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http://www.fool.com/News/mft/2006/mft06092708.htm?ref=foolwatch

Demystifying Dress Barn: Fool by Numbers
By Anders Bylund
September 27, 2006

On Tuesday, Sept. 26, clothing retailer Dress Barn (Nasdaq: DBRN) released full-year earnings for the 2006 fiscal year ending July 29.

A retailer without receivables might look odd, but there's a perfectly logical explanation: Dress Barn's stores do accept credit cards, but the credit processing and all risk involved is passed on to Alliance Data (NYSE: ADS) in exchange for processing fees. The transaction is then recorded as a net cash sale........
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