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This material is also available under the Investor Relations link at the company's website (www.target.com). B5.Q How does Target account for: a. Leasehold improvements? b.

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This material is also available under the Investor Relations link at the company's website (www.target.com). B5.Q How does Target account for: a. Leasehold improvements? b. Repairs and maintenance expense? c. Facility pre-opening costs? B5.A B6.Q What is Target's policy for timing of evaluation of PP&E for impairment? Does Target report any impairment of property and equipment for the year ended February 3, 2018? If so, what was/were the amounts and the reasons for any impairments? B6.A B7.Q Does Target include any intangible assets in total assets? If yes, what are they and what are their amounts? (Hint, you will need to separate out goodwill from the other intangible assets for the amounts, respectively.) B7.A B8.Q Also referring to the statement of cash flows, how much cash was acquired when Target acquired Shipt? B8.A This material is also available under the Investor Relations link at the company's website (www.target.com). B5.Q How does Target account for: a. Leasehold improvements? b. Repairs and maintenance expense? c. Facility pre-opening costs? B5.A B6.Q What is Target's policy for timing of evaluation of PP&E for impairment? Does Target report any impairment of property and equipment for the year ended February 3, 2018? If so, what was/were the amounts and the reasons for any impairments? B6.A B7.Q Does Target include any intangible assets in total assets? If yes, what are they and what are their amounts? (Hint, you will need to separate out goodwill from the other intangible assets for the amounts, respectively.) B7.A B8.Q Also referring to the statement of cash flows, how much cash was acquired when Target acquired Shipt? B8.A

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