax assets and liabilities are measured using the enacted tax rates and laws that are expected to be in effect when the differences reverse. The Company regularly reviews its deferred tax assets for recoverability and establishes a valuation allowance, if determined to be necessary. The Company establishes a reserve for uncertain tax positions. If the Company considers that a tax position is more likely than not of being sustained upon audit, based solely on the technical merits of the position, it recognizes the tax benefit. The Company measures the tax benefit by determining the largest amount that is greater than 50% likely of being realized upon settlement, presuming that the tax position is examined by the appropriate taxing authority that has full knowledge of all relevant information. A reserve for an uncertain income tax position will be recognized if it has less than a 50% likelihood of being sustained. The tax positions are analyzed periodically (at least quarterly) and adjustments are made as events occur that warrant adjustments for those positions. The Company’s policy is to recognize interest and penalties related to income tax matters in income tax expense.
Stock-Based Compensation	Stock-Based Compensation The calculation of stock-based employee compensation expense involves estimates that require management’s judgment. These estimates include the fair value of each of the stock option awards granted, which is estimated on the date of grant using a Black-Scholes option pricing model. There are two significant inputs into the Black-Scholes option pricing model: expected volatility and expected term. The Company estimates expected volatility based on traded option volatility of the Company’s stock over a term equal to the expected term of the option granted. The expected term of stock option awards granted is derived from historical exercise experience under the Company’s stock option plans and represents the period of time that stock option awards granted are expected to be outstanding. The assumptions used in calculating the fair value of stock-based payment awards represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and the Company uses different assumptions, stock-based compensation expense could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate, and only recognize expense for those shares expected to vest. If the Company’s actual forfeiture rate is materially different from its estimate, the stock-based compensation expense could be significantly different from what the Company has recorded in the current period. See Note 7 to the Consolidated Financial Statements for a further discussion on stock-based compensation.
Gift Cards	Gift Cards The Company sells gift cards, which can be used in its stores, on www.barnesandnoble.com, on NOOK ® 12-month th 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 $35,524, $29,074 and $26,080 during fiscal 2017, fiscal 2016 and fiscal 2015, respectively. The Company had gift card liabilities of $351,424 and $353,103 as of April 29, 2017 and April 30, 2016, respectively.
Accounts Receivable	Accounts Receivable Accounts receivable, as presented on the Company’s Consolidated Balance Sheets, is net of allowances. An allowance for doubtful accounts is determined through an analysis of the aging of accounts receivable and assessments of collectability based on historic trends, the financial condition of the Company’s customers and an evaluation of economic conditions. The Company writes off uncollectible trade receivables once collection efforts have been exhausted. Costs associated with allowable customer markdowns and operational chargebacks, net of the expected recoveries, are part of the provision for allowances included in accounts receivable. These provisions result from seasonal negotiations, as well as historic deduction trends net of expected recoveries, and the evaluation of current market conditions.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified for comparative purposes to conform with the fiscal 2017 presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740) – Intra-Entity Transfers of Assets Other Than Inventory 2016-16). 2016-16 In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments 2016-15). 2016-15 In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting . In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) 2016-02) , 2016-02 right-of-use 2016-02 2016-02 2014-09. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory ( 2015-11), 2015-11, 2015-11 2015-11 first-in, first-out 2015-11 2015-11. In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs 2015-03). 2015-03 2015-03. 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit 2015-15). 2015-15 line-of-credit 2015-03. line-of-credit line-of-credit 2015-03, 2015-03 2015-03 line-of-credit In May 2014, the FASB issued ASU 2014-09. 2014-09, 2015-14, 2016-08, 2016-10, 2016-12 2016-20, 2014-09
Reporting Period	Reporting Period The Company’s fiscal year is comprised of 52 or 53 weeks, ending on the Saturday closest to the last day of April. The reporting periods ended April 29, 2017, April 30, 2016 and May 2, 2015 each contained 52 weeks.

Discontinued Operations of Ba38

Discontinued Operations of Barnes & Noble Education, Inc. (Tables)	12 Months Ended
	Apr. 29, 2017
Schedule of Operations and Classes of Assets and Liabilities of Discontinued Operations	The following financial information presents the discontinued operations for fiscal 2016 and fiscal 2015: Fiscal 2016 Fiscal 2015 Sales $ 238,983 $ 1,772,389 Cost of sales and occupancy 186,697 1,325,814 Gross profit 52,286 446,575 Selling and administrative expenses 94,933 353,087 Depreciation and amortization 13,100 50,509 Operating income (loss) from discontinued operations (55,747 ) 42,979 Interest expense, net and amortization of deferred financing fees 3 210 Income (loss) before income taxes from discontinued operations (55,750 ) 42,769 Income taxes (16,604 ) 39,045 Net income (loss) from discontinued operations $ (39,146 ) $ 3,724 The following table presents the aggregate carrying amounts of the classes of assets and liabilities of discontinued operations: May 2, 2015 Carrying amounts of assets included as part of discontinued operations: Cash and cash equivalents $ 59,714 Receivables, net 38,311 Merchandise inventories, net 297,425 Prepaid expenses and other current assets 52,176 Total current assets 447,626 Property and equipment: Buildings and leasehold improvements 149,065 Fixtures and equipment 335,404 484,469 Less accumulated depreciation and amortization 376,911 Net property and equipment 107,558 Goodwill 274,070 Intangible assets, net 198,190 Other non-current 39,883 Total assets classified as discontinued operations in the consolidated balance sheet $ 1,067,327 Carrying amounts of liabilities included as part of discontinued operations: Accounts payable $ 170,490 Accrued liabilities 133,123 Total current liabilities 303,613 Long-term deferred taxes 41,924 Other long-term liabilities 34,093 Total liabilities classified as discontinued operations in the consolidated balance sheet $ 379,630

Credit Facility (Tables)

Credit Facility (Tables)	12 Months Ended
	Apr. 29, 2017
Credit Facility	The following table presents selected information related to the Company’s credit facilities: Fiscal 2017 Fiscal 2016 Fiscal 2015 Credit facility at period end $ 64,900 47,200 — Average balance outstanding during the period $ 96,297 66,948 18,227 Maximum borrowings outstanding during the period $ 285,278 293,200 202,800 Weighted average interest rate during the period (a) 5.77 % 8.21 % 38.18 % Interest rate at end of period 3.73 % 2.69 % 0.00 % (a) Includes commitment fees.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Apr. 29, 2017
Summary of Stock Option Activity	The following table presents a summary of the Company’s stock option activity: Number of Shares Weighted Weighted Aggregate Balance, May 3, 2014 1,039 $ 20.14 4.53 years $ 725 Granted — 0.00 Exercised (83 ) 15.47 Forfeited (501 ) 24.12 Balance, May 2, 2015 455 $ 16.62 6.27 years $ 3,114 Granted — 0.00 (a) Exercised (111 ) 11.71 (a) Forfeited (239 ) 10.89 (a) Adjustment due to the Spin-Off 219 Balance, April 30, 2016 324 $ 11.29 5.09 years $ 516 Granted — 0.00 Exercised (31 ) 9.91 Forfeited (38 ) 21.14 Balance, April 29, 2017 255 $ 9.99 4.62 years $ 11 Vested and expected to vest in the future at April 29, 2017 255 $ 9.99 4.62 years $ 11 Exercisable at April 29, 2017 255 $ 9.99 4.62 years $ 11 Available for grant at April 29, 2017 7,261 (a) Weighted average exercise price is calculated using exercise price prior to the Spin-Off Spin-Off.
Summary of Performance Based Stock Unit Activity	The following table presents a summary of the Company’s performance-based stock unit activity: Number of Shares Weighted Balance, May 3, 2014 — $ 0.00 Granted — 0.00 Vested — 0.00 Forfeited — 0.00 Balance, May 2, 2015 — $ 0.00 Granted 110 28.08 (a) Vested — 0.00 (a) Forfeited (17 ) 18.46 (a) Adjustment due to the Spin- Off of B&N Education 58 Balance, April 30, 2016 151 $ 18.41 Granted 507 12.48 Vested — 0.00 Forfeited (238 ) 13.55 Balance, April 29, 2017 420 $ 14.00 (a) Weighted average grant date fair value is calculated using the grant price prior to the Spin-Off Spin-Off.
Restricted Stock
Summary of Other Than Option Award Activity	The following table presents a summary of the Company’s restricted stock activity: Number of Shares Weighted Balance, May 3, 2014 99 $ 14.09 Granted 43 22.24 Vested (96 ) 14.10 Forfeited (3 ) 13.46 Balance, May 2, 2015 43 $ 22.24 Granted 64 13.04 Vested (43 ) 22.24 Forfeited — 0.00 Balance, April 30, 2016 64 $ 13.04 Granted 77 10.95 Vested (64 ) 13.04 Forfeited — 0.00 Balance, April 29, 2017 77 $ 10.95
Restricted Stock Units (RSUs)
Summary of Other Than Option Award Activity	The following table presents a summary of the Company’s restricted stock unit activity: Number of Shares Weighted Balance, May 3, 2014 3,127 $ 15.15 Granted 291 19.40 Vested (1,054 ) 15.19 Forfeited (309 ) 15.94 Balance, May 2, 2015 2,055 $ 15.62 Granted 692 18.82 (a) Vested (1,312 ) 10.68 (a) Forfeited (1,054 ) 10.74 (a) Adjustment due to the Spin-Off 1,057 Balance, April 30, 2016 1,438 $ 13.76 Granted 547 12.42 Vested (609 ) 11.75 Forfeited (826 ) 14.22 Balance, April 29, 2017 550 $ 13.96 (a) Weighted average grant date fair value is calculated using the grant price prior to the Spin-Off Spin-Off.

