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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Oct. 28, 2016	Dec. 05, 2016
Entity Information [Line Items]
Entity Registrant Name	Dell Technologies Inc.
Entity Central Index Key	0001571996
Current Fiscal Year End Date	--02-03
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	Oct. 28, 2016
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q3
Amendment Flag	false
Series A
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		409,905,538
Series B
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		136,986,858
Series C
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		21,601,193
Series V
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		216,122,097

CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Current assets:
Cash and cash equivalents	$ 8,822	$ 6,322
Short-term investments	1,857	0
Accounts receivable, net	8,830	4,887
Short-term financing receivables, net	3,049	2,915
Inventories, net	3,504	1,619
Other current assets	4,441	3,497
Current assets held for sale	5,904	4,333
Total current assets	36,407	23,573
Property, plant, and equipment, net	5,805	1,649
Long-term investments	4,285	114
Long-term financing receivables, net	2,390	2,177
Goodwill	38,840	8,406
Intangible assets, net	36,571	8,577
Other non-current assets	1,334	626
Total assets	125,632	45,122
Current liabilities:
Short-term debt	8,388	2,981
Accounts payable	14,644	12,881
Accrued and other	7,445	4,217
Short-term deferred revenue	9,215	3,632
Current liabilities held for sale	1,677	1,599
Total current liabilities	41,369	25,310
Long-term debt (Note 8)	47,284	10,650
Long-term deferred revenue	7,907	4,089
Other non-current liabilities	9,066	3,501
Total liabilities	105,626	43,550
Commitments and contingencies (Note 12)
Redeemable shares	187	106
Stockholders' equity:
Common stock and capital in excess of $.01 par value (Note 17)	19,925	5,727
Treasury stock at cost	(175)	0
Accumulated deficit	(5,366)	(3,937)
Accumulated other comprehensive loss	(504)	(324)
Total Dell Technologies Inc. stockholders’ equity	13,880	1,466
Non-controlling interests	5,939	0
Total stockholders' equity	19,819	1,466
Total liabilities, redeemable shares, and stockholders' equity	$ 125,632	$ 45,122

CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Parenthetical - $ / shares	Oct. 28, 2016	Jan. 29, 2016
Statement of Financial Position [Abstract]
Par value (in dollars per share)	$ 0.01	$ 0.01

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Net revenue:
Products	$ 12,366	$ 10,638	$ 33,510	$ 32,100
Services	3,881	2,036	8,058	6,132
Total net revenue	16,247	12,674	41,568	38,232
Cost of net revenue:
Products	10,562	9,328	28,856	28,355
Services	1,786	1,214	4,284	3,744
Total cost of net revenue	12,348	10,542	33,140	32,099
Gross margin	3,899	2,132	8,428	6,133
Operating expenses:
Selling, general, and administrative	4,556	1,943	8,647	5,849
Research and development	855	267	1,365	772
Total operating expenses	5,411	2,210	10,012	6,621
Operating loss	(1,512)	(78)	(1,584)	(488)
Interest and other, net	(794)	(203)	(1,362)	(600)
Loss from continuing operations before income taxes	(2,306)	(281)	(2,946)	(1,088)
Income tax benefit	(669)	(17)	(623)	(88)
Net loss from continuing operations	(1,637)	(264)	(2,323)	(1,000)
Income (loss) from discontinued operations, net of income taxes	(438)	84	875	51
Net loss	(2,075)	(180)	(1,448)	(949)
Less: Net loss attributable to non-controlling interests	(11)	0	(12)	0
Net loss	$ (2,064)	$ (180)	$ (1,436)	$ (949)
Class V Common Stock
Earnings (loss) per share attributable to Dell Technologies Inc. - basic:
Continuing operations (in dollars per share)	$ 0.79	$ 0.00	$ 0.79	$ 0.00
Earnings (loss) per share attributable to Dell Technologies Inc. - diluted:
Continuing operations (in dollars per share)	0.78	0.00	0.78	0.00
DHI Group
Earnings (loss) per share attributable to Dell Technologies Inc. - basic:
Continuing operations (in dollars per share)	(3.62)	(0.65)	(5.70)	(2.47)
Discontinued operations (in dollars per share)	(0.88)	0.21	2.01	0.13
Earnings (loss) per share attributable to Dell Technologies Inc. - diluted:
Continuing operations (in dollars per share)	(3.63)	(0.65)	(5.70)	(2.47)
Discontinued operations (in dollars per share)	$ (0.88)	$ 0.21	$ 2.01	$ 0.13

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (2,075)	$ (180)	$ (1,448)	$ (949)
Foreign currency translation adjustments	(256)	(21)	(214)	(68)
Investments:
Change in unrealized losses	(5)	0	(5)	0
Reclassification adjustment for net (gains) losses realized in net loss	0	0	0	0
Net change in market value of investments	(5)	0	(5)	0
Net change in cash flow hedges
Change in unrealized gains (losses)	82	12	(25)	72
Reclassification adjustment for net (gains) losses included in net loss	(17)	(39)	64	(311)
Net change in cash flow hedges	65	(27)	39	(239)
Total other comprehensive loss, net of tax benefit (expense) of $(3) and $4, respectively and $2 and $12, respectively	(196)	(48)	(180)	(307)
Comprehensive loss, net of tax	(2,271)	(228)	(1,628)	(1,256)
Less: Net loss attributable to non-controlling interests	(11)	0	(12)	0
Less: Other comprehensive income (loss) attributable to non-controlling interests	0	0	0	0
Comprehensive loss, net of tax	$ (2,260)	$ (228)	$ (1,616)	$ (1,256)

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - Parenthetical - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Statement of Comprehensive Income [Abstract]
Tax benefit (expense)	$ (3)	$ 4	$ 2	$ 12

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015
Cash flows from operating activities:
Net income (loss)	$ (1,448)	$ (949)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	2,897	2,156
Stock-based compensation expense	183	53
Effects of exchange rate changes on monetary assets and liabilities denominated in foreign currencies	52	84
Deferred income taxes	(2,036)	(403)
Provision for doubtful accounts — including financing receivables	80	115
Other	170	75
Changes in assets and liabilities, net of effects from acquisitions:
Accounts receivable	(1,156)	(75)
Financing receivables	(253)	(330)
Inventories	152	159
Other assets	(65)	51
Accounts payable	968	(269)
Deferred revenue	1,019	666
Accrued and other liabilities	983	(142)
Change in cash from operating activities	1,546	1,191
Investments:
Purchases	(511)	(26)
Maturities and sales	561	1
Capital expenditures	(417)	(340)
Proceeds from sale of facilities, land, and other assets	24	88
Capitalized software development costs	(85)	0
Collections on purchased financing receivables	31	71
Acquisition of businesses, net of cash acquired	(37,614)	0
Divestitures of businesses, net of cash transferred	0	8
Other	(48)	0
Change in cash from investing activities	(38,059)	(198)
Cash flows from financing activities:
Payment of dissenting shares obligation	(446)	0
Proceeds from the issuance of common stock of subsidiaries	1	0
Repurchases of common stock of subsidiaries	(611)	0
Contributions from non-controlling interests, net	100	0
Issuance of common stock under employee plans	0	2
Payments for debt issuance costs	(849)	(10)
Proceeds from debt	45,986	4,893
Repayments of debt	(9,638)	(5,208)
Other	5	2
Change in cash from financing activities	38,810	(321)
Effect of exchange rate changes on cash and cash equivalents	31	(88)
Change in cash and cash equivalents	2,328	584
Cash and cash equivalents at beginning of the period, including amounts held for sale	6,576	5,398
Cash and cash equivalents at end of the period	8,904	5,982
Less: Cash included in current assets held for sale	82	328
Cash and cash equivalents from continuing operations	8,822	5,654
DHI Group
Cash flows from financing activities:
Proceeds from issuance of common stock	4,404	0
Repurchases of common stock	(10)	0
Class V Common Stock
Cash flows from financing activities:
Repurchases of common stock	$ (132)	$ 0

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY Statement - USD ($) shares in Millions, $ in Millions	Total	Common Stock and Capital in Excess of Par Value	Treasury Stock	Retained Earnings/ (Accumulated Deficit)	Accumulated Other Comprehensive Income/(Loss)	Dell Technologies Stockholders' Equity	Non-Controlling Interest
Balance at beginning of period at Jan. 30, 2015	$ 2,904	$ 5,708		$ (2,833)	$ 29
Balance, beginning of period (in shares) at Jan. 30, 2015		405
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(949)			(949)
Foreign currency translation adjustments	(68)				(68)
Investments, net change	0
Cash flow hedges, net change	(239)				(239)
Stock-based compensation expense	53	$ 53
Redeemable shares	(12)	$ (12)
Balance, end of period (in shares) at Oct. 30, 2015		405
Balance at end of period at Oct. 30, 2015	1,689	$ 5,749		(3,782)	(278)
Balance at beginning of period at Jan. 29, 2016	1,466	$ 5,727		(3,937)	(324)	$ 1,466
Balance, beginning of period (in shares) at Jan. 29, 2016		405
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(1,448)			(1,436)		(1,436)	$ (12)
Foreign currency translation adjustments	(214)				(214)	(214)
Investments, net change	(5)				(5)	(5)
Cash flow hedges, net change	39				39	39
Non-controlling interests assumed	6,097						6,097
Issuance of common stock (in shares)		386
Issuance of common stock	14,468	$ 14,468				14,468
Stock-based compensation expense	183	183				183
Tax benefit from share-based compensation	2	2				2
Treasury stock repurchase (in shares)			4
Treasury stock repurchases	(175)		$ (175)			(175)
Redeemable shares	(81)	(81)				(81)
Impact from equity transactions of non-controlling interest	(507)	(361)				(361)	(146)
Other	(6)	$ (13)		7		(6)
Balance, end of period (in shares) at Oct. 28, 2016		791	4
Balance at end of period at Oct. 28, 2016	$ 19,819	$ 19,925	$ (175)	$ (5,366)	$ (504)	$ 13,880	$ 5,939

