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Required information

Target Corporation prepares its financial statements according to U$.$S$.$ GAAP. Target's financial statements and disclosure notes for the year ended February $3,2018,$ are available here. This material is also available under the Investor Relations link at the company's website $($

www$.$target.com$).$

$2.$ In addition to the purchase price, what additional expenditures does the company include in the initial cost of merchandise?