Receivables, Net (Tables)

Receivables, Net (Tables)	12 Months Ended
	Apr. 29, 2017
Receivables	Receivables represent customer, private and public institutional and government billings, credit/debit card, advertising, landlord and other receivables due within one year as follows: April 29, 2017 April 30, 2016 Trade accounts $ 16,189 $ 21,000 Credit/debit card receivables 25,136 28,232 eBook settlement receivable (see Note 5) 2,478 53,809 Other receivables 23,491 21,876 Total receivables, net $ 67,294 $ 124,917

Other Long-Term Liabilities (Ta

Other Long-Term Liabilities (Tables)	12 Months Ended
	Apr. 29, 2017
Other Long-Term Liabilities	The Company had the following other long-term liabilities at April 29, 2017 and April 30, 2016: April 29, 2017 April 30, 2016 Deferred rent $ 59,142 $ 70,006 Tax liabilities and reserves 8,711 13,758 Insurance liabilities 14,225 15,219 Asset retirement obligations 11,482 11,268 Other 5,751 3,933 Total other long-term liabilities $ 99,311 $ 114,184

Net Earnings (Loss) per Share (

Net Earnings (Loss) per Share (Tables)	12 Months Ended
	Apr. 29, 2017
Reconciliation of Basic and Diluted Income (Loss) Per Share	The following is a reconciliation of the Company’s basic and diluted income (loss) per share calculation: Fiscal 2017 Fiscal 2016 Fiscal 2015 Numerator for basic income (loss) per share: Net income from continuing operations $ 22,023 14,700 32,872 Inducement fee paid upon conversion of Series J preferred stock — (3,657 ) — Preferred stock dividends — — (15,767 ) Preferred stock dividends paid in shares — (1,783 ) — Accretion of dividends on preferred stock — (4,204 ) (7,339 ) Less allocation of dividends to participating securities (576 ) (1,219 ) — Less allocation of undistributed earnings to participating securities — — (535 ) Net income from continuing operations available to common shareholders 21,447 3,837 9,231 Net income (loss) from discontinued operations available to common shareholders — (39,146 ) 3,724 Less allocation of undistributed earnings to participating securities — — (204 ) Net income (loss) from discontinued operations available to common shareholders — (39,146 ) 3,520 Net income (loss) available to common shareholders $ 21,447 (35,309 ) 12,751 Fiscal 2017 Fiscal 2016 Fiscal 2015 Numerator for diluted income (loss) per share: Net income from continuing operations available to common shareholders $ 21,447 3,837 9,231 Preferred stock dividends (a) — — — Accretion of dividends on preferred stock (a) — — — Allocation of undistributed earnings to participating securities — — 535 Less diluted allocation of undistributed earnings to participating securities — — (534 ) Net income from continuing operations available to common shareholders 21,447 3,837 9,232 Net income (loss) from discontinued operations available to common shareholders — (39,146 ) 3,520 Allocation of undistributed earnings to participating securities — — 204 Less diluted allocation of undistributed earnings to participating securities — — (204 ) Net income (loss) from discontinued operations available to common shareholders — (39,146 ) 3,520 Net income (loss) available to common shareholders $ 21,447 (35,309 ) 12,752 Denominator for basic income (loss) per share: Basic weighted average common shares 72,188 72,410 60,842 Denominator for diluted income (loss) per share: Basic weighted average shares 72,188 72,410 60,842 Preferred shares (a) — — — Average dilutive options 63 118 86 Average dilutive non-participating 77 14 — Diluted weighted average common shares 72,328 72,542 60,928 Basic income (loss) per common share: Income from continuing operations $ 0.30 0.05 0.15 Income (loss) from discontinued operations — (0.54 ) 0.06 Basic income (loss) per common share 0.30 (0.49 ) 0.21 Diluted income (loss) per common share: Income from continuing operations $ 0.30 0.05 0.15 Income (loss) from discontinued operations — (0.54 ) 0.06 Diluted income (loss) per common share 0.30 (0.49 ) 0.21 (a) Although the Company was in a net income position during fiscal 2016 and fiscal 2015, the dilutive effect of the Company’s convertible preferred shares was excluded from the calculation of income per share using the two-class

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Apr. 29, 2017
Income Before Income Taxes	Income before income taxes for fiscal 2017, fiscal 2016 and fiscal 2015 are as follows: Fiscal 2017 Fiscal 2016 Fiscal 2015 Domestic operations $ 47,127 6,827 68,535 Foreign operations (328 ) (941 ) 3,981 Total income before taxes $ 46,799 5,886 72,516
Income Tax Provisions (Benefits)	Income tax provisions (benefits) for fiscal 2017, fiscal 2016 and fiscal 2015 are as follows: Fiscal 2017 Fiscal 2016 Fiscal 2015 Current: Federal $ 3,722 (47,053 ) 39,514 State (7,480 ) 3,908 2,674 Foreign — (273 ) 1,314 Total current (3,758 ) (43,418 ) 43,502 Deferred: Federal 25,724 21,570 6,099 State 2,810 13,018 (10,001 ) Foreign — 16 44 Total deferred 28,534 34,604 (3,858 ) Total $ 24,776 (8,814 ) 39,644
Reconciliation Between Effective Income Tax Rate and Federal Statutory Income Tax Rate	Reconciliation between the effective income tax rate and the federal statutory income tax rate is as follows: Fiscal 2017 Fiscal 2016 Fiscal 2015 Federal statutory income tax rate 35.0 % 35.0 % 35.0 % State income taxes, net of federal income tax benefit 10.0 8.3 10.8 Change to unrecognized tax benefits (5.9 ) (111.3 ) 0.2 Excess executive compensation 0.3 8.0 3.7 Meals and entertainment disallowance 0.5 5.1 1.1 Tax credits — (76.3 ) (3.9 ) Joint venture net loss allocation — — 33.1 Change in valuation allowance (1.2 ) 108.6 (19.8 ) Changes in deferred taxes and payables 7.0 (134.8 ) (5.4 ) Amounts not deductible for tax 1.9 — — State law changes 3.1 4.7 — Other, net 2.2 3.0 (0.1 ) Effective income tax rate 52.9 % (149.7 )% 54.7 %
Components of Deferred Tax Assets and Liabilities	At April 29, 2017 and April 30, 2016, the significant components of the Company’s deferred taxes consisted of the following: April 29, 2017 April 30, 2016 Deferred tax assets: Accrued liabilities $ 110,029 $ 124,475 Inventory — 3,844 Insurance liability 7,973 8,392 Loss and credit carryovers 31,221 31,100 Lease transactions 7,131 13,813 Pension and post-retirement healthcare 581 670 Stock-based compensation 3,182 1,918 Other 1,379 503 Gross deferred tax assets 161,496 184,715 Valuation allowance (7,644 ) (7,903 ) Net deferred tax assets 153,852 176,812 Deferred tax liabilities: Prepaid expenses (4,670 ) (5,678 ) Goodwill and intangible asset amortization (140,270 ) (133,267 ) Inventory (2,608 ) — Investment in Barnes & Noble.com (78,756 ) (78,650 ) Depreciation (13,680 ) (13,234 ) Gross deferred tax liabilities (239,984 ) (230,829 ) Net deferred tax liabilities $ (86,132 ) $ (54,017 )
Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits for fiscal 2017, fiscal 2016 and fiscal 2015 is as follows: Balance at May 3, 2014 $ 19,155 Additions for tax positions of the current period 731 Additions for tax positions of prior periods — Reductions due to settlements — Reductions for tax positions of prior periods (1,504 ) Balance at May 2, 2015 $ 18,382 Additions for tax positions of the current period 238 Additions for tax positions of prior periods 7,433 Reductions due to settlements (5,980 ) Reductions for tax positions of prior periods (5,501 ) Balance at April 30, 2016 $ 14,572 Additions for tax positions of the current period 337 Additions for tax positions of prior periods 1,644 Reductions due to settlements — Reductions for tax positions of prior periods (7,134 ) Balance at April 29, 2017 $ 9,419