EMC MERGER TRANSACTION, OTHER TRANSACTIONS AND BASIS OF PRESENTATION	9 Months Ended
	Oct. 28, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
EMC MERGER TRANSACTION, OTHER TRANSACTIONS AND BASIS OF PRESENTATION	EMC MERGER TRANSACTION, OTHER TRANSACTIONS AND BASIS OF PRESENTATION EMC Merger Transaction — On September 7, 2016, EMC Corporation, a Massachusetts corporation (“EMC”), became a wholly-owned subsidiary of Dell Technologies Inc. ("the Company") as a result of the merger of Universal Acquisition Co., a Delaware corporation and wholly-owned subsidiary of the Company (“Merger Sub”), with and into EMC, with EMC surviving as a wholly-owned subsidiary of the Company (the “EMC merger transaction”). The EMC merger transaction was effected pursuant to the Agreement and Plan of Merger, dated as of October 12, 2015, by and among the Company, Dell Inc., a Delaware corporation (“Dell”), Merger Sub, and EMC, as amended by the First Amendment to Agreement and Plan of Merger, dated as of May 16, 2016, by and among the Company, Dell, Merger Sub, and EMC. See Note 3 of the Notes to the Unaudited Condensed Consolidated Financial Statements for additional information on the EMC merger transaction. Divestitures — On March 27, 2016, Dell entered into a definitive agreement with NTT Data International L.L.C. to divest substantially all of Dell Services for cash consideration of approximately $3.0 billion. On June 19, 2016, Dell entered into a definitive agreement with Francisco Partners and Elliot Management Corporation to divest substantially all of Dell Software Group ("DSG") for cash consideration of approximately $2.4 billion. On September 12, 2016, EMC entered into a definitive agreement with OpenText Corporation to divest the Dell EMC Enterprise Content Division ("ECD") for cash consideration of approximately $1.6 billion. In accordance with applicable accounting guidance, the results of Dell Services, DSG, and ECD are presented as discontinued operations in the Condensed Consolidated Statements of Income (Loss) and, as such, have been excluded from both continuing operations and segment results for all periods presented. Further, the Company has reclassified the related assets and liabilities as held for sale in the accompanying Condensed Consolidated Statements of Financial Position. See Note 4 of the Notes to the Unaudited Condensed Consolidated Financial Statements for additional information. SecureWorks Initial Public Offering — On April 27, 2016, SecureWorks Corp. (“SecureWorks”) completed a registered underwritten initial public offering ("IPO") of its Class A common stock. As of October 28, 2016, the Company held approximately 87.5% of the outstanding equity interest in SecureWorks. The results of the SecureWorks operations are included in other businesses. See Note 15 and Note 20 of the Notes to the Unaudited Condensed Consolidated Financial Statements for more information. Going-Private Transaction — On October 29, 2013, Dell was acquired by Denali Holding Inc. (which changed its name to Dell Technologies Inc. on August 25, 2016) in a merger transaction pursuant to an agreement and plan of merger, dated as of February 5, 2013, as amended. Dell Technologies is a Delaware corporation owned by Michael S. Dell and a separate property trust for the benefit of Mr. Dell’s wife (the "MD Stockholders"), investment funds affiliated with Silver Lake Partners (the "SLP Stockholders"), investment funds affiliated with MSD Partners, L.P. (the "MSDC Stockholders"), members of Dell’s management, and other investors. Mr. Dell serves as Chairman and Chief Executive Officer of Dell Technologies and Dell. Basis of Presentation — The accompanying Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP"). In the opinion of management, the accompanying Condensed Consolidated Financial Statements reflect all adjustments of a normal recurring nature considered necessary to fairly state the financial position of Dell Technologies Inc. (individually and together with its consolidated subsidiaries, "the Company" or "Dell Technologies") as of October 28, 2016 and January 29, 2016, the results of its operations and corresponding comprehensive income (loss) for the three and nine months ended October 28, 2016 and October 30, 2015, and its cash flows for the nine months ended October 28, 2016 and October 30, 2015. The accompanying Unaudited Condensed Consolidated Financial Statements should be read in conjunction with the Audited Consolidated Financial Statements and accompanying Notes for the fiscal year ended January 29, 2016 ("Fiscal 2016") included in the proxy statement/prospectus dated June 6, 2016 forming part of the Company’s registration statement on Form S-4 (Registration No. 333 208524). As a result of the EMC merger transaction completed on September 7, 2016, the Company's results for the fiscal periods reflected in the accompanying Unaudited Condensed Consolidated Financial Statements are not directly comparable. The results of the businesses acquired in the EMC merger transaction (the "acquired businesses") are included in the consolidated results of Dell Technologies for the three and nine months ended October 28, 2016, and represent the results of the acquired businesses from September 7, 2016, the date of the EMC merger transaction, through October 28, 2016, the end of the third fiscal quarter of Dell Technologies. The results of the acquired businesses will be reported on the basis of Dell Technologies' fiscal year end to align with the fiscal periods for which Dell Technologies reports its results. The standalone results of VMware, Inc. ("VMware") will continue to be publicly reported on a calendar year end basis through the end of December 31, 2016, after which VMware will effect a change in its year end, and will be publicly reported on the basis of Dell Technologies' fiscal year end beginning February 4, 2017, to align with the fiscal periods for which Dell Technologies reports its results. The Dell Technologies balance sheet reflects the full consolidation of EMC's assets and liabilities as a result of the close of the EMC merger transaction on September 7, 2016. The Company’s purchase accounting remains preliminary as contemplated by GAAP and, as a result, there may be upon further review future changes to the value and allocation of the acquired assets, liabilities assumed, associated amortization expense, and goodwill. These changes may be material. The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the Company's Condensed Consolidated Financial Statements and the accompanying Notes. Actual results could differ materially from those estimates. The results of operations, comprehensive income (loss), and cash flows for the three and nine months ended October 28, 2016 and October 30, 2015 are not necessarily indicative of the results to be expected for the full fiscal year or for any other fiscal period. The Company's fiscal year is the 52- or 53-week period ending on the Friday nearest January 31. The fiscal year ending February 3, 2017 ("Fiscal 2017") will be a 53-week period.

