Leases
Net lease cost recognized on the Consolidated Statements of Operations is summarized as follows:
Fiscal Year
($ in millions)202520242023
Operating lease cost $907 $891 $823 
Variable lease cost 337 363 443 
Net lease cost $1,244 $1,254 $1,266 
As of January 31, 2026, the maturities of lease liabilities based on the total minimum lease commitment amount including options to extend lease terms that are reasonably certain of being exercised are as follows:
($ in millions)
Fiscal Year
2026$860 
2027824 
2028710 
2029609 
2030487 
Thereafter1,737 
Total minimum lease payments5,227 
Less: Interest(1,108)
Present value of operating lease liabilities4,119 
Less: Current portion of operating lease liabilities(634)
Long-term operating lease liabilities$3,485 
During fiscal 2025, 2024, and 2023, non-cash operating lease asset activity, net of remeasurements and modifications, was $841 million, $784 million, and $544 million, respectively. As of January 31, 2026 and February 1, 2025, the minimum lease commitment amount for operating leases signed but not yet commenced, primarily for retail stores, was $212 million and $59 million, respectively. The increase is primarily related to a retail store lease in Herald Square, New York City.
As of January 31, 2026 and February 1, 2025, the weighted-average remaining operating lease term was 7.5 years and 7.2 years, respectively, and the weighted-average discount rate was 6.4 percent for operating leases recognized on the Consolidated Financial Statements.
As of January 31, 2026 and February 1, 2025, the Company's finance leases were not material to the Consolidated Financial Statements.
See Note 1 of Notes to Consolidated Financial Statements for additional disclosures related to leases.

Historical Timeline

Fiscal YearFiled
2026Mar 17, 2026Showing above
2025Mar 18, 2025
2024Mar 19, 2024
2023Mar 14, 2023
2022Mar 15, 2022
2021Mar 16, 2021

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.