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	12 Months Ended
	Apr. 29, 2017
Amortizable Intangible Assets and Unamortizable Intangible Assets	Amortizable intangible assets Useful As of April 29, 2017 Gross Carrying Accumulated Total Technology 5-10 $ 10,710 $ (9,997 ) $ 713 Distribution contracts 10 8,325 (8,201 ) 124 Other 3-10 6,458 (6,384 ) 74 $ 25,493 $ (24,582 ) $ 911 Unamortizable intangible assets Trade name $ 293,400 Publishing contracts 15,894 $ 309,294 Total amortizable and unamortizable intangible assets as of April 29, 2017 $ 310,205 Amortizable intangible assets Useful As of April 30, 2016 Gross Carrying Accumulated Total Technology 5-10 $ 10,710 $ (9,589 ) $ 1,121 Distribution contracts 10 8,325 (7,905 ) 420 Other 3-10 6,375 (6,306 ) 69 $ 25,410 $ (23,800 ) $ 1,610 Unamortizable intangible assets Trade name Publishing Total Balance at May 2, 2015 $ 293,400 $ 19,734 $ 313,134 Impairment — (3,840 ) (3,840 ) Balance at April 30, 2016 $ 293,400 $ 15,894 $ 309,294 Total amortizable and unamortizable intangible assets as of April 30, 2016 $ 310,904
Aggregate Amortization Expense	Aggregate Amortization Expense For the 52 weeks ended April 29, 2017 $ 782 For the 52 weeks ended April 30, 2016 $ 1,012 For the 52 weeks ended May 2, 2015 $ 4,461
Estimated Amortization Expense	Estimated Amortization Expense (12 months ending on or about April 30) 2018 $ 587 2019 $ 324
Changes in Carrying Amount of Goodwill by Segment	The changes in the carrying amount of goodwill by segment for fiscal 2017 and fiscal 2016 are as follows: B&N Retail NOOK Total Balance as of May 2, 2015 $ 215,197 — $ 215,197 Benefit of excess tax amortization (a) (3,921 ) — (3,921 ) Balance as of April 30, 2016 $ 211,276 — $ 211,276 Benefit of excess tax amortization (a) (3,895 ) — (3,895 ) Balance as of April 29, 2017 $ 207,381 — $ 207,381 (a) The tax basis of goodwill arising from an acquisition during the 52 weeks ended January 29, 2005 exceeded the related basis for financial reporting purposes by approximately $96,576. In accordance with ASC 740-10-30, Accounting for Income Taxes,

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Apr. 29, 2017
Rental Expense Under Operating Leases	Rental expense under operating leases is as follows: Fiscal 2017 Fiscal 2016 Fiscal 2015 Minimum rentals $ 302,784 297,322 294,214 Percentage rentals 1,353 1,821 2,305 $ 304,137 299,143 296,519
Future Minimum Annual Rentals, Excluding Percentage Rentals Non-cancelable Lease Terms Greater Than One Year	Future minimum annual rentals, excluding percentage rentals, required under B&N Retail leases that had initial, non-cancelable Fiscal Year 2018 $ 314,274 2019 263,121 2020 202,711 2021 141,638 2022 96,621 After 2022 106,648 $ 1,125,013
Purchase obligations Including Hardware And Software Maintenance Contracts And Inventory Purchase Commitments	Purchase obligations, which include hardware and software maintenance contracts and inventory purchase commitments, as of April 29, 2017 are as follows: Less Than 1 Year $ 34,105 1-3 21,231 3-5 — More Than 5 Years — Total $ 55,336

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Apr. 29, 2017
Summarized Financial Information of Reportable Segments	Summarized financial information concerning the Company’s reportable segments is presented below: Sales by Segment 52 weeks ended 2017 52 weeks ended 2016 52 weeks ended 2015 B&N Retail $ 3,784,655 $ 4,028,614 $ 4,108,243 NOOK 146,514 191,520 263,833 Elimination (a) (36,611 ) (56,290 ) (74,968 ) Total $ 3,894,558 $ 4,163,844 $ 4,297,108 Sales by Product Line 52 weeks ended 2017 52 weeks ended 2016 52 weeks ended 2015 Media (b) 70 % 70 % 70 % Digital (c) 3 % 5 % 7 % Other (d) 27 % 25 % 23 % Total 100 % 100 % 100 % Depreciation and Amortization 52 weeks ended 2017 52 weeks ended 2016 52 weeks ended 2015 B&N Retail $ 98,877 $ 101,888 $ 104,373 NOOK 19,010 33,975 39,292 Total $ 117,887 $ 135,863 $ 143,665 Operating Income (Loss) 52 weeks ended 2017 52 weeks ended 2016 52 weeks ended 2015 B&N Retail $ 90,663 $ 113,296 $ 213,355 NOOK (36,355 ) (98,640 ) (123,161 ) Total $ 54,308 $ 14,656 $ 90,194 Capital Expenditures 52 weeks ended 2017 52 weeks ended 2016 52 weeks ended 2015 B&N Retail $ 89,706 $ 81,277 $ 73,783 NOOK 6,552 12,997 21,022 Total $ 96,258 $ 94,274 $ 94,805 Total Assets (e) As of April 29, 2017 As of April 30, B&N Retail $ 1,897,122 $ 1,873,381 NOOK (f) 35,799 139,401 Total $ 1,932,921 $ 2,012,782 (a) Represents sales from NOOK to B&N Retail on a sell-through basis. (b) Includes tangible books, music, movies, rentals and newsstand. (c) Includes NOOK ® (d) Includes Toys & Games, café products, gifts and miscellaneous other. (e) Excludes intercompany balances. (f) Decrease in assets is related to the net tax receivable position.
Reconciliation of Operating Income from Reportable Segments	A reconciliation of operating income from reportable segments to income from continuing operations before taxes in the consolidated financial statements is as follows: 52 weeks ended April 29, 2017 52 weeks ended 2016 52 weeks ended 2015 Reportable segments operating income $ 54,308 $ 14,656 $ 90,194 Interest expense, net and amortization of deferred financing costs (7,509 ) (8,770 ) (17,678 ) Consolidated income before taxes $ 46,799 $ 5,886 $ 72,516

Selected Quarterly Financial 48

Selected Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Apr. 29, 2017
Summary of Quarterly Financial Information	A summary of quarterly financial information for fiscal 2017 and fiscal 2016 is as follows: Fiscal 2017 Quarterly Period Ended On July 30, 2016 October 29, January 28, April 29, Fiscal Year Sales $ 913,882 858,548 1,300,908 821,220 3,894,558 Gross profit 277,539 255,375 436,801 242,487 1,212,202 Net income (loss) $ (14,416 ) (20,409 ) 70,276 (13,428 ) 22,023 Basic income (loss) per common share $ (0.20 ) (0.29 ) 0.97 (0.19 ) 0.30 Diluted income (loss) per common share $ (0.20 ) (0.29 ) 0.96 (0.19 ) 0.30 Fiscal 2016 Quarterly Period Ended On August 1, October 31, January 30, April 30, Fiscal Year Sales $ 978,559 894,654 1,413,947 876,684 4,163,844 Gross profit 300,098 269,786 491,655 265,758 1,327,297 Net income (loss) from continuing operations (7,751 ) (27,203 ) 80,262 (30,608 ) 14,700 Net loss from discontinued operations (27,123 ) (12,023 ) — — (39,146 ) Net income (loss) $ (34,874 ) (39,226 ) 80,262 (30,608 ) (24,446 ) Basic income (loss) per common share: Income (loss) from continuing operations $ (0.27 ) (0.36 ) 1.04 (0.42 ) 0.05 Loss from discontinued operations (0.41 ) (0.16 ) — — (0.54 ) Basic income (loss) per common share $ (0.68 ) (0.52 ) 1.04 (0.42 ) (0.49 ) Diluted income (loss) per common share: Income (loss) from continuing operations $ (0.27 ) (0.36 ) 1.04 (0.42 ) 0.05 Loss from discontinued operations (0.41 ) (0.16 ) — — (0.54 ) Diluted income (loss) per common share $ (0.68 ) (0.52 ) 1.04 (0.42 ) (0.49 )