INTERIM UPDATE TO SUMMARY SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Oct. 28, 2016
Accounting Policies [Abstract]
INTERIM UPDATE TO SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	— INTERIM UPDATE TO SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following interim update to the Company's significant accounting policies reflects the changes as a result of the EMC merger transaction. Principles of Consolidation — These consolidated financial statements include the accounts of Dell Technologies and its wholly-owned subsidiaries, as well as the accounts of SecureWorks, VMware, and Pivotal Software Inc. ("Pivotal"), companies which are majority-owned by Dell Technologies. All intercompany transactions have been eliminated. On April 27, 2016, SecureWorks completed a registered underwritten IPO of its Class A common stock. As of October 28, 2016, Dell Technologies held approximately 87.5% of the outstanding equity interest in SecureWorks. Since the date of the IPO, the financial results of SecureWorks remain consolidated with those of Dell Technologies as Dell Technologies is the controlling stockholder of SecureWorks. The portion of the results of operations of SecureWorks allocable to its other owners is shown as net income attributable to the non-controlling interests in the Condensed Consolidated Statements of Income (Loss), as an adjustment to net income attributable to Dell Technologies stockholders. Additionally, the cumulative portion of the results of operations of SecureWorks allocable to its other owners, along with the interest in the net assets of SecureWorks attributable to those other owners, is shown as a component of non-controlling interests in the Condensed Consolidated Statements of Financial Position. As of October 28, 2016, Dell Technologies held approximately 83.3% of the outstanding equity interest in VMware. VMware’s financial results have been consolidated with those of Dell Technologies as Dell Technologies is VMware’s controlling stockholder. The results of VMware presented in the accompanying Condensed Consolidated Financial Statements represent the results of the acquired businesses from September 7, 2016, the date of the EMC merger transaction, through October 28, 2016, the end of the third fiscal quarter of Dell Technologies. The portion of the results of operations of VMware allocable to its other owners is shown as net income attributable to the non-controlling interests in the Condensed Consolidated Statements of Income (Loss) as an adjustment to net income attributable to Dell Technologies stockholders. Additionally, the cumulative portion of the results of operations of VMware allocable to its other owners, along with the interest in the net assets of VMware attributable to those other owners, is shown as a component of non-controlling interests in the Condensed Consolidated Statements of Financial Position as of October 28, 2016. As of October 28, 2016, Dell Technologies held approximately 77.4% of the outstanding equity interest in Pivotal. Pivotal’s financial results have been consolidated with those of Dell Technologies as Dell Technologies is Pivotal’s controlling stockholder. The results of Pivotal presented in the accompanying Condensed Consolidated Financial Statements represent the results of the acquired businesses from September 7, 2016, the date of the EMC merger transaction, through October 28, 2016, the end of the third fiscal quarter of Dell Technologies. A portion of the non-controlling interest in Pivotal is held by third parties in the form of a preferred equity instrument. Accordingly, there is no net income attributable to this non-controlling interest in the Condensed Consolidated Statements of Income (Loss). The portion of the results of operations of Pivotal allocable to its other owners, whose interests are held in the form of common stock, and the interest in the net assets of Pivotal attributable to those other owners are shown as net income attributable to the non-controlling interest in the Condensed Consolidated Statements of Income (Loss) as an adjustment to net income attributable to Dell Technologies stockholders, and as component of non-controlling interests in the Condensed Consolidated Statements of Financial Position as of October 28, 2016, respectively. Investments — All debt security investments with remaining maturities in excess of one year and substantially all equity and other securities are recorded as long-term investments in the Condensed Consolidated Statements of Financial Position. In comparison, debt security instruments with a remaining maturity shorter than one year are classified as short-term investments in the Condensed Consolidated Statements of Financial Position. Unrealized gains and temporary loss positions on investments classified as available-for-sale are included within accumulated other comprehensive income (loss), net of any related tax effect. Upon realization, those amounts are reclassified from accumulated other comprehensive income (loss) to interest and other, net. Realized gains and losses and other-than-temporary impairments are reflected in the consolidated income statement in interest and other, net. Investments accounted for under the cost method are measured at fair value initially. Subsequently, when there is an indicator of impairment, the impairment is recognized. Revenue Recognition — Net revenue primarily includes sales of hardware, services, software licenses, and peripherals. The Company recognizes revenue for these products and services when it is realized or realizable and earned. Revenue is recognized when persuasive evidence of an arrangement exists; delivery has occurred or services have been rendered; the Company's fee to its customer is fixed or determinable; and collection of the resulting receivable is reasonably assured. This policy is applicable to all sales, including sales to resellers and end-users. Revenue from third-party software sales and extended warranties for third-party products, for which the Company does not meet the criteria for gross revenue recognition, is recognized on a net basis. All other revenue is recognized on a gross basis. Services revenue and cost of services revenue captions in the Consolidated Statements of Income (Loss) include the Company's services, third-party software revenue, and support services related to the Company-owned software offerings. The following summarizes the major terms of contractual relationships with customers and the manner in which the Company accounts for sales transactions. Products Product revenue consists of computer hardware, enterprise hardware, and software licenses sales that are delivered, sold as a subscription or sold on a consumption basis. Computer hardware and enterprise hardware include notebooks and desktop PCs, servers, storage hardware, and other hardware-related devices. Software license sales include optional, stand-alone software applications. Software applications provide customers with resource management, backup and archiving, information security, information management and intelligence, data analytics and server virtualization capabilities. Revenue from the sale of hardware products and systems is recognized when title and risk of loss pass to the customer. Delivery is considered complete when products have been shipped to the Company's customer, title and risk of loss have transferred to the customer, and customer acceptance has been satisfied. Customer acceptance is satisfied if acceptance is obtained from the customer, if all acceptance provisions lapse, or if the Company has evidence that all acceptance provisions have been satisfied. Depending on the nature of the arrangement, software license sales is generally recognized upon shipment or electronic delivery. For certain arrangements, revenue is recognized based on usage or ratably over the term of the arrangement. License revenue from royalty arrangements is recognized upon either receipt of royalty reports or payments from third parties. The Company records reductions to revenue for estimated customer sales returns, rebates, and certain other customer incentive programs. These reductions to revenue are made based upon reasonable and reliable estimates that are determined by historical experience, contractual terms, and current conditions. The primary factors affecting the Company's accrual for estimated customer returns include estimated return rates as well as the number of units shipped that have a right of return that has not expired as of the balance sheet date. If returns cannot be reliably estimated, revenue is not recognized until a reliable estimate can be made or the return right lapses. The Company sells its products directly to customers as well as through other distribution channels, such as retailers, distributors, and resellers. The Company recognizes revenue on these sales when the reseller has economic substance apart from the Company; any credit risk has been identified and quantified; title and risk of loss have passed to the sales channel; the fee paid to the Company is not contingent upon resale or payment by the end user; and the Company has no further obligations related to bringing about resale or delivery. Sales through the Company's distribution channels are primarily made under agreements allowing for limited rights of return, price protection, rebates, and marketing development funds. The Company has generally limited return rights through contractual caps or has an established selling history for these arrangements. Therefore, there is sufficient data to establish reasonable and reliable estimates of returns for the majority of these sales. To the extent price protection or return rights are not limited and a reliable estimate cannot be made, all of the revenue and related costs are deferred until the product has been sold to the end-user or the rights expire. The Company records estimated reductions to revenue or an expense for distribution channel programs at the later of the offer or the time revenue is recognized. The Company defers the cost of shipped products awaiting revenue recognition until revenue is recognized. Services Services revenue consists of hardware and software maintenance, installation services, professional services, training revenue, third-party software revenue, and software sold as a service. The Company recognizes revenue from fixed-price support or maintenance contracts sold for both hardware and software ratably over the contract period and recognizes the costs associated with these contracts as incurred. For sales of extended warranties with a separate contract price, the Company defers revenue equal to the separately stated price. Revenue associated with undelivered elements is deferred and recorded when delivery occurs or services are provided. Revenue from extended warranty and service contracts, for which the Company is obligated to perform, is recorded as deferred revenue and subsequently recognized over the term of the contract on a straight-line basis or when the service is completed and the costs associated with these contracts are recognized as incurred. Multiple Deliverables When an arrangement has more than one element, such as hardware, software, and services contained in a single arrangement, the Company first allocates revenue based upon the relative selling price into two categories: (1) non-software components, such as hardware and any hardware-related items, such as required system software that functions with the hardware to deliver the essential functionality of the hardware and related post-contract customer support, software as a service subscriptions and other services; and (2) software components, such as optional software applications and related items, such as post-contract customer support and other services. The Company then allocates revenue within the non-software category to each element based upon its relative selling price using a hierarchy of vendor-specific objective evidence (“VSOE”), third-party evidence of selling price (“TPE”), or estimated selling prices (“ESP”), if VSOE or TPE does not exist. The Company allocates revenue within the software category to the undelivered elements based upon their fair value using VSOE, with the residual revenue allocated to the delivered elements. If the Company cannot objectively determine the VSOE of the fair value of any undelivered software element, it defers revenue for all software components until all elements are delivered and services have been performed, until fair value can objectively be determined for any remaining undelivered elements, or until software maintenance is the only undelivered element, in which case revenue is recognized over the maintenance term for all software elements. The Company allocates the amount of revenue recognized for delivered elements to the amount that is not subject to forfeiture or refund or contingent on the future delivery of products or services. Customers under software maintenance agreements are entitled to receive updates and upgrades on a when-and-if-available basis, and various types of technical support based on the level of support purchased. In the event specific features, functionality, entitlements, or the release version of an upgrade or new product have been announced but not delivered, and customers will receive that upgrade or new product as part of a current software maintenance contract, a specified upgrade is deemed created and product revenues are deferred on purchases made after the announcement date until delivery of the upgrade or new product. The amount and elements to be deferred are dependent on whether the Company has established VSOE of fair value for the upgrade or new product. Other The Company records revenue from the sale of equipment under sales-type leases as product revenue in an amount equal to the present value of minimum lease payments at the inception of the lease. Sales-type leases also produce financing income, which is included in net revenue in the Condensed Consolidated Statements of Income (Loss) and is recognized at consistent rates of return over the lease term. Revenue from operating leases is recognized over the lease period. The Company also offers qualified customers revolving credit lines for the purchase of products and services offered by the Company. Financing income attributable to these revolving loans is recognized in net revenue on an accrual basis. The Company accrues for the estimated costs of systems’ warranty at the time of sale. Systems’ warranty costs are estimated based upon historical experience and specific identification of systems’ requirements. The Company reports revenue net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions. Deferred Revenue — Deferred revenue represents amounts received in advance for extended warranty services, deferred hardware, software maintenance, prepaid professional services, and unearned license fees, which are recognized ratably over the contract term as either product or services revenue depending on the nature of the item. The Company also has deferred revenue related to internally-developed software offerings, and deferred profit on third-party software offerings, which are generally recognized ratably over the contract term as either product or services revenue depending on the nature of the item. Research and Development — Research and development (“R&D”) costs are expensed as incurred. R&D costs include salaries and benefits and other personnel-related costs associated with product development. Also included in R&D expenses are infrastructure costs, which consist of equipment and material costs, facilities-related costs, depreciation expense, and intangible asset amortization. Capitalized Software Development Costs — In accordance with the applicable accounting standards, software development costs related to the development of new product offerings are capitalized subsequent to the establishment of technological feasibility, which is demonstrated by the completion of a detailed program design or working model, if no program design is completed. GAAP requires that annual amortization expense of the capitalized software development costs be the greater of the amounts computed using the ratio of gross revenue to a product's total current and anticipated revenues, or the straight-line method over the product's remaining estimated economic life. Capitalized costs are amortized over periods ranging from eighteen months to two years which represents the product's estimated economic life. Amounts capitalized for the period from September 7, 2016 through October 28, 2016 were $85 million, and are included in other non-current assets, net in the accompanying Condensed Consolidated Statements of Financial Position. Amortization expense for the period from September 7, 2016 through October 28, 2016 was $0.4 million. Prior to the EMC merger transaction, there were no significant capitalized software development costs specific to the legacy businesses of Dell Technologies Inc. Recently Issued Accounting Pronouncements Revenue from Contracts with Customers — In May 2014, the Financial Accounting Standards Board ("FASB") issued amended guidance on the recognition of revenue from contracts with customers. The objective of the new standard is to establish a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and will supersede most of the existing revenue recognition guidance, including industry-specific guidance. The new standard requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB approved a one-year deferral of the effective date of this standard. Public entities are required to adopt the new standard for fiscal years, and interim periods within those years, beginning after December 15, 2017. The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company is currently evaluating the method of adoption and the impact that the new standard will have on the Consolidated Financial Statements. Presentation of Debt Issuance Costs — In April 2015, the FASB issued amended guidance which changes the classification of debt issuance costs in the Consolidated Statements of Financial Position. The new guidance requires debt issuance costs to be presented as a direct deduction from the carrying amount of the related debt liability consistent with the presentation of debt discounts, rather than as an asset. The guidance related to recognition and measurement of debt issuance costs remains unchanged. The Company implemented the new presentation in the nine months ended October 28, 2016 on a retrospective basis, and except for the reclassification of debt issuance costs of $128 million as of January 29, 2016 in the accompanying Condensed Consolidated Statements of Financial Position, there was no other impact on the Consolidated Financial Statements. Recognition and Measurement of Financial Assets and Financial Liabilities — In January 2016, the FASB issued amended guidance on Recognition and Measurement of Financial Assets and Financial Liabilities. The standard addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Public entities must adopt the new guidance for fiscal years, and interim periods within those years, beginning after December 15, 2017. The Company is currently evaluating the impact that the standard will have on the Consolidated Financial Statements. Leases — In February 2016, the FASB issued amended guidance on the accounting for leasing transactions. The primary objective of this update is to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Public entities must adopt the new guidance for reporting periods beginning after December 15, 2018, with early adoption permitted. Companies are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. The Company is currently evaluating the impact that the standard will have on the Consolidated Financial Statements. Improvements to Employee Share-Based Payment Accounting — In March 2016, the FASB issued amended guidance on the accounting for employee share-based payments. The topics that were amended in the update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. Public entities must adopt the new guidance for fiscal years, and interim periods within those years, beginning after December 2016. The Company is currently evaluating the impact that the standard will have on the Consolidated Financial Statements. Measurement of Credit Losses on Financial Instruments — In June 2016, the FASB issued amended guidance which replaces the current incurred loss impairment methodology with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. Public entities must adopt the new guidance for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. All entities may adopt the amendments in the new standard as of fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. However, earlier adoption is not permitted. The Company is currently evaluating the impact that the standard will have on the Consolidated Financial Statements. Classification of Certain Cash Receipts and Cash Payments — In August 2016, the FASB issued amended guidance on the presentation and classification of eight specific cash flow issues with the objective of reducing existing diversity in practice. Public entities must adopt the new guidance for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, with early adoption permitted. Companies should reflect any adjustments on a retrospective basis, if practicable, otherwise adoption is required to be applied as of the earliest date practicable. The Company is currently evaluating the timing of adoption as well as the impact that the standard will have on the Consolidated Financial Statements. Intra-Entity Transfers of Assets Other Than Inventory — In October 2016, the FASB issued amended guidance on the accounting for income taxes. The new guidance requires companies to recognize the income tax effects of intra-entity asset transfers, other than transfers of inventory, when the transfer occurs instead of when the asset is sold to a third party, as current GAAP requires. Public entities must adopt the new guidance for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, with early adoption permitted at the beginning of an annual period. The new guidance is required to be applied retrospectively with the cumulative effect recognized as of the beginning of the period of adoption. The Company is currently evaluating the timing of adoption as well as the impact that the standard will have on the Consolidated Financial Statements.

