Best Buy (BBY)

Inventory Financing

We have inventory financing facilities through which certain suppliers receive payments from a designated finance company on invoices we owe them. Amounts due under the facilities are collateralized by a security interest in certain merchandise inventories. The amounts extended bear interest, if we exceed certain terms, at rates specified in the agreements. We impute interest based on our borrowing rate where there is an average balance outstanding. Imputed interest is not significant. Certain agreements have provisions that entitle the lenders to a portion of the cash discounts provided by the suppliers.

At February 28, 2009, and March 1, 2008, $6 and $26, respectively, were outstanding and included in accrued liabilities on our consolidated balance sheet, and $18 and $215, respectively, were available for use under these inventory financing facilities.

Borrowings and payments on our inventory financing facilities were classified as financing activities in our consolidated statements of cash flows in other, net.

Inventory Financing

We have inventory financing facilities through which certain suppliers receive payments from a designated finance company on invoices we owe them.
Amounts due under the facilities are collateralized by a security interest in certain merchandise inventories. The amounts extended bear interest, if we exceed certain terms, at rates specified in the
agreements. We impute interest based on our borrowing rate where there is an average balance outstanding. Imputed interest is not significant. Certain agreements have provisions that entitle the
lenders to a portion of the cash discounts provided by the suppliers.

At
February 28, 2009, and March 1, 2008, $6 and $26, respectively, were outstanding and included in accrued liabilities on our consolidated balance sheet, and $18 and $215, respectively,
were available for use under these inventory financing facilities.

Borrowings
and payments on our inventory financing facilities were classified as financing activities in our consolidated statements of cash flows in other, net.

Inventory Financing

We have inventory financing facilities through which certain suppliers receive payments from a designated finance company on invoices we owe them. Amounts due under the facilities are collateralized by a security interest in certain merchandise inventories. The amounts extended bear interest, if we exceed certain terms, at rates specified in the agreements. We impute interest based on our borrowing rate where there is an average balance outstanding. Imputed interest is not significant. Certain agreements have provisions that entitle the lenders to a portion of the cash discounts provided by the suppliers.

At March 1, 2008, and March 3, 2007, $26 and $39, respectively, were outstanding and included in accrued liabilities on our consolidated balance sheets; and $215 and $196, respectively, were available for use under these inventory financing facilities.

Borrowings and payments on our inventory financing facilities were classified as financing activities in our consolidated statements of cash flows in other, net.

Inventory Financing

We have inventory financing facilities through which certain suppliers receive payments from a designated finance company on invoices we owe them. Amounts due under the
facilities are collateralized by a security interest in certain merchandise inventories. The amounts extended bear interest, if we exceed certain terms, at rates specified in the agreements. We impute
interest based on our borrowing rate where there is an average balance outstanding. Imputed interest is not significant. Certain agreements have provisions that entitle the lenders to a portion of the
cash discounts provided by the suppliers.

At
March 1, 2008, and March 3, 2007, $26 and $39, respectively, were outstanding and included in accrued liabilities on our consolidated balance sheets; and $215 and $196, respectively,
were available for use under these inventory financing facilities.

Borrowings
and payments on our inventory financing facilities were classified as financing activities in our consolidated statements of cash flows in other, net.

We have inventory financing facilities through which certain suppliers receive payments from a designated finance company on invoices we owe them. Amounts due under the facilities are collateralized by a security interest in certain merchandise inventories. The amounts extended bear interest, if we exceed certain terms, at rates specified in the agreements. We impute interest based on our borrowing rate where there is an average balance outstanding. Imputed interest is not significant. Certain agreements have provisions that entitle the lenders to a portion of the cash discounts provided by the suppliers.

At March 3, 2007, and February 25, 2006, $39 and $59, respectively, were outstanding and included in accrued liabilities on our consolidated balance sheets; and $196 and $177, respectively, were available for use under these inventory financing facilities.

Borrowings and payments on our inventory financing facilities were classified as financing activities in our consolidated statements of cash flows in other, net.

We have inventory financing facilities through which certain suppliers receive payments from a designated finance company on invoices we owe them. Amounts due under the facilities are collateralized by a security interest in certain merchandise inventories. The amounts extended bear interest, if we exceed certain terms, at rates specified in the agreements. We impute interest based on our borrowing rate where there is an average balance outstanding. Imputed interest is not significant. Certain agreements have provisions that entitle the lenders to a portion of the cash discounts provided by the suppliers.

At February 25, 2006, and February 26, 2005, $59 and $68, respectively, were outstanding and included in accrued liabilities on our consolidated balance sheets; and $177 and $157, respectively, were available for use under these inventory financing facilities.

Inventory Financing

We have inventory financing programs through which certain suppliers receive payments from a designated

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finance company on invoices we owe them. Amounts due under the facilities are collateralized by a security interest in certain merchandise inventories. The amounts extended bear interest, if we exceed certain terms, at rates specified in the agreements. We impute interest based on our borrowing rate where there is an average balance outstanding. Imputed interest is not significant. Certain agreements have provisions that entitle the lenders to a portion of the cash discounts provided by the suppliers.

At February 26, 2005, and February 28, 2004, $68 and $70, respectively, were outstanding and $157 and $140, respectively, were available for use under these inventory financing facilities.

Prior to the fourth quarter of fiscal 2005, amounts related to inventory financing facilities were classified as accounts payable. These amounts have been reclassified to accrued liabilities on the consolidated balance sheets. Prior year amounts have been reclassified to conform to the current-year presentation.