Summary of Significant Accoun49

Summary of Significant Accounting Policies - Additional Information (Detail)	Aug. 02, 2015shares	Jan. 30, 2016USD ($)	Apr. 29, 2017USD ($)StoreSegment	Apr. 30, 2016USD ($)	May 02, 2015USD ($)	Dec. 22, 2014	Jan. 22, 2013	Oct. 04, 2012
Summary Of Significant Accounting Policies [Line Items]
Number of stores | Store			633
Number of states the company operated | Store			50
Number of operating segments | Segment			2
Registration amendment dates			Registration Statement on Form S-1, which was filed with the Securities and Exchange Commission (SEC) on February 26, 2015 and was amended on April 29, 2015, June 4, 2015, June 29, 2015, July 13, 2015, July 14, 2015 and July 15, 2015.
Short-term, highly liquid instruments purchased with an original maturity Period			3 months
Net property and equipment			$ 276,122,000	$ 298,580,000
Depreciation expense			117,105,000	134,850,000	$ 139,204,000
Capitalized software costs			75,893,000	79,890,000
Amortizable intangible assets, net of amortization			911,000	1,610,000
Impairment losses on other long lived assets			349,000	3,991,000	366,000
Goodwill			207,381,000	211,276,000	215,197,000
Unamortizable intangible assets			309,294,000	309,294,000	313,134,000
Impairment charges			0	3,840,000	0
Deferred financing fees			6,346,000	7,796,000
Amortization of deferred financing fees			$ 1,950,000	3,276,000	5,477,000
Estimated life of NOOK, years			2 years
Advertising costs			$ 36,420,000	53,569,000	50,210,000
Costs associated with store closings			1,434,000	744,000	1,301,000
Gift card breakage			35,524,000	29,074,000	26,080,000
Gift card liabilities			$ 351,424,000	353,103,000
Software and Software Development Costs
Summary Of Significant Accounting Policies [Line Items]
Useful Life			3 years
Capitalized software costs			$ 18,450,000	31,531,000
Capitalized Computer Software, Accumulated Amortization			$ 23,584,000	30,461,000	27,618,000
Website Development Costs
Summary Of Significant Accounting Policies [Line Items]
Useful Life			7 years
Fixtures and Equipment
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives			10 years
Goodwill and Unamortizable Intangible Assets
Summary Of Significant Accounting Policies [Line Items]
Assets accounted as a percentage of Company's total assets			26.70%
Nook
Summary Of Significant Accounting Policies [Line Items]
Recognized over			2 years
Deferred revenue			$ 226,000	160,000
Nook | Minimum
Summary Of Significant Accounting Policies [Line Items]
Average percent, NOOK's sales price			0.00%
Nook | Maximum
Summary Of Significant Accounting Policies [Line Items]
Average percent, NOOK's sales price			5.00%
Annual Fee
Summary Of Significant Accounting Policies [Line Items]
Non-refundable, after first 30 days, annual fee			$ 25
Publishing contracts
Summary Of Significant Accounting Policies [Line Items]
Unamortizable intangible assets			15,894,000	15,894,000	19,734,000
Impairment charges			3,840,000	3,840,000
Selling and Administrative Expenses
Summary Of Significant Accounting Policies [Line Items]
Impairment losses on other long lived assets			349,000	150,000	366,000
Goodwill impairment loss			$ 0	0	0
Impairment charges		$ 3,840,000
B&N Education, LLC
Summary Of Significant Accounting Policies [Line Items]
Spin-off share distribution for each share of Barnes & Noble common stock held | shares	0.632
Percentage of membership interest following completion of Spin-Off	100.00%
Date of business Spin-Off	Aug. 2, 2015
Spin-Off transaction, record date	Jul. 27, 2015
Percentage of membership interest						100.00%
Microsoft Corporation
Summary Of Significant Accounting Policies [Line Items]
Percentage of non controlling interest								17.60%
Percentage of membership interest								82.40%
Pearson Plc
Summary Of Significant Accounting Policies [Line Items]
Percentage of non controlling interest							5.00%
B&N Retail
Summary Of Significant Accounting Policies [Line Items]
Number of stores | Store			633
Goodwill			$ 207,381,000	$ 211,276,000	$ 215,197,000

Schedule of Operations for Disc

Schedule of Operations for Discontinued Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Oct. 31, 2015	Aug. 01, 2015	Apr. 30, 2016	May 02, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net income (loss) from discontinued operations	$ (12,023)	$ (27,123)	$ (39,146)	$ 3,724
Barnes & Noble Education, Inc | Discontinued Operations, Disposed of by Means Other than Sale, Spinoff
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sales			238,983	1,772,389
Cost of sales and occupancy			186,697	1,325,814
Gross profit			52,286	446,575
Selling and administrative expenses			94,933	353,087
Depreciation and amortization			13,100	50,509
Operating income (loss) from discontinued operations			(55,747)	42,979
Interest expense, net and amortization of deferred financing fees			3	210
Income (loss) before income taxes from discontinued operations			(55,750)	42,769
Income taxes			(16,604)	39,045
Net income (loss) from discontinued operations			$ (39,146)	$ 3,724

Schedule of Classes of Assets a

Schedule of Classes of Assets and Liabilities for Discontinued Operations (Detail) $ in Thousands	May 02, 2015USD ($)
Carrying amounts of assets included as part of discontinued operations:
Cash and cash equivalents	$ 59,714
Barnes & Noble Education, Inc | Discontinued Operations, Disposed of by Means Other than Sale, Spinoff
Carrying amounts of assets included as part of discontinued operations:
Cash and cash equivalents	59,714
Receivables, net	38,311
Merchandise inventories, net	297,425
Prepaid expenses and other current assets	52,176
Total current assets	447,626
Property and equipment:
Buildings and leasehold improvements	149,065
Fixtures and equipment	335,404
Property and equipment	484,469
Less accumulated depreciation and amortization	376,911
Net property and equipment	107,558
Goodwill	274,070
Intangible assets, net	198,190
Other non-current assets	39,883
Total assets classified as discontinued operations in the consolidated balance sheet	1,067,327
Carrying amounts of liabilities included as part of discontinued operations:
Accounts payable	170,490
Accrued liabilities	133,123
Total current liabilities	303,613
Long-term deferred taxes	41,924
Other long-term liabilities	34,093
Total liabilities classified as discontinued operations in the consolidated balance sheet	$ 379,630

Michael P. Huseby Resignation C

Michael P. Huseby Resignation Charge - Additional Information (Detail) - Michael P. Huseby - USD ($) $ in Thousands	Aug. 02, 2015	Oct. 29, 2016
Restructuring Cost and Reserve [Line Items]
Severance payment	$ 7,742
Shares issued pursuant to the accelerated vesting of the equity-based awards	300,000
Value of shares issued pursuant to the accelerated vesting of the equity-based awards	$ 8,022
Net cash payment related to resignation		$ 15,764
Selling and Administrative Expenses
Restructuring Cost and Reserve [Line Items]
Total resignation charge		$ 10,510

CEO Departure - Additional Info

CEO Departure - Additional Information (Detail) - Release Agreement - Chief Executive Officer $ in Thousands	3 Months Ended
	Oct. 29, 2016USD ($)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Cash payment under release agreement	$ 4,826
Expense relating to the equity awards	1,933
Selling and Administrative Expenses
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Net charge related to the cash payment under release agreement	$ 2,892

EBook Settlement - Additional I

EBook Settlement - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016
Loss Contingencies [Line Items]
Redemptions receivable from Apple	$ 2,478	$ 53,809
Apple Inc | Antitrust Lawsuit on Price of Digital Books
Loss Contingencies [Line Items]
Credit settlement amount	95,707
Redemptions receivable from Apple	2,478
Customer redemptions liability	60,844
Activated credit amount	59,232
Credit redeemed	$ 52,687

Credit Facility - Additional In

Credit Facility - Additional Information (Detail) - USD ($)	Aug. 03, 2015	Apr. 29, 2011	Aug. 01, 2015	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015	Sep. 30, 2016
Line of Credit Facility [Line Items]
Allowable annual dividend payment under new credit facility				$ 70,000,000
Debt instrument, interest rate				3.73%	2.69%	0.00%
Line of credit facility, amount outstanding				$ 64,900,000	$ 47,200,000
Letters of credit, outstanding amount				38,833,000	47,895,000
Credit facility, fees expensed on unused portion				$ 2,235,000	2,781,000	$ 4,658,000
Amended Credit Agreement
Line of Credit Facility [Line Items]
Credit facility, borrowing capacity		$ 1,000,000,000
Credit facility maturity term, in years		5 years
Credit facility, expiration date			Apr. 29, 2016
Write off of deferred financing fees					460,000
Unamortized deferred financing fees					3,542,000
New Credit Facility
Line of Credit Facility [Line Items]
Unamortized deferred financing fees					$ 5,701,000
Amortization period for deferred financing fees					5 years
New Credit Facility | Maximum
Line of Credit Facility [Line Items]
Option to increase in commitments under credit agreement	$ 250,000,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Credit facility, borrowing capacity	$ 700,000,000
Credit facility maturity term, in years	5 years
Revolving Credit Facility | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Debt instrument, percentage points added to reference rate	1.75%
Revolving Credit Facility | Base Rate
Line of Credit Facility [Line Items]
Debt instrument, percentage points added to reference rate	0.75%
Revolving Credit Facility | Maximum | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Debt instrument, percentage points added to reference rate	2.00%
Revolving Credit Facility | Maximum | Base Rate
Line of Credit Facility [Line Items]
Debt instrument, percentage points added to reference rate	1.00%
Revolving Credit Facility | Minimum | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Debt instrument, percentage points added to reference rate	1.50%
Revolving Credit Facility | Minimum | Base Rate
Line of Credit Facility [Line Items]
Debt instrument, percentage points added to reference rate	0.50%
FILO Credit Facility, Revolving Credit Facility, the New Credit Facility
Line of Credit Facility [Line Items]
Credit facility, borrowing capacity							$ 50,000,000
Debt instrument, interest rate description				Interest under the Revolving Credit Facility accrues, at the election of the Company, at a LIBOR or alternate base rate, plus, in each case, an applicable interest rate margin, which is determined by reference to the level of excess availability under the Revolving Credit Facility.
Debt instrument, interest rate	1.00%
Unamortized deferred financing fees				$ 474,000
Amortization period for deferred financing fees				5 years

Credit Facility (Detail)

Credit Facility (Detail) - USD ($) $ in Thousands		12 Months Ended
		Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Line of Credit Facility [Line Items]
Credit facility at period end		$ 64,900	$ 47,200
Average balance outstanding during the period		96,297	66,948	$ 18,227
Maximum borrowings outstanding during the period		$ 285,278	$ 293,200	$ 202,800
Weighted average interest rate during the period	[1]	5.77%	8.21%	38.18%
Interest rate at end of period		3.73%	2.69%	0.00%
[1]	Includes commitment fees.