BUSINESS COMBINATIONS

9 Months Ended

Oct. 28, 2016

Business Combinations [Abstract]

BUSINESS COMBINATIONS

— BUSINESS COMBINATIONS

EMC Merger Transaction

On September 7, 2016, EMC became a wholly-owned subsidiary of the Company as a result of the merger of Merger Sub with and into EMC, with EMC surviving as a wholly-owned subsidiary of the Company. The EMC merger transaction was effected pursuant to the Agreement and Plan of Merger, dated as of October 12, 2015, by and among the Company, Dell, Merger Sub, and EMC, as amended by the First Amendment to Agreement and Plan of Merger, dated as of May 16, 2016, by and among the Company, Dell, Merger Sub, and EMC.

Pursuant to the terms of the merger agreement, upon the completion of the EMC merger transaction, each issued and outstanding share of common stock, par value $0.01 per share, of EMC (approximately 2.0 billion as of September 7, 2016) was converted into the right to receive (1) $24.05 in cash, without interest, and (2) 0.11146 validly issued, fully paid and non-assessable shares of common stock of the Company designated as Class V Common Stock, par value $0.01 per share (the “Class V Common Stock”), plus cash in lieu of any fractional shares. Shares of the Class V Common Stock were approved for listing on the New York Stock Exchange (the “NYSE”) under the ticker symbol “DVMT” and began trading on September 7, 2016.

The Class V Common Stock is a type of common stock commonly referred to as a tracking stock, which is a class of common stock that is intended to track the economic performance of a defined set of assets and liabilities. The approximately 223 million shares of Class V Common Stock issued by Dell Technologies on September 7, 2016 are intended to track the economic performance of approximately 65% of the Company's economic interest in the Class V Group as of the closing date of the EMC merger transaction. As of the closing date of the EMC merger transaction, the Class V Group, which consists of the Company's economic interest in the VMware business, consisted of approximately 343 million shares of common stock, par value $0.01 per share, of VMware held by the Company. As of such date, the DHI Group retained approximately 35% of the Company's economic interest in the Class V Group. The DHI Group generally refers, in addition to such retained interest, to the direct and indirect interest of Dell Technologies in all of Dell Technologies' business, assets, properties, liabilities, and preferred stock other than those attributable to the Class V Group.

Although the Class V Common Stock is intended to track the performance of approximately 65% of the Company’s economic interest in the VMware business as of the closing date of the EMC merger transaction, there can be no assurance that the market price of the Class V Common Stock will, in fact, reflect the performance of such economic interest. Holders of the Class V Common Stock are subject to all risks associated with an investment in Dell Technologies and all of its businesses, assets, and liabilities. The holders of the Class V Common Stock do not have any special rights related to, direct ownership interest in, or recourse against the assets and liabilities attributed to the Class V Group. While the Class V Group initially consists of the Company's economic interest in the shares of VMware common stock attributed to it, the Class V Group in the future may have different assets and liabilities attributed to it.

EMC, including its subsidiaries and affiliates, enables customers to build cloud-based infrastructures for existing applications while at the same time helping customers build and run new applications. EMC's businesses include Information Storage, VMware, Pivotal, RSA Information Security, and Virtustream. The EMC merger transaction represents a key element of the Company's strategy to provide the essential infrastructure for organizations to build their digital future, transform IT, and protect their most important asset, information. Revenues of approximately $3.6 billion and net loss of approximately $0.6 billion attributable to EMC were included in the Condensed Consolidated Statements of Income (Loss) from the transaction date to October 28, 2016. Both revenues and net loss attributable to EMC include the impact of purchase accounting as a result of the EMC merger transaction.

Fair Value of Consideration Transferred

The following table summarizes the consideration transferred to effect the EMC merger transaction:



	Purchase Price
	(in millions)
Consideration transferred:
Cash	$	47,694
Expense and other (a)	968
Class V Common Stock (b)	10,041
Total consideration transferred	58,703
Non-controlling interests (c)	6,097
Less: Post-merger stock compensation expense (d)	(800		)
Total purchase price to allocate	$	64,000

____________________

(a) Expense and other primarily consists of cash payment for post-merger stock compensation expense, as described in footnote (d), and the value related to pre-merger services of EMC equity awards converted to deferred cash awards

(b)

The fair value of the Class V Common Stock is based on the issuance of approximately 223 million shares with a per-share fair value of $45.07 (the opening share price of the Class V Common Stock on the NYSE on September 7, 2016, the first day of trading), which shares are intended to track the economic performance of approximately 65% of the Company’s economic interest in the VMware business, as of the closing date of the EMC merger transaction.

(c)

Non-controlling interests in VMware and Pivotal was $6.1 billion as of September 7, 2016. The fair value of the non-controlling interest relating to VMware was calculated by multiplying outstanding shares of VMware common stock that were not owned by EMC by $73.28 (the opening share price of VMware common stock on the NYSE on September 7, 2016). The fair value of the non-controlling interest relating to Pivotal was calculated based on the fair value of Pivotal, the ownership percentage of the non-controlling interests, and a discount for lack of control related to the non-controlling interest.


(d)	Pursuant to the guidelines of ASC 805, a portion of the consideration related to accelerated EMC equity awards was recorded as post-merger day one stock compensation expense. This expense is attributable to post-merger services not rendered due to the acceleration.

Assets Acquired and Liabilities Assumed

The EMC merger transaction has been accounted for as a business combination under the acquisition method of accounting. The following table summarizes the estimated fair values of the assets acquired and the liabilities assumed by major class as of the transaction date. Due to the timing of this acquisition, these amounts are preliminary estimates and subject to change. Any changes resulting from the facts and circumstances that existed as of the transaction date may result in retrospective adjustments to the preliminary amounts recognized at the transaction date. The Company expects to finalize these amounts as soon as practicable, but not later than one year from the transaction date.



	Preliminary Allocation
	(in millions)
Preliminary purchase price allocation (a):
Current assets:
Cash and cash equivalents	$	10,080
Short-term investments	1,765
Accounts receivable (b)	2,810
Short-term financing receivables	64
Inventories, net	1,993
Other current assets	903
Total current assets	17,615
Property, plant, and equipment	4,490
Long-term investments	4,317
Long-term financing receivables, net	65
Goodwill (c)	31,275
Purchased intangibles (d)	31,218
Other non-current assets	522
Total assets	$	89,502
Current liabilities:
Short-term debt (e)	$	905
Accounts payable	728
Accrued and other	3,259
Short-term deferred revenue	4,954
Total current liabilities	9,846
Long-term debt (e)	5,474
Long-term deferred revenue	3,469
Deferred tax liabilities	6,389
Other non-current liabilities	324
Total liabilities	$	25,502
Total net assets	$	64,000

____________________


(a)	Includes amounts allocated to ECD, which were classified as held for sale as of October 28, 2016. See Note 4 of the Notes to the Unaudited Condensed Consolidated Financial Statements for more information on discontinued operations.


