Sale Leaseback Transactions	12 Months Ended
Jan. 30, 2021
Leases
Sale Leaseback Transactions	(10) Sale Leaseback Transactions During the fiscal year ended January 30, 2021 the Company did not complete any deemed sale-leaseback or sale leaseback transactions. During the fiscal years ended February 1, 2020 and February 2, 2019 the Company completed deemed sale-leaseback and sale-leaseback transactions of the land and buildings associated with one and one store or corporate office locations, respectively. In each of the related lease agreements for the deemed sale leaseback locations, the Company was required to pay all construction costs directly with the right of reimbursement up to a pre-determined tenant allowance. Also, the Company indemnified the landlords with respect to costs arising from third-party damage arising from the acts or omission of employees, sub-lessees, assignees, agent, and/or contractors arising during construction. As a result, and, based on appropriate accounting guidance, the Company was the owner of the land and building during the construction period. The sale occurred when the construction of the assets was substantially complete and the lease terms began. At the time of sale, any assets, up to the value of each pre-determined tenant allowance, were written off the Company’s books, and any remaining assets were considered leasehold improvements. For the sale leaseback transaction, the Company was the owner of the building and paid all construction costs directly. Once construction was deemed complete and occupancy permits were obtained, the Company sold the building and rights to the constructed assets to the landlord for a predetermined amount and were written off the Company’s books. Any remaining assets were considered leasehold improvements or property and equipment. The total value of tenant allowances received under these transactions during fiscal years 2019 and 2018, was $9,533 and $1,717, respectively.

Sale Leaseback Transactions

12 Months Ended

Jan. 30, 2021

(10) Sale Leaseback Transactions

During the fiscal year ended January 30, 2021 the Company did not complete any deemed sale-leaseback or sale leaseback transactions. During the fiscal years ended February 1, 2020 and February 2, 2019 the Company completed deemed sale-leaseback and sale-leaseback transactions of the land and buildings associated with one and one store or corporate office locations, respectively. In each of the related lease agreements for the deemed sale leaseback

locations, the Company was required to pay all construction costs directly with the right of reimbursement up to a pre-determined tenant allowance. Also, the Company indemnified the landlords with respect to costs arising from third-party damage arising from the acts or omission of employees, sub-lessees, assignees, agent, and/or contractors arising during construction. As a result, and, based on appropriate accounting guidance, the Company was the owner of the land and building during the construction period. The sale occurred when the construction of the assets was substantially complete and the lease terms began. At the time of sale, any assets, up to the value of each pre-determined tenant allowance, were written off the Company’s books, and any remaining assets were considered leasehold improvements. For the sale leaseback transaction, the Company was the owner of the building and paid all construction costs directly. Once construction was deemed complete and occupancy permits were obtained, the Company sold the building and rights to the constructed assets to the landlord for a predetermined amount and were written off the Company’s books. Any remaining assets were considered leasehold improvements or property and equipment. The total value of tenant allowances received under these transactions during fiscal years 2019 and 2018, was $9,533 and $1,717, respectively.