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail)	1 Months Ended	12 Months Ended
	Sep. 30, 2003shares	Apr. 29, 2017USD ($)CompensationPlanshares	Apr. 30, 2016USD ($)shares	May 02, 2015USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of active share-based incentive plans | CompensationPlan		2
Shares of common stock available for future grants		7,261,000
Stock options granted		0	0	0
Stock option exercised during period		31,000	111,000	83,000
Total intrinsic value of options exercised | $		$ 99,000	$ 546,000	$ 596,000
Stock-based compensation expense | $		6,299,000	14,201,000	16,875,000
Selling and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense | $		6,299,000	14,201,000	16,875,000
Leonard Riggio, Company's Executive Chairman
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option exercised during period	1,318,750
Shares issued during period for stock options exercised	606,277
Shares held in Rabbi trust	712,473
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense | $		280,000
Total fair value of shares that vested | $		$ 680,000	$ 637,000	$ 2,188,000
Unrecognized compensation expense, weighted average period		4 months 17 days
Number of shares vested		64,000	43,000	96,000
Restricted Stock | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period in years		1 year
Restricted Stock | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period in years		4 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense | $		$ 5,084,000
Total fair value of shares that vested | $		$ 6,612,000	$ 18,047,000	$ 23,578,000
Unrecognized compensation expense, weighted average period		1 year 9 months 14 days
Number of shares vested		609,000	1,312,000	1,054,000
Restricted Stock Units (RSUs) | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period in years		1 year
Restricted Stock Units (RSUs) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period in years		4 years
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period in years		3 years
Share-based Compensation Arrangement by Share-based Payment Award		0
Total unrecognized compensation expense | $		$ 2,940,000
Unrecognized compensation expense, weighted average period		1 year 11 months 19 days
Number of shares vested		0	0	0
Performance Shares | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage upon the achievement of a threshold		50.00%
Performance Shares | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage upon the achievement of a threshold		150.00%
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period in years		4 years
Contractual term		10 years
Total unrecognized compensation expense | $		$ 0
2009 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of common stock available for future grants		7,261,401

Summary of Stock Option Activit

Summary of Stock Option Activity (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016		May 02, 2015	May 03, 2014
Number of Shares
Beginning Balance	324	455		1,039
Granted	0	0		0
Exercised	(31)	(111)		(83)
Forfeited	(38)	(239)		(501)
Adjustment due to the Spin-Off of B&N Education		219
Ending Balance	255	324		455	1,039
Vested and expected to vest in the future at end of period	255
Exercisable at end of period	255
Available for grant at end of period	7,261
Weighted Average Exercise Price
Beginning Balance	$ 11.29	$ 16.62		$ 20.14
Granted	0	0	[1]	0
Exercised	9.91	11.71	[1]	15.47
Forfeited	21.14	10.89	[1]	24.12
Adjustment due to the Spin-Off of B&N Education		0
Ending Balance	9.99	$ 11.29		$ 16.62	$ 20.14
Vested and expected to vest in the future at end of period	9.99
Exercisable at end of period	$ 9.99
Weighted Average Remaining Contractual Term
Weighted Average Remaining Contractual Term	4 years 7 months 13 days	5 years 1 month 2 days		6 years 3 months 8 days	4 years 6 months 10 days
Vested and expected to vest in the future at end of period	4 years 7 months 13 days
Exercisable at end of period	4 years 7 months 13 days
Aggregate Intrinsic Value
Aggregate Intrinsic Value	$ 11	$ 516		$ 3,114	$ 725
Vested and expected to vest in the future at end of period	11
Exercisable at end of period	$ 11
[1]	Weighted average exercise price is calculated using exercise price prior to the Spin-Off and after the Spin-Off.

Summary of Restricted Stock Act

Summary of Restricted Stock Activity (Detail) - Restricted Stock - $ / shares shares in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Number of Shares
Beginning Balance	64	43	99
Granted	77	64	43
Vested	(64)	(43)	(96)
Forfeited			(3)
Ending Balance	77	64	43
Weighted Average Grant Date Fair Value
Beginning Balance	$ 13.04	$ 22.24	$ 14.09
Granted	10.95	13.04	22.24
Vested	13.04	22.24	14.10
Forfeited	0	0	13.46
Ending Balance	$ 10.95	$ 13.04	$ 22.24

Summary of Restricted Stock Uni

Summary of Restricted Stock Units (Detail) - Restricted Stock Units (RSUs) - $ / shares shares in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016		May 02, 2015
Number of Shares
Beginning Balance	1,438	2,055		3,127
Granted	547	692		291
Vested	(609)	(1,312)		(1,054)
Forfeited	(826)	(1,054)		(309)
Adjustment due to the Spin-Off of B&N Education		1,057
Ending Balance	550	1,438		2,055
Weighted Average Grant Date Fair Value, Per Share
Beginning Balance	$ 13.76	$ 15.62		$ 15.15
Granted	12.42	18.82	[1]	19.40
Vested	11.75	10.68	[1]	15.19
Forfeited	14.22	10.74	[1]	15.94
Adjustment due to the Spin-Off of B&N Education		0
Ending Balance	$ 13.96	$ 13.76		$ 15.62
[1]	Weighted average grant date fair value is calculated using the grant price prior to the Spin-Off and after the Spin-Off.

Summary of Performance Based St

Summary of Performance Based Stock Unit Activity (Detail) - Performance Shares - $ / shares shares in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016		May 02, 2015
Number of Shares
Beginning Balance	151
Granted	507	110
Vested	0	0		0
Forfeited	(238)	(17)
Adjustment due to the Spin-Off of B&N Education		58
Ending Balance	420	151
Weighted Average Grant Date Fair Value, Per Share
Beginning Balance	$ 18.41	$ 0		$ 0
Granted	12.48	28.08	[1]	0
Vested	0	0	[1]	0
Forfeited	13.55	18.46	[1]	0
Adjustment due to the Spin-Off of B&N Education		0
Ending Balance	$ 14	$ 18.41		$ 0
[1]	Weighted average grant date fair value is calculated using the grant price prior to the Spin-Off and after the Spin-Off.

Receivables (Detail)

Receivables (Detail) - USD ($) $ in Thousands	Apr. 29, 2017	Apr. 30, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts	$ 16,189	$ 21,000
Credit/debit card receivables	25,136	28,232
eBook settlement receivable (see Note 5)	2,478	53,809
Other receivables	23,491	21,876
Total receivables, net	$ 67,294	$ 124,917

Other Long-Term Liabilities (De

Other Long-Term Liabilities (Detail) - USD ($) $ in Thousands	Apr. 29, 2017	Apr. 30, 2016
Other Long-Term Liabilities
Deferred rent	$ 59,142	$ 70,006
Tax liabilities and reserves	8,711	13,758
Insurance liabilities	14,225	15,219
Asset retirement obligations	11,482	11,268
Other	5,751	3,933
Total other long-term liabilities	$ 99,311	$ 114,184

Fair Values of Financial Inst64

Fair Values of Financial Instruments - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Indefinite-lived Intangible Assets [Line Items]
Impairment losses on unamortizable intangible assets	$ 0	$ 3,840	$ 0
Publishing contracts
Indefinite-lived Intangible Assets [Line Items]
Impairment losses on unamortizable intangible assets	$ 3,840	$ 3,840

Net Earnings (Loss) per Share -

Net Earnings (Loss) per Share - Additional Information (Detail) - shares	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Stock Options and Restricted Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from the calculation of earnings per share	140,341	129,450	86,491
Participating Securities
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from the calculation of earnings per share		2,163,190

