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Aaron's Inc – ‘10-Q’ for 9/30/19 – ‘EX-101.DEF’

On:  Monday, 11/4/19, at 4:35pm ET   ·   For:  9/30/19   ·   Accession #:  706688-19-166   ·   File #:  1-13941

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  As Of               Filer                 Filing    For·On·As Docs:Size

11/04/19  Aaron’s Inc                       10-Q        9/30/19   77:10M

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        10-Q 3Q2019                                         HTML   1.26M 
 2: EX-10.1     Exhibit 10.1 Third Amendment Retirement Plan        HTML     28K 
 3: EX-31.1     Exhibit 31.1 3Q2019                                 HTML     34K 
 4: EX-31.2     Exhibit 31.2 3Q2019                                 HTML     33K 
 5: EX-32.1     Exhibit 32.1 3Q2019                                 HTML     27K 
 6: EX-32.2     Exhibit 32.2 3Q2019                                 HTML     26K 
20: R1          Document and Entity Information                     HTML     79K 
46: R2          Condensed Consolidated Balance Sheets               HTML    104K 
67: R3          Condensed Consolidated Balance Sheets               HTML     46K 
                (Parenthetical)                                                  
33: R4          Condensed Consolidated Statements of Earnings       HTML    106K 
21: R5          Condensed Consolidated Statements of Comprehensive  HTML     41K 
                Income                                                           
47: R6          Condensed Consolidated Statements of Cash Flows     HTML    130K 
68: R7          Basis and Summary of Significant Accounting         HTML    391K 
                Policies                                                         
32: R8          Acquisitions                                        HTML     78K 
25: R9          Fair Value Measurement                              HTML     61K 
30: R10         Loans Receivable                                    HTML     74K 
23: R11         Leases                                              HTML    173K 
44: R12         Commitments and Contingencies                       HTML     53K 
69: R13         Segments                                            HTML    149K 
31: R14         Restructuring                                       HTML     67K 
24: R15         Basis and Summary of Significant Accounting         HTML    112K 
                Policies (Policies)                                              
45: R16         Basis and Summary of Significant Accounting         HTML    357K 
                Policies (Tables)                                                
70: R17         Acquisitions (Tables)                               HTML     72K 
34: R18         Fair Value Measurement (Tables)                     HTML     67K 
22: R19         Loans Receivable (Tables)                           HTML     88K 
59: R20         Leases (Tables)                                     HTML    123K 
64: R21         Segments (Tables)                                   HTML    146K 
41: R22         Restructuring (Tables)                              HTML     64K 
16: R23         Basis and Summary of Significant Accounting         HTML     36K 
                Policies - Narrative (Details)                                   
60: R24         Basis and Summary of Significant Accounting         HTML     31K 
                Policies - Store Count by Ownership Type (Details)               
65: R25         Basis and Summary of Significant Accounting         HTML     35K 
                Policies - Calculation of Dilutive Stock Awards                  
                (Details)                                                        
42: R26         Basis and Summary of Significant Accounting         HTML     70K 
                Policies - Revenue Recognition Narrative (Details)               
17: R27         Basis and Summary of Significant Accounting         HTML     33K 
                Policies - Accounts Receivable Net of Allowances                 
                (Details)                                                        
58: R28         Basis and Summary of Significant Accounting         HTML     30K 
                Policies - Components of the Accounts Receivable                 
                Provision (Details)                                              
66: R29         Basis and Summary of Significant Accounting         HTML     50K 
                Policies - Lease Merchandise (Details)                           
73: R30         Basis and Summary of Significant Accounting         HTML     32K 
                Policies - Credit Quality Indicators (Details)                   
49: R31         Basis and Summary of Significant Accounting         HTML     42K 
                Policies - Components of Prepaid Expenses and                    
                Other Assets (Details)                                           
19: R32         Basis and Summary of Significant Accounting         HTML     28K 
                Policies - Assets Held for Sale (Details)                        
29: R33         Basis and Summary of Significant Accounting         HTML     44K 
                Policies - Accounts Payable and Accrued Expenses                 
                (Details)                                                        