(b)	Accounts receivable is comprised primarily of customer trade receivables. As such, the fair value of accounts receivable approximates the net carrying value of $2,810 million. The gross amount due is $2,919 million, of which $109 million is not expected to be collected.

(c)

The Company recorded $31.3 billion in goodwill related to this transaction, which is primarily related to expected synergies from the transaction. This amount represents the excess of the purchase price over the fair value of the assets acquired and liabilities assumed associated with this transaction. This goodwill is not deductible for tax purposes. See Note 10 of the Notes to the Unaudited Condensed Consolidated Financial Statements for preliminary goodwill allocation by reportable segment.

(d)

Identifiable intangible assets are required to be measured at fair value. The fair value of identifiable intangible assets is determined primarily using variations of the income approach, which is based on the present value of the future after-tax cash flows attributable to each identifiable intangible asset. Some of the more significant assumptions inherent in the development of intangible asset values, from the perspective of a market participant, include, but are not limited to, the amount and timing of projected future cash flows (including revenue and profitability); the discount rate selected to measure the risks inherent in the future cash flows; the assessment of the asset’s life cycle; the competitive trends impacting the asset; technology migration factors; and customer turnover.

(e) Deferred revenue represents the fair value of remaining performance obligations and was determined based on estimates of costs incurred to-date by the acquiree or costs to be incurred by the Company and a reasonable profit margin. Profit margins were determined based on comparable service provider margins, and the resulting profits were discounted using market participant discount rates to determine fair value.

The preliminary fair values of EMC’s identifiable intangible assets and their weighted-average useful lives have been estimated as follows:



	Estimated Fair Value		Weighted Average Useful Life
	(in millions)		(in years)
Developed technology	$	13,460	6
Customer relationships	13,440		11
Trade names (Indefinite lived)	2,320		Indefinite
Trade names (Definite lived)	980		8
In-process research and development	890		Indefinite
Leasehold assets (liabilities)	128		25
Total identifiable intangible assets	$	31,218

The total weighted-average amortization period for the intangible assets subject to amortization is 8 years.

Acquisition-related Costs

From inception through October 28, 2016, the Company incurred $1.2 billion of acquisition-related costs in connection with the EMC merger transaction. Of this amount, $0.8 billion are capitalized debt issuance costs which were primarily presented as a direct reduction of the carrying amount of the related debt liability in the Condensed Consolidated Statements of Financial Position. The remaining $0.4 billion of costs were recognized in the Condensed Consolidated Statements of Income (Loss) for the periods presented as follows:



	Three Months Ended				Nine Months Ended
	October 28, 2016		October 30, 2015		October 28, 2016		October 30, 2015
	(in millions)
Acquisition-related costs:
Selling, general, and administrative expenses (a)	$	211	$	11	$	252	$	11
Interest and other, net (b)	98		—		98		—
Total	$	309	$	11	$	350	$	11

____________________

(a) Acquisition-related costs recognized in selling, general, and administrative expenses primarily consist of advisory fees.

(b) Acquisition-related costs recognized in interest and other, net consist of expensed debt issuance costs.

In addition to the acquisition-related costs disclosed above, the Company incurred $0.8 billion in stock-based compensation charges related to the acceleration of vesting on EMC stock awards, and $0.1 billion in special retention cash awards issued to certain key employees. These expenses were recognized during the three months ended October 28, 2016.

Pro Forma Revenue and Earnings

The following table provides unaudited pro forma results of operations for the periods presented as if the transaction date had occurred on January 31, 2015, the first day of the fiscal year ended January 29, 2016.



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions; except per share amounts)
Total net revenue	$	17,826		$	18,068		$	53,860		$	53,709
Net loss attributable to Dell Technologies Inc.	$	(931	)	$	(721	)	$	(2,140	)	$	(4,205	)

Earnings (loss) per share attributable to Dell Technologies Inc. - basic (a):
Continuing operations - Class V Common Stock	$	0.75		$	0.60		$	1.75		$	1.45
Continuing operations - DHI Group	$	(1.94	)	$	(1.51	)	$	(4.47	)	$	(8.01	)

Earnings (loss) per share attributable to Dell Technologies Inc. - diluted (a):
Continuing operations - Class V Common Stock	$	0.75		$	0.60		$	1.74		$	1.44
Continuing operations - DHI Group	$	(1.94	)	$	(1.51	)	$	(4.47	)	$	(8.01	)

____________________

(a) For purposes of calculating pro forma earnings (loss) per share, the Company used the two-class method. Earnings are allocated between the Class V Common Stock and the DHI Group on a basis consistent with historical earnings (loss) per share.

The pro forma information for the three and nine months ended October 28, 2016 combines the Company's historical results for the three and nine months ended October 28, 2016 with EMC's historical results for the period from August 1, 2016 to September 6, 2016 and the period from February 1, 2016 to September 6, 2016, respectively. The pro forma information for the three and nine months ended October 30, 2015 combines the Company's historical results for the three and nine months ended October 30, 2015 with EMC's results for the three and nine months ended September 30, 2015. The historical results have been adjusted in the supplemental pro forma information to give effect to pro forma events that are (a) directly attributable to the EMC merger transaction, (b) factually supportable, and (c) expected to have a continuing impact on the combined company’s results. The pro forma information is presented for informational purposes only. The pro forma information does not purport to represent what the combined company’s results of operations or financial condition would have been had the EMC merger transaction actually occurred on the date indicated, and does not purport to project the combined company’s results of operations for any future period or as of any future date.

Defined Benefit Pension Plan

In connection with the EMC merger transaction completed on September 7, 2016, the Company assumed all of EMC’s defined benefit obligations and related plan assets, including a noncontributory defined benefit pension plan (the "Pension Plan"). The under-funded status of the Pension Plan as of September 7, 2016 was $97 million, which is classified as a component of other long-term liabilities in the Condensed Consolidated Statements of Financial Position. As of September 7, 2016, the Pension Plan had assets with a fair value of $493 million, which included common collective trusts of $341 million, corporate debt securities of $151 million, and U.S. Treasury securities of $1 million. In addition, certain of EMC's foreign subsidiaries also have defined benefit pension plans which were assumed as part of the EMC merger transaction and are not material to the results of operations or financial position of the Company.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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+ Details

DISCONTINUED OPERATIONS

9 Months Ended

Oct. 28, 2016

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS

Dell Services Divestiture — On March 27, 2016, Dell entered into a definitive agreement with NTT Data International L.L.C. to divest substantially all of Dell Services, including the Dell Services Federal Government business. Dell Services includes business process outsourcing, application management, and infrastructure services. The transaction does not include the global support, deployment, and professional services offerings. During the three months ended October 28, 2016, as the result of continued negotiations and finalization of terms of the sale, the Company reclassified an immaterial amount of financial results, accounts payable, and accounts receivable from discontinued operations to continuing operations for all periods presented, to reflect the updated terms.

On November 2, 2016, subsequent to the Company's third quarter of Fiscal 2017, the parties closed the transaction. Total cash consideration received by the Company through the date of this report was approximately $3.0 billion, resulting in an estimated pre-tax gain on sale of approximately $1.5 billion.

Dell Software Group Divestiture — On June 19, 2016, Dell entered into a definitive agreement with Francisco Partners and Elliot Management Corporation to divest substantially all of DSG. The transaction includes DSG's systems and information management, security solutions, and Statistica businesses. The transaction does not include the Company's cloud integration business.

On October 31, 2016, subsequent to the close of the Company's third quarter of Fiscal 2017, the parties closed the transaction. At the completion of the sale, total cash consideration received by the Company was approximately $2.4 billion, resulting in an estimated pre-tax gain on sale of approximately $1.2 billion.

Enterprise Content Division Divestiture — On September 12, 2016, EMC entered into a definitive agreement with OpenText Corporation to divest the Dell EMC Enterprise Content Division (including the Documentum, InfoArchive, and LEAP families of products) for cash consideration of approximately $1.6 billion. The pending transaction is expected to close in the fourth quarter of Fiscal 2017, subject to the satisfaction of customary closing conditions, including approvals from regulatory authorities.

Discontinued Operations Presentation — In accordance with applicable accounting guidance, the Company concluded that Dell Services, DSG, and ECD have met the criteria for discontinued operations reporting as of March 27, 2016, June 19, 2016, and September 7, 2016, respectively. Accordingly, the Company reclassified the financial results of Dell Services and DSG as discontinued operations in the Condensed Consolidated Statements of Income (Loss) for all periods presented. The Company classified the results of ECD as discontinued operations for the period from September 7, 2016 to October 28, 2016 due to the ECD business only being included in the Company's consolidated results since the closing of the EMC merger transaction. These financial results are presented as “Income (loss) from discontinued operations, net of income taxes” in the accompanying Condensed Consolidated Statements of Income (Loss) for the three and nine months ended October 28, 2016 and October 30, 2015. The Company reclassified the related assets and liabilities as “Current assets held for sale” and “Current liabilities held for sale” in the accompanying Condensed Consolidated Statements of Financial Position as of October 28, 2016 and January 29, 2016. Cash flows from the Company's discontinued operations are included in the Condensed Consolidated Statements of Cash Flows.