Reconciliation of Basic and Dil

Reconciliation of Basic and Diluted Income (Loss) Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended				12 Months Ended
		Apr. 30, 2016	Jan. 30, 2016	Oct. 31, 2015	Aug. 01, 2015	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Numerator for basic income (loss) per share:
Net income from continuing operations		$ (30,608)	$ 80,262	$ (27,203)	$ (7,751)	$ 22,023	$ 14,700	$ 32,872
Inducement fee paid upon conversion of Series J preferred stock							(3,657)
Preferred stock dividends								(15,767)
Preferred stock dividends paid in shares							(1,783)
Accretion of dividends on preferred stock							(4,204)	(7,339)
Less allocation of dividends to participating securities						(576)	(1,219)
Less allocation of undistributed earnings to participating securities								(535)
Net income from continuing operations available to common shareholders						21,447	3,837	9,231
Net income (loss) from discontinued operations available to common shareholders				(12,023)	(27,123)		(39,146)	3,724
Less allocation of undistributed earnings to participating securities								(204)
Net income (loss) from discontinued operations available to common shareholders							(39,146)	3,520
Net income (loss) available to common shareholders						21,447	(35,309)	12,751
Numerator for diluted income (loss) per share:
Net income from continuing operations available to common shareholders						21,447	3,837	9,231
Net income (loss) from discontinued operations available to common shareholders				$ (12,023)	$ (27,123)		(39,146)	3,724
Net income from continuing operations available to common shareholders						21,447	3,837	9,232
Net income (loss) available to common shareholders						$ 21,447	(35,309)	12,752
Net income (loss) from discontinued operations available to common shareholders							$ (39,146)	$ 3,520
Denominator for basic income (loss) per share:
Basic weighted average common shares						72,188	72,410	60,842
Denominator for diluted income (loss) per share:
Basic weighted average shares						72,188	72,410	60,842
Preferred shares	[1]					0	0	0
Average dilutive options						63	118	86
Average dilutive non-participating securities						77	14
Diluted weighted average common shares						72,328	72,542	60,928
Basic income (loss) per common share:
Income from continuing operations		$ (0.42)	$ 1.04	$ (0.36)	$ (0.27)	$ 0.30	$ 0.05	$ 0.15
Income (loss) from discontinued operations				(0.16)	(0.41)		(0.54)	0.06
Basic income (loss) per common share						0.30	(0.49)	0.21
Diluted income (loss) per common share:
Income from continuing operations		$ (0.42)	$ 1.04	(0.36)	(0.27)	0.30	0.05	0.15
Income (loss) from discontinued operations				$ (0.16)	$ (0.41)		(0.54)	0.06
Diluted income (loss) per common share						$ 0.30	$ (0.49)	$ 0.21
Continuing Operations
Numerator for diluted income (loss) per share:
Preferred stock dividends	[1]					$ 0	$ 0	$ 0
Accretion of dividends on preferred stock	[1]					$ 0	0	0
Allocation of undistributed earnings to participating securities								535
Less diluted allocation of undistributed earnings to participating securities								(534)
Discontinued Operations
Numerator for basic income (loss) per share:
Net income (loss) from discontinued operations available to common shareholders							(39,146)	3,520
Net income (loss) from discontinued operations available to common shareholders							(39,146)	3,520
Numerator for diluted income (loss) per share:
Allocation of undistributed earnings to participating securities								204
Less diluted allocation of undistributed earnings to participating securities								(204)
Net income (loss) from discontinued operations available to common shareholders							(39,146)	3,520
Net income (loss) from discontinued operations available to common shareholders							$ (39,146)	$ 3,520
[1]	Although the Company was in a net income position during fiscal 2016 and fiscal 2015, the dilutive effect of the Company's convertible preferred shares was excluded from the calculation of income per share using the two-class method because the effect would be antidilutive.

Pension and Other Postretirem67

Pension and Other Postretirement Benefit Plans - Additional Information (Detail) $ in Thousands	Oct. 31, 2016	Apr. 30, 2016USD ($)Employee	Mar. 31, 2016USD ($)Employee	Jan. 31, 2015USD ($)Employee	Aug. 02, 2014USD ($)	Apr. 29, 2017USD ($)	Apr. 30, 2016USD ($)	May 02, 2015USD ($)
Pension and Other Postretirement Benefit Plans [Line Items]
Increase in pension liability					$ 15,747			$ 3,062
(Increase) decrease in other comprehensive income, before tax					$ (15,747)			6,503
Number of terminated vested participants elected to receive lump sum payments | Employee				735
Lump sum payments made to plan participants				$ 15,190
Pension plan settlement charge			$ 18,100				$ 20,897
Number of remaining active and terminated vested participants elected to receive lump sum payments | Employee		2,300
Number of remaining active and terminated vested participants received lump sum payments | Employee			1,800
Benefits for the remaining plan population transferred to Massachusetts Mutual Life Insurance Company		$ 34,300
Number of missed participants received lump sum payments	28
Pension expense						$ 276	25,330	10,434
Regular pension expense							4,433
Company contributions, employee benefit expenses						$ 11,815	$ 12,251	$ 12,363
Selling and Administrative Expenses
Pension and Other Postretirement Benefit Plans [Line Items]
Pension plan settlement charge				$ 7,317

Income Before Income Taxes (Det

Income Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Schedule Of Components Of Income Loss Before Income Taxes [Line Items]
Domestic operations	$ 47,127	$ 6,827	$ 68,535
Foreign operations	(328)	(941)	3,981
Income before income taxes	$ 46,799	$ 5,886	$ 72,516

Income Tax Provisions (Benefits

Income Tax Provisions (Benefits) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Current:
Federal	$ 3,722	$ (47,053)	$ 39,514
State	(7,480)	3,908	2,674
Foreign		(273)	1,314
Total current	(3,758)	(43,418)	43,502
Deferred:
Federal	25,724	21,570	6,099
State	2,810	13,018	(10,001)
Foreign		16	44
Total deferred	28,534	34,604	(3,858)
Total	$ 24,776	$ (8,814)	$ 39,644

Reconciliation Between Effectiv

Reconciliation Between Effective Income Tax Rate and Federal Statutory Income Tax Rate (Detail)	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Income Tax Rate Reconciliation [Line Items]
Federal statutory income tax rate	35.00%	35.00%	35.00%
State income taxes, net of federal income tax benefit	10.00%	8.30%	10.80%
Change to unrecognized tax benefits	(5.90%)	(111.30%)	0.20%
Excess executive compensation	0.30%	8.00%	3.70%
Meals and entertainment disallowance	0.50%	5.10%	1.10%
Tax credits		(76.30%)	(3.90%)
Joint venture net loss allocation			33.10%
Change in valuation allowance	(1.20%)	108.60%	(19.80%)
Changes in deferred taxes and payables	7.00%	(134.80%)	(5.40%)
Amounts not deductible for tax	1.90%
State law changes	3.10%	4.70%
Other, net	2.20%	3.00%	(0.10%)
Effective income tax rate	52.90%	(149.70%)	54.70%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Income Taxes [Line Items]
Joint venture net loss allocated to Microsoft			$ 105,542,000
Income taxes provision (benefit)	$ 24,776,000	$ (8,814,000)	$ 39,644,000
Effective income tax rate	52.90%	(149.70%)	54.70%
Valuation allowance	$ 7,644,000	$ 7,903,000
Increase (decrease) in valuation allowance	259,000
Federal net operating losses	4,219,000
State net operating losses	3,943,000
Unrecognized tax benefits, all of which, if recognized, would affect effective tax rate	9,419,000
Net interest and penalties (benefit) recognized in income tax expense	(2,860,000)	(7,774,000)	$ 1,394,000
Net accrued interest and penalties included in unrecognized tax benefits	1,561,000	$ 4,226,000
Amount of unrecognized tax benefits reasonably possible	3,740,000
State | Indefinite Life
Income Taxes [Line Items]
Tax credits	6,386,000
Subject To Utilization Limitations | State
Income Taxes [Line Items]
Net operating loss carryforwards	88,217,000
Subject To Utilization Limitations | Federal
Income Taxes [Line Items]
Net operating loss carryforwards	53,222,000
Net operating loss carryforwards, limitation on utilization	$ 6,653,000
Subject To Utilization Limitations | Federal | Minimum
Income Taxes [Line Items]
Net operating loss carryforwards, expiration dates	2,019
Subject To Utilization Limitations | Federal | Maximum
Income Taxes [Line Items]
Net operating loss carryforwards, expiration dates	2,024
Not Subject to Annual Limitation | Minimum
Income Taxes [Line Items]
Net operating loss carryforwards, expiration dates	2,030
Not Subject to Annual Limitation | State
Income Taxes [Line Items]
Net operating loss carryforwards	$ 87,876,000
Net operating loss carryforwards, limitation on utilization	$ 0

Components of Deferred Tax Asse

Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Apr. 29, 2017	Apr. 30, 2016
Deferred tax assets:
Accrued liabilities	$ 110,029	$ 124,475
Inventory		3,844
Insurance liability	7,973	8,392
Loss and credit carryovers	31,221	31,100
Lease transactions	7,131	13,813
Pension and post-retirement healthcare	581	670
Stock-based compensation	3,182	1,918
Other	1,379	503
Gross deferred tax assets	161,496	184,715
Valuation allowance	(7,644)	(7,903)
Net deferred tax assets	153,852	176,812
Deferred tax liabilities:
Prepaid expenses	(4,670)	(5,678)
Goodwill and intangible asset amortization	(140,270)	(133,267)
Inventory	(2,608)
Investment in Barnes & Noble.com	(78,756)	(78,650)
Depreciation	(13,680)	(13,234)
Gross deferred tax liabilities	(239,984)	(230,829)
Net deferred tax liabilities	$ (86,132)	$ (54,017)

Reconciliation of Beginning and

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Income Tax Contingency [Line Items]
Beginning Balance	$ 14,572	$ 18,382	$ 19,155
Additions for tax positions of the current period	337	238	731
Additions for tax positions of prior periods	1,644	7,433
Reductions due to settlements		(5,980)
Reductions for tax positions of prior periods	(7,134)	(5,501)	(1,504)
Ending Balance	$ 9,419	$ 14,572	$ 18,382