72: R34         Basis and Summary of Significant Accounting         HTML    105K 
                Policies - Statements of Stockholders' Equity                    
                (Details)                                                        
48: R35         Basis and Summary of Significant Accounting         HTML     30K 
                Policies - Related Party Transactions (Details)                  
18: R36         Basis and Summary of Significant Accounting         HTML     27K 
                Policies - Supplemental Disclosure of Noncash                    
                Investing Transactions (Details)                                 
28: R37         Basis and Summary of Significant Accounting         HTML     28K 
                Policies - Hurricane Impact (Details)                            
71: R38         Basis and Summary of Significant Accounting         HTML     37K 
                Policies - Recent Accounting Pronouncements                      
                (Details)                                                        
50: R39         Acquisitions - Narrative (Details)                  HTML     47K 
63: R40         Acquisitions - Franchisee Acquisition (Details)     HTML    106K 
56: R41         Acquisitions - Intangibles Acquired (Details)       HTML     39K 
15: R42         Fair Value Measurement - Summary of Financial       HTML     33K 
                Assets and Liabilities Measured at Fair Value on                 
                Recurring Basis (Details)                                        
40: R43         Fair Value Measurement - Assets Measured At Fair    HTML     35K 
                Value on Nonrecurring Basis (Details)                            
62: R44         Fair Value Measurement - Fair Value of Assets       HTML     33K 
                (Liabilities) Not Measured at Fair Value In                      
                Consolidated Balance Sheets (Details)                            
55: R45         Fair Value Measurement - Fair Value of Assets       HTML     27K 
                (Liabilities) Not Measured at Fair Value In                      
                Consolidated Balance Sheet - Additional                          
                Information (Details)                                            
14: R46         Loans Receivable - Components of Loans Receivable,  HTML     42K 
                Net (Details)                                                    
39: R47         Loans Receivable - Aging of the Loans Receivable    HTML     40K 
                Balance (Details)                                                
61: R48         Loans Receivable - Components of the Allowance for  HTML     39K 
                Loan Losses (Details)                                            
57: R49         Leases - Narrative (Details)                        HTML     29K 
52: R50         Leases - Total Lease Expense (Details)              HTML     43K 
74: R51         Leases - Leasing Activities (Details)               HTML     38K 
36: R52         Leases - Supplemental Balance Sheet Information     HTML     35K 
                Related to Leases (Details)                                      
26: R53         Leases - Summary of the Weighted-Average Discount   HTML     35K 
                Rate and Weighted-Average Remaining Lease Term                   
                (Details)                                                        
53: R54         Leases - Operating and Finance Lease Liability      HTML     81K 
                (Details)                                                        
75: R55         Commitments and Contingencies (Details)             HTML     60K 
37: R56         Segments - Narrative (Details)                      HTML     33K 
27: R57         Segments Segments - Revenue by source and segment   HTML     75K 
                (Details)                                                        
51: R58         Segments - Information on Segments and              HTML     62K 
                Reconciliation to Earnings Before Income Taxes                   
                from Continuing Operations (Details)                             
76: R59         Restructuring - Narrative (Details)                 HTML     43K 
38: R60         Restructuring - Summary of Restructuring Charges    HTML     40K 
                (Details)                                                        
12: R61         Restructuring - Summary of Accruals of              HTML     42K 
                Restructuring Programs (Details)                                 
35: XML         IDEA XML File -- Filing Summary                      XML    138K 
54: XML         XBRL Instance -- a2019q310-q_htm                     XML   2.89M 
43: EXCEL       IDEA Workbook of Financial Reports                  XLSX     94K 
 8: EX-101.CAL  XBRL Calculations -- aan-20190930_cal                XML    274K 
 9: EX-101.DEF  XBRL Definitions -- aan-20190930_def                 XML    609K 
10: EX-101.LAB  XBRL Labels -- aan-20190930_lab                      XML   1.63M 
11: EX-101.PRE  XBRL Presentations -- aan-20190930_pre               XML    970K 
 7: EX-101.SCH  XBRL Schema -- aan-20190930                          XSD    190K 
13: JSON        XBRL Instance as JSON Data -- MetaLinks              347±   518K 
77: ZIP         XBRL Zipped Folder -- 0000706688-19-000166-xbrl      Zip    295K