Dell Services

The following table presents key financial results of Dell Services included in “Income (loss) from discontinued operations, net of income taxes” for the three and nine months ended October 28, 2016 and October 30, 2015:



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions)
Net revenue	$	658		$	675		$	1,968		$	2,011
Cost of net revenue	523			521			1,555			1,611
Operating expenses	116			88			322			289
Income from discontinued operations before income taxes	19			66			91			111
Income tax provision (benefit) (a)	(37		)	(11		)	(955		)	35
Income from discontinued operations, net of income taxes	$	56		$	77		$	1,046		$	76

____________________

(a)

The tax benefits of $37 million and $955 million for the three and nine months ended October 28, 2016, respectively, were primarily due to the Company's determination that it could no longer assert permanent reinvestment in the outside basis of the entities that will be divested when the Company entered into a definitive agreement to divest the business. The Company has recorded a deferred tax asset of approximately $1 billion for the outside basis differences for the entities held for sale, and has determined the asset is realizable.

The following table presents the major classes of assets and liabilities as of October 28, 2016 and January 29, 2016 related to Dell Services which were classified as held for sale:



	October 28, 2016		January 29, 2016
	(in millions)
ASSETS
Current assets:
Accounts receivable, net	$	456	$	404
Other current assets	67		73
Total current assets	523		477
Property, plant, and equipment, net	566		515
Goodwill	252		252
Intangible assets, net	376		388
Other non-current assets	53		50
Total assets	$	1,770	$	1,682

LIABILITIES
Current liabilities:
Accounts payable	$	28	$	38
Accrued and other	159		180
Short-term deferred revenue	83		82
Total current liabilities	270		300
Long-term deferred revenue	42		53
Other non-current liabilities	40		31
Total liabilities	$	352	$	384

The significant cash flow items from Dell Services for the nine months ended October 28, 2016 and October 30, 2015 were as follows:



	Nine Months Ended
	October 28, 2016			October 30, 2015
	(in millions)
Depreciation and amortization (a)	$	32		$	161
Capital expenditures	$	(82	)	$	(65	)

____________________


(a)	Amounts represent depreciation and amortization recognized up until March 27, 2016, the date on which Dell Services met the criteria for discontinued operations reporting. Depreciation and amortization ceased upon determination that the held for sale criteria were met.

Dell Software Group

The following table presents key financial results of DSG included in “Income (loss) from discontinued operations, net of income taxes” for the three and nine months ended October 28, 2016 and October 30, 2015:



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions)
Net revenue	$	326		$	318		$	968		$	961
Cost of net revenue	74			97			249			282
Operating expenses	233			234			721			695
Interest and other, net	(8		)	(2		)	(1		)	(8		)
Income (loss) from discontinued operations before income taxes	11			(15		)	(3		)	(24		)
Income tax provision (benefit) (a)	489			(22		)	152			1
Income (loss) from discontinued operations, net of income taxes	$	(478	)	$	7		$	(155	)	$	(25	)

____________________

(a)

The tax expenses of $489 million and $152 million for the three and nine months ended October 28, 2016, respectively, were primarily due to the Company's determination that it could no longer assert permanent reinvestment in the outside basis of the DSG entities held for sale when the Company entered into a definitive agreement to divest the business. The additional tax recorded in the three months ended October 28, 2016 primarily resulted from structuring transactions in preparation for the disposition of these entities.

The following table presents the major classes of assets and liabilities as of October 28, 2016 and January 29, 2016 related to DSG which were classified as held for sale:



	October 28, 2016		January 29, 2016
	(in millions)
ASSETS
Current assets:
Cash and cash equivalents	$	82	$	254
Accounts receivable, net	200		244
Inventories, net	19		24
Other current assets	3		11
Total current assets	304		533
Property, plant, and equipment, net	116		106
Goodwill	1,391		1,391
Intangible assets, net	557		613
Other non-current assets	9		8
Total assets	$	2,377	$	2,651

LIABILITIES
Current liabilities:
Accounts payable	14		15
Accrued and other	140		160
Short-term deferred revenue	621		625
Total current liabilities	775		800
Long-term deferred revenue	338		333
Other non-current liabilities	80		82
Total liabilities	$	1,193	$	1,215

The significant cash flow items from DSG for the nine months ended October 28, 2016 and October 30, 2015 were as follows:



	Nine Months Ended
	October 28, 2016			October 30, 2015
	(in millions)
Depreciation and amortization (a)	$	66		$	125
Capital expenditures	$	(20	)	$	(20	)

____________________


(a)	Amounts represent depreciation and amortization recognized up until June 19, 2016, the date on which DSG met the criteria for discontinued operations reporting. Depreciation and amortization ceased upon determination that the held for sale criteria were met.

Enterprise Content Division

The following table presents key financial results of ECD included in “Income (loss) from discontinued operations, net of income taxes” for the period from September 7, 2016 through October 28, 2016:



	September 7, 2016 through October 28, 2016
	(in millions)
Net revenue	$	74
Cost of net revenue	28
Operating expenses	66
Loss from discontinued operations before income taxes	(20		)
Income tax benefit	(4		)
Loss from discontinued operations, net of income taxes	$	(16	)

The following table presents the major classes of assets and liabilities as of October 28, 2016 related to ECD which were classified as held for sale:



	October 28, 2016
	(in millions)
ASSETS
Current assets:
Other current assets	6
Total current assets	6
Property, plant, and equipment	15
Goodwill	661
Intangible assets	1,070
Total assets	$	1,752

LIABILITIES
Current liabilities:
Accrued and other	8
Short-term deferred revenue	114
Total current liabilities	122
Long-term deferred revenue	10
Total liabilities	$	132

Depreciation and amortization for ECD ceased upon determination that the held for sale criteria were met. Capital expenditures for ECD were immaterial for the period from September 7, 2016 through October 28, 2016.

- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Topic 205
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-Paragraph 1
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 205
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-Paragraph 5A
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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+ Details

FAIR VALUE MEASUREMENTS

9 Months Ended

Oct. 28, 2016

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

The following table presents the Company's hierarchy for its assets and liabilities measured at fair value on a recurring basis as of October 28, 2016 and January 29, 2016:



	October 28, 2016 (a)								January 29, 2016
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
	Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs				Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs
	(in millions)
Assets:
Cash equivalents:
Money market funds	$	4,222	$	—	$	—	$	4,222	$	3,832	$	—	$	—	$	3,832
Municipal obligations	—		15		—		15		—		—		—		—
Debt securities:
U.S. government and agencies	479		520		—		999		—		—		—		—
U.S. corporate	—		1,946		—		1,946		—		—		—		—
Foreign	—		2,201		—		2,201		—		—		—		—
Municipal obligations	—		382		—		382		—		—		—		—
Asset-backed securities	—		4		—		4		—		—		—		—
Equity and other securities	158		—		—		158		—		—		—		—
Derivative instruments	—		204		—		204		—		195		—		195
Common stock purchase agreement	—		—		—		—		—		—		10		10
Total assets	$	4,859	$	5,272	$	—	$	10,131	$	3,832	$	195	$	10	$	4,037
Liabilities:
Derivative instruments	$	—	$	18	$	—	$	18	$	—	$	12	$	—	$	12
Debt - Other	—		—		—		—		—		—		28		28
Total liabilities	$	—	$	18	$	—	$	18	$	—	$	12	$	28	$	40

____________________

(a) The Company did not transfer any securities between levels during the nine months ended October 28, 2016.

The following section describes the valuation methodologies the Company uses to measure financial instruments at fair value:

Money Market Funds — The Company's investment in money market funds that are classified as cash equivalents hold underlying investments with a weighted average maturity of 90 days or less and are recognized at fair value. The valuations of these securities are based on quoted prices in active markets for identical assets, when available, or pricing models whereby all significant inputs are observable or can be derived from or corroborated by observable market data. The Company reviews security pricing and assesses liquidity on a quarterly basis. As of October 28, 2016, the Company's U.S. portfolio had no material exposure to money market funds with a fluctuating net asset value.

Cash Equivalent Municipal Obligations — The Company's municipal obligations that are classified as cash equivalents have original maturities of 90 days or less and are recognized at fair value. The valuation methodology for these securities is the same as the methodology for non-cash equivalent municipal obligations as described in the Debt Securities section below.

Debt Securities — The majority of the Company's debt securities consist of various fixed income securities such as U.S. government and agencies, U.S. corporate, and foreign. Valuation is based on pricing models whereby all significant inputs, including benchmark yields, reported trades, broker-dealer quotes, issue spreads, benchmark securities, bids, offers, and other market related data, are observable or can be derived from or corroborated by observable market data for substantially the full term of the asset. Inputs are documented in accordance with the fair value measurements hierarchy. The Company reviews security pricing and assesses liquidity on a quarterly basis. See Note 6 of the Notes to the Unaudited Condensed Consolidated Financial Statements for additional information about investments.

Equity Securities — The majority of the Company's investments in equity and other securities that are measured at fair value on a recurring basis consist of strategic investments in publicly traded companies. The valuation of these securities is based on quoted prices in active markets.

Derivative Instruments — The Company's derivative financial instruments consist primarily of foreign currency forward and purchased option contracts and interest rate swaps. The fair value of the portfolio is determined using valuation models based on market observable inputs, including interest rate curves, forward and spot prices for currencies, and implied volatilities. Credit risk is also factored into the fair value calculation of the Company's derivative instrument portfolio. See Note 9 of the Notes to the Unaudited Condensed Consolidated Financial Statements for a description of the Company's derivative financial instrument activities.

Debt - Other — As of January 29, 2016, the Company recognized a portion of its short-term debt at fair value. This debt was represented by promissory notes issued on August 3, 2015 and September 14, 2015, which were extinguished during the nine months ended October 28, 2016. The Company determined fair value using a discounted cash flow model which included significant unobservable inputs and assumptions. The unobservable inputs used include projected cash outflows over varying possible maturity dates, weighted by the probability of those possible outcomes, along with assumed discount rates.