Amortizable Intangible Assets a

Amortizable Intangible Assets and Unamortizable Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015	Apr. 29, 2017	Apr. 30, 2016
Intangible Assets by Major Class [Line Items]
Gross Carrying Amount				$ 25,493	$ 25,410
Unamortizable intangible assets	$ 309,294	$ 313,134	$ 313,134	309,294	309,294
Accumulated Amortization				(24,582)	(23,800)
Total amortizable and unamortizable, intangible assets				310,205	310,904
Total				911	1,610
Beginning Balance	309,294	313,134
Impairment	0	(3,840)	0
Ending Balance	309,294	309,294	313,134
Trade name
Intangible Assets by Major Class [Line Items]
Unamortizable intangible assets	293,400	293,400	293,400	293,400	293,400
Beginning Balance	293,400	293,400
Ending Balance	293,400	293,400	293,400
Publishing contracts
Intangible Assets by Major Class [Line Items]
Unamortizable intangible assets	15,894	19,734	19,734	15,894	15,894
Beginning Balance	15,894	19,734
Impairment	(3,840)	(3,840)
Ending Balance	$ 15,894	$ 15,894	$ 19,734
Technology
Intangible Assets by Major Class [Line Items]
Gross Carrying Amount				10,710	10,710
Accumulated Amortization				(9,997)	(9,589)
Total				713	1,121
Technology | Minimum
Intangible Assets by Major Class [Line Items]
Useful Life	5 years	5 years
Technology | Maximum
Intangible Assets by Major Class [Line Items]
Useful Life	10 years	10 years
Distribution contracts
Intangible Assets by Major Class [Line Items]
Useful Life	10 years	10 years
Gross Carrying Amount				8,325	8,325
Accumulated Amortization				(8,201)	(7,905)
Total				124	420
Other
Intangible Assets by Major Class [Line Items]
Gross Carrying Amount				6,458	6,375
Accumulated Amortization				(6,384)	(6,306)
Total				$ 74	$ 69
Other | Minimum
Intangible Assets by Major Class [Line Items]
Useful Life	3 years	3 years
Other | Maximum
Intangible Assets by Major Class [Line Items]
Useful Life	10 years	10 years

Aggregate Amortization Expense

Aggregate Amortization Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Goodwill and Intangible Assets Disclosure [Line Items]
Aggregate Amortization Expense	$ 782	$ 1,012	$ 4,461

Estimated Amortization Expense

Estimated Amortization Expense (Detail) $ in Thousands	Apr. 29, 2017USD ($)
Estimated Amortization Expense [Line Items]
2,018	$ 587
2,019	$ 324

Intangible Assets and Goodwil77

Intangible Assets and Goodwill - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jan. 30, 2016	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment charges		$ 0	$ 3,840	$ 0
Selling and Administrative Expenses
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment charges	$ 3,840

Changes in Carrying Amount of G

Changes in Carrying Amount of Goodwill by Segment (Detail) - USD ($) $ in Thousands		12 Months Ended
		Apr. 29, 2017	Apr. 30, 2016
Goodwill [Line Items]
Balance		$ 211,276	$ 215,197
Benefit of excess tax amortization	[1]	(3,895)	(3,921)
Balance		207,381	211,276
B&N Retail
Goodwill [Line Items]
Balance		211,276	215,197
Benefit of excess tax amortization	[1]	(3,895)	(3,921)
Balance		$ 207,381	$ 211,276
[1]	The tax basis of goodwill arising from an acquisition during the 52 weeks ended January 29, 2005 exceeded the related basis for financial reporting purposes by approximately $96,576. In accordance with ASC 740-10-30, Accounting for Income Taxes, the Company is recognizing the tax benefits of amortizing such excess as a reduction of goodwill as it is realized on the Company's income tax return.

Changes in Carrying Amount of79

Changes in Carrying Amount of Goodwill by Segment (Parenthetical) (Detail) $ in Thousands	Apr. 27, 2013USD ($)
Goodwill [Line Items]
Tax basis of goodwill in excess of related basis	$ 96,576

Microsoft Investment - Addition

Microsoft Investment - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Dec. 03, 2014	Apr. 29, 2017	May 02, 2015	Apr. 30, 2016	Apr. 27, 2012
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase price paid in cash			$ 76,175
Aggregate purchase price, paid by shares		2,737,290	2,737,290
Common stock, par value		$ 0.001		$ 0.001
B&N Education, LLC
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase price	$ 124,850
Percentage of business contingent payment agreement	22.70%
Business contingent payment agreement, Description	the parties entered into a Digital Business Contingent Payment Agreement, pursuant to which Microsoft is entitled to receive 22.7% of the proceeds from, among other events or transactions, (1) any future dividends or other distributions received from Barnes & Noble’s NOOK digital business at any time until the date that is three years from the closing, subject to a one-year extension under certain circumstances, and (2) the sale of Barnes & Noble’s NOOK digital business at any time until the date that is three years from the closing, subject to a one-year extension under certain circumstances.
B&N Education, LLC | Common Stock
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase price, paid by shares	2,737,290
Common stock, par value	$ 0.001
B&N Education, LLC | Series A Preferred
Subsidiary, Sale of Stock [Line Items]
Preferred stock issued, aggregate purchase price	$ 300,000
Aggregate purchase price paid in cash	$ 62,425
B&N Education, LLC | Morrison | Series A Preferred
Subsidiary, Sale of Stock [Line Items]
Preferred Stock, shares issued					300,000
Preferred stock issued, aggregate purchase price					$ 300,000

Pearson Investment - Additional

Pearson Investment - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Dec. 22, 2014	Jan. 22, 2013	Apr. 29, 2017	May 02, 2015	Apr. 30, 2016
Schedule Of Activities And Transactions Associated With Related Cost [Line Items]
Aggregate purchase price, paid by shares			2,737,290	2,737,290
Common stock, par value			$ 0.001		$ 0.001
Pearson Plc
Schedule Of Activities And Transactions Associated With Related Cost [Line Items]
Aggregate purchase price paid in cash		$ 89,500
Percentage of non controlling interest		5.00%
Percentage of common membership interest owned by Pearson PLC		78.20%
Preferred membership Interest		16.80%
Warrants purchase		5.00%
Pearson Plc | Common Stock
Schedule Of Activities And Transactions Associated With Related Cost [Line Items]
Aggregate purchase price, paid by shares	602,927
Common stock, par value	$ 0.001
Pearson Plc | Series B Preferred
Schedule Of Activities And Transactions Associated With Related Cost [Line Items]
Aggregate purchase price paid in cash	$ 13,750

Series J Preferred Stock - Addi

Series J Preferred Stock - Additional Information (Detail) $ / shares in Units, $ in Thousands	Jul. 24, 2015	Jul. 09, 2015USD ($)shares	Aug. 18, 2011USD ($)$ / sharesshares	Apr. 29, 2017$ / shares	Apr. 30, 2016$ / shares	Jun. 05, 2015$ / shares	Apr. 08, 2014	Aug. 29, 2011
Preferred Stock [Line Items]
Common stock, par value				$ 0.001	$ 0.001
Series J Preferred Stock
Preferred Stock [Line Items]
Common stock, par value						$ 0.001
Common stock issued pursuant to conversion | shares		6,117,342
Number of preferred stock converted into common shares | shares		103,995
Inducement fee upon conversion of preferred stock | $		$ 3,657
Stock conversion, conversion ratio	59.8727	58.8235
Private Placement
Preferred Stock [Line Items]
Ownership percentage of initial investment							10.00%
Private Placement | Series J Preferred Stock
Preferred Stock [Line Items]
Preferred Stock, shares issued | shares			204,000
Preferred Stock, par value			$ 0.001
Preferred stock issued, aggregate purchase price | $			$ 204,000
Preferred Stock, convertible percentage of common stock outstanding								16.60%
Preferred Stock, initial conversion price			$ 17
Preferred Stock, initial dividend rate			7.75%

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail) - USD ($)	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	Mar. 15, 2017	Oct. 20, 2015
Class of Stock [Line Items]
Treasury stock repurchased, shares	2,019,798	2,763,142
Treasury stock repurchase plan	$ 23,281,000	$ 26,718,000
Treasury stock, shares	39,497,000	37,941,000
Treasury stock, at cost	$ 1,121,071,000	$ 1,110,438,000
Maximum
Class of Stock [Line Items]
Number of shares authorized to be repurchase			$ 50,000,000	$ 50,000,000
Stock Repurchase Program
Class of Stock [Line Items]
Treasury stock, shares	39,496,765,000
Treasury stock, at cost	$ 1,086,414,000
New Stock Repurchase Program
Class of Stock [Line Items]
Stock repurchase program, remaining authorized repurchase amount	$ 50,000,000

Rental Expense Under Operating

Rental Expense Under Operating Leases (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Operating Leased Assets [Line Items]
Minimum rentals	$ 302,784	$ 297,322	$ 294,214
Percentage rentals	1,353	1,821	2,305
Operating Leases, Rent Expense, Net, Total	$ 304,137	$ 299,143	$ 296,519

Future Minimum Annual Rentals,

Future Minimum Annual Rentals, Excluding Percentage Rentals Non-cancelable Lease Terms Greater Than One Year (Detail) $ in Thousands	Apr. 29, 2017USD ($)
Operating Leased Assets [Line Items]
2,018	$ 314,274
2,019	263,121
2,020	202,711
2,021	141,638
2,022	96,621
After 2,022	106,648
Operating Leases, Future Minimum Payments Due, Total	$ 1,125,013