‘EX-101.DEF’   —   XBRL Definitions — aan-20190930_def

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesAccountsPayableAndAccruedExpensesDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesAccountsPayableAndAccruedExpensesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesAccountsReceivableNetOfAllowancesDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesAccountsReceivableNetOfAllowancesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesAssetsHeldForSaleDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesAssetsHeldForSaleDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesCalculationOfDilutiveStockAwardsDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesCalculationOfDilutiveStockAwardsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesComponentsOfAccountsReceivableProvisionDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesComponentsOfAccountsReceivableProvisionDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesComponentsOfPrepaidExpensesAndOtherAssetsDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesComponentsOfPrepaidExpensesAndOtherAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesCreditQualityIndicatorsDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesCreditQualityIndicatorsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesHurricaneImpactDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesHurricaneImpactDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesLeaseMerchandiseDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesLeaseMerchandiseDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesNarrativeDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesRecentAccountingPronouncementsDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesRecentAccountingPronouncementsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesRelatedPartyTransactionsDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesRelatedPartyTransactionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesRevenueRecognitionNarrativeDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesRevenueRecognitionNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesStatementsOfStockholdersEquityDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesStatementsOfStockholdersEquityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesStoreCountByOwnershipTypeDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesStoreCountByOwnershipTypeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesSupplementalDisclosureOfNoncashInvestingTransactionsDetails" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesSupplementalDisclosureOfNoncashInvestingTransactionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/BasisAndSummaryOfSignificantAccountingPoliciesTables" xlink:href="aan-20190930.xsd#BasisAndSummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/CommitmentsAndContingencies" xlink:href="aan-20190930.xsd#CommitmentsAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/CommitmentsAndContingenciesDetails" xlink:href="aan-20190930.xsd#CommitmentsAndContingenciesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/CondensedConsolidatedBalanceSheets" xlink:href="aan-20190930.xsd#CondensedConsolidatedBalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/CondensedConsolidatedBalanceSheetsParenthetical" xlink:href="aan-20190930.xsd#CondensedConsolidatedBalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/CondensedConsolidatedStatementsOfCashFlows" xlink:href="aan-20190930.xsd#CondensedConsolidatedStatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/CondensedConsolidatedStatementsOfComprehensiveIncome" xlink:href="aan-20190930.xsd#CondensedConsolidatedStatementsOfComprehensiveIncome" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/CondensedConsolidatedStatementsOfEarnings" xlink:href="aan-20190930.xsd#CondensedConsolidatedStatementsOfEarnings" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/DocumentAndEntityInformation" xlink:href="aan-20190930.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/FairValueMeasurement" xlink:href="aan-20190930.xsd#FairValueMeasurement" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/FairValueMeasurementAssetsMeasuredAtFairValueOnNonrecurringBasisDetails" xlink:href="aan-20190930.xsd#FairValueMeasurementAssetsMeasuredAtFairValueOnNonrecurringBasisDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/FairValueMeasurementFairValueOfAssetsLiabilitiesNotMeasuredAtFairValueInConsolidatedBalanceSheetAdditionalInformationDetails" xlink:href="aan-20190930.xsd#FairValueMeasurementFairValueOfAssetsLiabilitiesNotMeasuredAtFairValueInConsolidatedBalanceSheetAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/FairValueMeasurementFairValueOfAssetsLiabilitiesNotMeasuredAtFairValueInConsolidatedBalanceSheetsDetails" xlink:href="aan-20190930.xsd#FairValueMeasurementFairValueOfAssetsLiabilitiesNotMeasuredAtFairValueInConsolidatedBalanceSheetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/FairValueMeasurementSummaryOfFinancialAssetsAndLiabilitiesMeasuredAtFairValueOnRecurringBasisDetails" xlink:href="aan-20190930.xsd#FairValueMeasurementSummaryOfFinancialAssetsAndLiabilitiesMeasuredAtFairValueOnRecurringBasisDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/FairValueMeasurementTables" xlink:href="aan-20190930.xsd#FairValueMeasurementTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/Leases" xlink:href="aan-20190930.xsd#Leases" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/LeasesLeasingActivitiesDetails" xlink:href="aan-20190930.xsd#LeasesLeasingActivitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/LeasesNarrativeDetails" xlink:href="aan-20190930.xsd#LeasesNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/LeasesOperatingAndFinanceLeaseLiabilityDetails" xlink:href="aan-20190930.xsd#LeasesOperatingAndFinanceLeaseLiabilityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/LeasesSummaryOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermDetails" xlink:href="aan-20190930.xsd#LeasesSummaryOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTermDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/LeasesSupplementalBalanceSheetInformationRelatedToLeasesDetails" xlink:href="aan-20190930.xsd#LeasesSupplementalBalanceSheetInformationRelatedToLeasesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/LeasesTables" xlink:href="aan-20190930.xsd#LeasesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/LeasesTotalLeaseExpenseDetails" xlink:href="aan-20190930.xsd#LeasesTotalLeaseExpenseDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/LoansReceivable" xlink:href="aan-20190930.xsd#LoansReceivable" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/LoansReceivableAgingOfLoansReceivableBalanceDetails" xlink:href="aan-20190930.xsd#LoansReceivableAgingOfLoansReceivableBalanceDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/LoansReceivableComponentsOfAllowanceForLoanLossesDetails" xlink:href="aan-20190930.xsd#LoansReceivableComponentsOfAllowanceForLoanLossesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/LoansReceivableComponentsOfLoansReceivableNetDetails" xlink:href="aan-20190930.xsd#LoansReceivableComponentsOfLoansReceivableNetDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/LoansReceivableTables" xlink:href="aan-20190930.xsd#LoansReceivableTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.aarons.com/role/RestructuringSummaryOfAccrualsOfRestructuringProgramsDetails" xlink:href="aan-20190930.xsd#RestructuringSummaryOfAccrualsOfRestructuringProgramsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/RestructuringSummaryOfRestructuringChargesDetails" xlink:href="aan-20190930.xsd#RestructuringSummaryOfRestructuringChargesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/RestructuringTables" xlink:href="aan-20190930.xsd#RestructuringTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/Segments" xlink:href="aan-20190930.xsd#Segments" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/SegmentsInformationOnSegmentsAndReconciliationToEarningsBeforeIncomeTaxesFromContinuingOperationsDetails" xlink:href="aan-20190930.xsd#SegmentsInformationOnSegmentsAndReconciliationToEarningsBeforeIncomeTaxesFromContinuingOperationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/SegmentsNarrativeDetails" xlink:href="aan-20190930.xsd#SegmentsNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/SegmentsSegmentsRevenueBySourceAndSegmentDetails" xlink:href="aan-20190930.xsd#SegmentsSegmentsRevenueBySourceAndSegmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.aarons.com/role/SegmentsTables" xlink:href="aan-20190930.xsd#SegmentsTables" xlink:type="simple"/>
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