Common Stock Purchase Agreements — On September 7, 2016, in connection with the EMC merger transaction, the Company issued and sold the following shares of the Company's common stock at a purchase price of $27.50 per share to the persons identified below for an aggregate purchase price of $4.4 billion, pursuant to four separate common stock purchase agreements:


•	86,909,091 shares of Class A Common Stock to the MD Stockholders


•	16,104,050 shares of Class A Common Stock to the MSDC Stockholders


•	38,805,040 shares of Class B Common Stock to the SLP Stockholders


•	18,181,818 shares of Class C Common Stock to Temasek Holdings Private Limited ("Temasek")

The Company applied the proceeds from the sale of the shares to finance a portion of the consideration for the EMC merger transaction. Each agreement provided for price protection in the event additional equity investors purchased common stock of the Company at a lower price. The agreements with Michael S. Dell, the MSDC Stockholders, and the SLP Stockholders were not required to be remeasured to fair value and were effectively capital commitments, because of the degree of control and influence such persons could exercise over the Company. The provision relating to price protection was considered substantive to Temasek as an unrelated party. Consequently, the Company recognized the contract as an asset or liability, initially recorded at fair value of zero, with subsequent changes in fair value recorded in earnings. The Company determined the fair value of this forward contract using a Black-Scholes valuation model, which included significant unobservable inputs and assumptions.

Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis — Certain assets are measured at fair value on a nonrecurring basis and therefore are not included in the recurring fair value table above. These assets consist primarily of non-financial assets such as goodwill and intangible assets and investments accounted for under the cost method. See Note 10 of the Notes to the Unaudited Condensed Consolidated Financial Statements for additional information about goodwill and intangible assets. Investments accounted for under the cost method are measured at fair value initially. Subsequently, when there is an indicator of impairment, the impairment is recognized.

Carrying Value and Estimated Fair Value of Outstanding Debt — The following table summarizes the carrying value and estimated fair value of the Company's outstanding debt as described in Note 8 of the Notes to the Unaudited Condensed Consolidated Financial Statements, including the current portion, as of the dates indicated:



	October 28, 2016				January 29, 2016
	Carrying Value		Fair Value		Carrying Value		Fair Value
	(in billions)
Term Loan Facilities	$	—	$	—	$	6.1	$	6.2
Senior Secured Credit Facilities	$	15.6	$	15.9	$	—	$	—
Senior First Lien Notes	$	—	$	—	$	1.4	$	1.5
First Lien Notes	$	19.6	$	21.7	$	—	$	—
Unsecured Notes and Debentures	$	2.3	$	2.5	$	2.7	$	2.7
Senior Notes	$	3.1	$	3.5	$	—	$	—
EMC Notes	$	5.5	$	5.3	$	—	$	—
Bridge Facilities	$	6.1	$	6.2	$	—	$	—

The fair values of the outstanding Term Loan Facilities and Senior First Lien Notes obtained in connection with the going-private transaction, the outstanding Unsecured Notes and Debentures issued prior to the going-private transaction, the outstanding EMC Notes that remained outstanding after the EMC merger transaction, and the outstanding First Lien Notes, Senior Notes, Senior Secured Credit Facilities, and Bridge Facilities issued in connection with the EMC merger transaction were determined based on observable market prices in a less active market and were categorized as Level 2 in the fair value hierarchy. The fair values of the other short-term debt and the structured financing debt approximate their carrying values due to their short-term maturities.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

INVESTMENTS

9 Months Ended

Oct. 28, 2016

Investments [Abstract]

INVESTMENTS

— INVESTMENTS

The following table summarizes, by major security type, the carrying value and amortized cost of the Company's investments. All debt security investments with remaining maturities in excess of one year and substantially all equity and other securities are recorded as long-term investments in the Condensed Consolidated Statements of Financial Position.



	October 28, 2016									January 29, 2016
	Carrying Value		Cost		Unrealized Gain		Unrealized (Loss)			Carrying Value		Cost		Unrealized Gain		Unrealized (Loss)
	(in millions)
Investments:
U.S. government and agencies	$	186	$	186	$	—	$	—		$	—	$	—	$	—	$	—
U.S. corporate debt securities	550		550		—		—			—		—		—		—
Foreign debt securities	755		755		—		—			—		—		—		—
Municipal obligations	366		366		—		—			—		—		—		—
Total short-term investments	1,857		1,857		—		—			—		—		—		—
U.S. government and agencies	813		815		—		(2		)	—		—		—		—
U.S. corporate debt securities	1,396		1,401		—		(5		)	—		—		—		—
Foreign debt securities	1,446		1,451		—		(5		)	—		—		—		—
Municipal obligations	16		16		—		—			—		—		—		—
Asset-backed securities	4		4		—		—			—		—		—		—
Equity and other securities (a)	610		602		8		—			114		114		—		—
Total long-term investments	4,285		4,289		8		(12		)	114		114		—		—
Total investments	$	6,142	$	6,146	$	8	$	(12	)	$	114	$	114	$	—	$	—

____________________


(a)	The majority of equity and other securities are investments accounted for under the cost method, while the remainder are investments that are measured at fair value on a recurring basis. See Note 5 of the Notes to the Unaudited Condensed Consolidated Financial Statements for additional information on investments measured at fair value on a recurring basis.

The Company's investments in debt securities are classified as available-for-sale securities, which are carried at fair value. As of October 28, 2016, all investments in an unrealized loss position have been in a continuous unrealized loss position for less than 12 months.

The contractual maturities of debt securities held at October 28, 2016 are as follows:



	Carrying Value		Amortized Cost
	(in millions)
Due within one year	$	1,721	$	1,721
Due after 1 year through 5 years	3,441		3,451
Due after 5 years through 10 years	117		118
Due after 10 years	253		254
Total	$	5,532	$	5,544

Short-term investments on the Condensed Consolidated Statements of Financial Position includes $136 million in variable rate notes which have contractual maturities ranging from 2021 through 2048, and are not classified within investments due within one year above.

FINANCIAL SERVICES

9 Months Ended

Oct. 28, 2016

Receivables [Abstract]

FINANCIAL SERVICES

Dell Financial Services

The Company offers or arranges various financing options and services for its business and consumer customers in the United States, Canada, Europe, and Mexico through Dell Financial Services and its affiliates (collectively, "DFS"). The key activities of DFS include the origination, collection, and servicing of customer receivables primarily related to the purchase of Dell products and services. New financing originations, which represent the amounts of financing provided by DFS to customers for equipment and related software and services, including third-party originations, were $1.1 billion and $0.9 billion for the three months ended October 28, 2016 and October 30, 2015, respectively, and $3.0 billion and $2.8 billion for the nine months ended October 28, 2016 and October 30, 2015, respectively.

In connection with the EMC merger transaction, the Company acquired an existing notes receivable portfolio, which is included in the fixed-term customer receivables balance in the table below. See Note 3 of the Notes to the Unaudited Condensed Consolidated Financial Statements for more information about the financing receivables acquired.

The Company's financing receivables are aggregated into the following categories:

•

Revolving loans — Revolving loans offered under private label credit financing programs provide qualified customers with a revolving credit line for the purchase of products and services offered by Dell. These private label credit financing programs are referred to as Dell Preferred Account ("DPA") and Dell Business Credit ("DBC"). The DPA product is primarily offered to individual consumer customers, and the DBC product is primarily offered to small and medium-sized commercial customers. Revolving loans in the United States bear interest at a variable annual percentage rate that is tied to the prime rate. Based on historical payment patterns, revolving loan transactions are typically repaid within twelve months on average.

•

Fixed-term sales-type leases and loans — The Company enters into sales-type lease arrangements with customers who desire lease financing. Leases with business customers have fixed terms of generally two to four years. Future maturities of minimum lease payments as of October 28, 2016 were as follows: Fiscal 2017 - $505 million; Fiscal 2018 - $1,462 million; Fiscal 2019 - $883 million; Fiscal 2020 - $331 million; Fiscal 2021 and beyond - $74 million. The Company also offers fixed-term loans to qualified small businesses, large commercial accounts, governmental organizations, educational entities, and certain individual consumer customers. These loans are repaid in equal payments including interest and have defined terms of generally three to five years.