Purchase obligations Including

Purchase obligations Including Hardware And Software Maintenance Contracts And Inventory Purchase Commitments (Detail) $ in Thousands	Apr. 29, 2017USD ($)
Unrecorded Unconditional Purchase Obligation [Line Items]
Less Than 1 Year	$ 34,105
1-3 Years	21,231
3-5 Years	0
More Than 5 Years	0
Total	$ 55,336

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail)	12 Months Ended
	Apr. 29, 2017StoreSegment
Segment Reporting Information [Line Items]
Number of operating segments | Segment	2
Number of stores	633
B&N Retail
Segment Reporting Information [Line Items]
Number of stores	633

Summarized Financial Informatio

Summarized Financial Information Reportable Segments (Detail) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Apr. 29, 2017	Jan. 28, 2017	Oct. 29, 2016	Jul. 30, 2016	Apr. 30, 2016	Jan. 30, 2016	Oct. 31, 2015	Aug. 01, 2015	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Segment Reporting Information [Line Items]
Sales		$ 821,220	$ 1,300,908	$ 858,548	$ 913,882	$ 876,684	$ 1,413,947	$ 894,654	$ 978,559	$ 3,894,558	$ 4,163,844	$ 4,297,108
Depreciation and amortization										$ 117,887	$ 135,863	$ 143,665
Sales by Product Line										100.00%	100.00%	100.00%
Operating Income (Loss)										$ 54,308	$ 14,656	$ 90,194
Capital Expenditures										96,258	94,274	$ 94,805
Total Assets	[1]	1,932,921				2,012,782				$ 1,932,921	$ 2,012,782
Media
Segment Reporting Information [Line Items]
Sales by Product Line	[2]									70.00%	70.00%	70.00%
Digital
Segment Reporting Information [Line Items]
Sales by Product Line	[3]									3.00%	5.00%	7.00%
Other
Segment Reporting Information [Line Items]
Sales by Product Line	[4]									27.00%	25.00%	23.00%
B&N Retail
Segment Reporting Information [Line Items]
Total Assets	[1]	1,897,122				1,873,381				$ 1,897,122	$ 1,873,381
Nook
Segment Reporting Information [Line Items]
Total Assets	[1],[5]	$ 35,799				$ 139,401				35,799	139,401
Operating Segments | B&N Retail
Segment Reporting Information [Line Items]
Sales										3,784,655	4,028,614	$ 4,108,243
Depreciation and amortization										98,877	101,888	104,373
Operating Income (Loss)										90,663	113,296	213,355
Capital Expenditures										89,706	81,277	73,783
Operating Segments | Nook
Segment Reporting Information [Line Items]
Sales										146,514	191,520	263,833
Depreciation and amortization										19,010	33,975	39,292
Operating Income (Loss)										(36,355)	(98,640)	(123,161)
Capital Expenditures										6,552	12,997	21,022
Elimination
Segment Reporting Information [Line Items]
Sales	[6]									$ (36,611)	$ (56,290)	$ (74,968)
[1]	Excludes intercompany balances.
[2]	Includes tangible books, music, movies, rentals and newsstand.
[3]	Includes NOOK®, related accessories, eContent and warranties.
[4]	Includes Toys & Games, café products, gifts and miscellaneous other.
[5]	Decrease in assets is related to the net tax receivable position.
[6]	Represents sales from NOOK to B&N Retail on a sell-through basis.

Reconciliation of Operating Inc

Reconciliation of Operating Income from Reportable Segments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segments operating income	$ 54,308	$ 14,656	$ 90,194
Interest expense, net and amortization of deferred financing costs	(7,509)	(8,770)	(17,678)
Consolidated income before taxes	$ 46,799	$ 5,886	$ 72,516

Legal Proceedings - Additional

Legal Proceedings - Additional Information (Detail) $ in Thousands	Jan. 12, 2017USD ($)	Dec. 28, 2016USD ($)	Nov. 27, 2013LegalMatter	Jun. 14, 2013LegalMatter	Apr. 29, 2017USD ($)
Legal Claim
Loss Contingencies [Line Items]
Number of putative shareholder derivative complaints filed | LegalMatter				1
Damages awarded	$ 270	$ 267			$ 1,330
Prejudgment interest sought		90
Addition by court in prejudgment interest sought		3
Damages or ongoing royalties refused award value		13
Litigation damage final judgment amount		282
Issue of costs awarded		27
Additional costs sought to recover		$ 25
Legal Claim | Pending Litigation
Loss Contingencies [Line Items]
Tax cost sought by plaintiff					$ 110
Carag
Loss Contingencies [Line Items]
Number of putative shareholder derivative complaints filed | LegalMatter			1

Barnes & Noble Education, Inc91

Barnes & Noble Education, Inc. Transactions - Additional Information (Detail) - B&N Education, LLC $ in Thousands	12 Months Ended
	Apr. 29, 2017USD ($)
Transaction Agreement [Line Items]
Accounts receivable	$ 8,160
Discontinued Operations
Transaction Agreement [Line Items]
Fee charged for purchases of inventory and direct costs incurred	$ 29,174
Maximum
Transaction Agreement [Line Items]
Transition services agreement period	2 years
Minimum
Transaction Agreement [Line Items]
Tax matters agreement period	2 years

Certain Relationships and Rel92

Certain Relationships and Related Transactions - Additional Information (Detail) $ in Thousands	12 Months Ended
	Apr. 29, 2017USD ($)Location	Apr. 30, 2016USD ($)	May 02, 2015USD ($)
Transactions with Third Party [Line Items]
Net effect of overpayment of construction expenses and underpayment of base rent			$ 418
Corporate Office
Transactions with Third Party [Line Items]
Number of location leased | Location	2
Annual rent	$ 9,637	$ 7,784	6,834
Office And Warehouse Facilities
Transactions with Third Party [Line Items]
Annual rent		456	262
Ownership interest by related parties	50.00%
Payment for rent		179
Proceeds from rent		174
MBS
Transactions with Third Party [Line Items]
Sales of books	$ 0	2	619
Commission outstanding	$ 480	183
Supply agreement term	10 years
Purchases of books and others	$ 8,328	7,092	14,594
MBS | B&N.com
Transactions with Third Party [Line Items]
Commission earned	198	268	316
Payment for commissions	47	68	91
TXTB and MBS Direct | B&N.com
Transactions with Third Party [Line Items]
Payment for commissions	645	515	429
Outstanding amounts payable	5	0
LR Enterprises
Transactions with Third Party [Line Items]
Aircraft time-sharing and operating costs	$ 153	63	155
Argix
Transactions with Third Party [Line Items]
Ownership interest by related parties	20.00%
Freight and transportation costs		$ 19,102	$ 47,536

Dividends - Additional Informat

Dividends - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Dividends Payable [Line Items]
Cash dividends paid to preferred shareholders	$ 0	$ 3,941	$ 16,026
Cash dividends paid to common stockholders	$ 43,887	$ 46,056

Summary of Quarterly Financial

Summary of Quarterly Financial Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Apr. 29, 2017	Jan. 28, 2017	Oct. 29, 2016	Jul. 30, 2016	Apr. 30, 2016	Jan. 30, 2016	Oct. 31, 2015	Aug. 01, 2015	Apr. 29, 2017	Apr. 30, 2016	May 02, 2015
Quarterly Financial Information [Line Items]
Sales	$ 821,220	$ 1,300,908	$ 858,548	$ 913,882	$ 876,684	$ 1,413,947	$ 894,654	$ 978,559	$ 3,894,558	$ 4,163,844	$ 4,297,108
Gross profit	242,487	436,801	255,375	277,539	265,758	491,655	269,786	300,098	1,212,202	1,327,297	1,425,924
Net income (loss) from continuing operations					(30,608)	80,262	(27,203)	(7,751)	22,023	14,700	32,872
Net loss from discontinued operations							(12,023)	(27,123)		(39,146)	3,724
Net income (loss)	$ (13,428)	$ 70,276	$ (20,409)	$ (14,416)	$ (30,608)	$ 80,262	$ (39,226)	$ (34,874)	$ 22,023	$ (24,446)	$ 36,596
Basic income (loss) per common share:
Income (loss) from continuing operations					$ (0.42)	$ 1.04	$ (0.36)	$ (0.27)	$ 0.30	$ 0.05	$ 0.15
Loss from discontinued operations							(0.16)	(0.41)		(0.54)	0.06
Basic income (loss) per common share	$ (0.19)	$ 0.97	$ (0.29)	$ (0.20)	(0.42)	1.04	(0.52)	(0.68)	0.30	(0.49)	0.21
Diluted income (loss) per common share:
Income (loss) from continuing operations					(0.42)	1.04	(0.36)	(0.27)	0.30	0.05	0.15
Loss from discontinued operations							(0.16)	(0.41)		(0.54)	0.06
Diluted income (loss) per common share	$ (0.19)	$ 0.96	$ (0.29)	$ (0.20)	$ (0.42)	$ 1.04	$ (0.52)	$ (0.68)	$ 0.30	$ (0.49)	$ 0.21

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - Subsequent Event	Jun. 07, 2017$ / shares
Subsequent Event [Line Items]
Cash dividend declared per share	$ 0.15
Cash dividend declared date	Jun. 7, 2017
Cash dividend payable date	Jul. 28, 2017
Cash dividend record date	Jul. 7, 2017