The following table summarizes the components of the Company's financing receivables segregated by portfolio segment as of October 28, 2016 and January 29, 2016:



	October 28, 2016									January 29, 2016
	Revolving			Fixed-term			Total			Revolving			Fixed-term			Total
	(in millions)
Financing Receivables, net:
Customer receivables, gross	$	1,008		$	4,116		$	5,124		$	1,173		$	3,637		$	4,810
Allowances for losses	(95		)	(51		)	(146		)	(118		)	(58		)	(176		)
Customer receivables, net	913			4,065			4,978			1,055			3,579			4,634
Residual interest	—			461			461			—			458			458
Financing receivables, net	$	913		$	4,526		$	5,439		$	1,055		$	4,037		$	5,092
Short-term	$	913		$	2,136		$	3,049		$	1,055		$	1,860		$	2,915
Long-term	$	—		$	2,390		$	2,390		$	—		$	2,177		$	2,177

The following table summarizes the changes in the allowance for financing receivable losses for the respective periods:



	Three Months Ended
	October 28, 2016									October 30, 2015
	Revolving			Fixed-term			Total			Revolving			Fixed-term			Total
	(in millions)
Allowance for financing receivable losses:
Balance at beginning of period	$	100		$	56		$	156		$	127		$	50		$	177
Charge-offs, net of recoveries	(21		)	(8		)	(29		)	(25		)	(3		)	(28		)
Provision charged to income statement	16			3			19			19			4			23
Balance at end of period	$	95		$	51		$	146		$	121		$	51		$	172

	Nine Months Ended
	October 28, 2016									October 30, 2015
	Revolving			Fixed-term			Total			Revolving			Fixed-term			Total
	(in millions)
Allowance for financing receivable losses:
Balance at the beginning of period	$	118		$	58		$	176		$	145		$	49		$	194
Charge-offs, net of recoveries	(69		)	(13		)	(82		)	(77		)	(12		)	(89		)
Provision charged to income statement	46			6			52			53			14			67
Balance at end of period	$	95		$	51		$	146		$	121		$	51		$	172

The following table summarizes the aging of the Company's customer financing receivables, gross, including accrued interest, as of October 28, 2016 and January 29, 2016, segregated by class:



	October 28, 2016								January 29, 2016
	Current		Past Due 1 — 90 Days		Past Due > 90 Days		Total		Current		Past Due 1 — 90 Days		Past Due > 90 Days		Total
	(in millions)
Revolving — DPA	$	696	$	84	$	28	$	808	$	812	$	99	$	36	$	947
Revolving — DBC	178		17		5		200		202		20		4		226
Fixed-term — Consumer and Small Commercial	339		16		2		357		315		13		1		329
Fixed-term — Medium and Large Commercial	3,564		179		16		3,759		3,131		171		6		3,308
Total customer receivables, gross	$	4,777	$	296	$	51	$	5,124	$	4,460	$	303	$	47	$	4,810

Credit Quality

The following table summarizes customer receivables, gross, including accrued interest, by credit quality indicator segregated by class, as of October 28, 2016 and January 29, 2016. The categories shown in the table below segregate customer receivables based on the relative degrees of credit risk. The credit quality indicators for DPA revolving accounts are measured primarily as of each quarter-end date, while all other indicators are generally updated on a periodic basis.

For DPA revolving receivables shown in the table below, the Company makes credit decisions based on proprietary scorecards, which include the customer's credit history, payment history, credit usage, and other credit agency-related elements. The higher quality category includes prime accounts generally of a higher credit quality that are comparable to U.S. customer FICO scores of 720 or above. The mid-category represents the mid-tier accounts that are comparable to U.S. customer FICO scores from 660 to 719. The lower category is generally sub-prime and represents lower credit quality accounts that are comparable to U.S customer FICO scores below 660. For the DBC revolving receivables and fixed-term commercial receivables shown in the table below, an internal grading system is utilized that assigns a credit level score based on a number of considerations, including liquidity, operating performance, and industry outlook. The grading criteria and classifications for the fixed-term products differ from those for the revolving products as loss experience varies between these product and customer groups. The credit quality categories cannot be compared between the different classes as loss experience varies substantially between the classes.



	October 28, 2016								January 29, 2016
	Higher		Mid		Lower		Total		Higher		Mid		Lower		Total
	(in millions)
Revolving — DPA	$	131	$	248	$	429	$	808	$	148	$	270	$	529	$	947
Revolving — DBC	$	58	$	59	$	83	$	200	$	68	$	65	$	93	$	226
Fixed-term — Consumer and Small Commercial	$	111	$	144	$	102	$	357	$	93	$	136	$	100	$	329
Fixed-term — Medium and Large Commercial	$	1,811	$	1,205	$	743	$	3,759	$	1,597	$	1,075	$	636	$	3,308

Securitizations and Structured Financing Debt

The Company transfers certain U.S. customer financing receivables to Special Purpose Entities ("SPEs") that meet the definition of a Variable Interest Entity ("VIE") and are consolidated, along with the associated debt, into the Company's Consolidated Financial Statements, as the Company is the primary beneficiary of those VIEs. These SPEs are bankruptcy remote legal entities with separate assets and liabilities. The purpose of these SPEs is to facilitate the funding of customer receivables in the capital markets.

The following table shows financing receivables held by the consolidated VIEs as of the respective dates:



	October 28, 2016		January 29, 2016
	(in millions)
Financing receivables held by consolidated VIEs, net:
Short-term, net	$	2,073	$	2,125
Long-term, net	1,239		1,215
Financing receivables held by consolidated VIEs, net	$	3,312	$	3,340

Financing receivables transferred via securitization through SPEs were $0.6 billion and $0.7 billion for the three months ended October 28, 2016 and October 30, 2015, respectively, and $2.0 billion and $2.5 billion for the nine months ended October 28, 2016 and October 30, 2015, respectively.

Some of the SPEs have entered into financing arrangements with multi-seller conduits that, in turn, issue asset-backed debt securities in the capital markets. The structured financing debt outstanding, collateralized by the financing receivables held by the consolidated VIEs, was $2.8 billion as of both October 28, 2016 and January 29, 2016. The Company's risk of loss related to securitized receivables is limited to the amount by which the Company's right to receive collections for assets securitized exceeds the amount required to pay interest, principal, and fees and expenses related to the asset-backed securities. The Company provides credit enhancement to the securitization in the form of over-collateralization.

The Company's total structured financing debt, which is collateralized by financing receivables in the United States, Canada, and Europe, was $3.4 billion as of both October 28, 2016 and January 29, 2016 under the following programs:

•

The structured financing debt program in the United States, which is related to the fixed-term lease and loan securitization program and the revolving loan securitization program, was $1.1 billion and $1.3 billion as of October 28, 2016 and January 29, 2016, respectively. This debt is collateralized solely by the U.S financing receivables in the programs. The debt has a variable interest rate and the duration of this debt is based on the terms of the underlying financing receivables. As of October 28, 2016, the total debt capacity related to the securitization programs was $2.1 billion. The Company enters into interest swap agreements to effectively convert the portion of its structured financing debt from a floating rate to a fixed rate. See Note 9 of the Notes to the Unaudited Condensed Consolidated Financial Statements for additional information about interest rate swaps.

The Company's securitization programs became effective on October 29, 2013. The revolving program, which was extended during the third quarter of Fiscal 2017, is effective for four and one-half years. The fixed term program, which was extended during the first quarter of Fiscal 2016, is effective for four and one-half years. The programs contain standard structural features related to the performance of the securitized receivables which include defined credit losses, delinquencies, average credit scores, and minimum collection requirements. In the event one or more of these criteria are not met and the Company is unable to restructure the program, no further funding of receivables will be permitted and the timing of the Company's expected cash flows from over-collateralization will be delayed. As of October 28, 2016, these criteria were met.

•

The Company may periodically issue asset-backed debt securities to private investors. As of October 28, 2016, the associated debt balance of these securities was $1.7 billion. The asset-backed debt securities are collateralized solely by the U.S. fixed-term financing receivables in the offerings, which are held by SPEs. The interest rate on these securities is fixed and ranges from 0.26% to 3.61% and the duration of these securities is based on the terms of the underlying financing receivables.

•

In connection with the Company's international financing operations, the Company has entered into revolving structured financing debt programs related to its fixed-term lease and loan products sold in Canada and Europe. As of October 28, 2016, the Canadian program, which was extended during the nine months ended October 28, 2016, had a total debt capacity of $164 million. This program is effective for two years, beginning on April 15, 2016, and is collateralized solely by the Canadian financing receivables. The European program, which was extended during the three months ended May 1, 2015, is effective for four years, beginning on December 23, 2013. The program is collateralized solely by the European financing receivables and had a total debt capacity of $654 million as of October 28, 2016. The aggregate outstanding balances of the Canadian and European revolving structured loans as of October 28, 2016 and January 29, 2016 were $576 million and $559 million, respectively.

Financing Receivable Sales

To manage certain concentrations of customer credit exposure, the Company may sell selected fixed-term financing receivables to unrelated third parties on a periodic basis. The amount of financing receivables sold was $200 million and $40 million during the nine months ended October 28, 2016 and October 30, 2015, respectively.

DEBT

9 Months Ended

Oct. 28, 2016

Debt Disclosure [Abstract]

DEBT

The following table summarizes the Company's outstanding debt as of the dates indicated:



	October 28, 2016		January 29, 2016
	(in millions)
Secured Debt
Structured financing debt	$	3,426	$	3,411
3.75% Floating rate due October 2018 ("Term Loan C Facility")	—		1,003
4.00% Floating rate due April 2020 ("Term Loan B Facility")	—		4,329
4.00% Floating rate due April 2020 ("Term Loan Euro Facility")	—		891
5.625% due October 2020 ("Senior First Lien Notes")	—		1,400
EMC merger transaction financing issued on September 7, 2016 ("Senior Secured Credit Facilities"):
4.00% Term Loan B Facility due September 2023	5,000		—
2.53% Term Loan A-1 Facility due December 2018	3,700		—
2.78% Term Loan A-2 Facility due September 2021	3,925		—
2.53% Term Loan A-3 Facility due December 2018	1,800		—
2.53% Revolving Credit Facility due September 2021	1,475		—
EMC merger transaction financing issued on June 1, 2016 ("First Lien Notes"):
3.48% due June 2019	3,750		—
4.42% due June 2021	4,500		—
5.45% due June 2023	3,750		—
6.02% due June 2026	4,500		—
8.10% due June 2036	1,500		—
8.35% due June 2046	2,000		—
Unsecured Notes and Debentures
Notes and debentures issued prior to going-private transaction:
3.10% due April 2016	—		400
5.65% due April 2018	500		500
5.875% due June 2019	600		600
4.625% due April 2021	400		400
7.10% due April 2028	300		300
6.50% due April 2038	388		388
5.40% due September 2040	265		265
EMC merger transaction financing issued on June 22, 2016 ("Senior Notes"):
5.875% due June 2021	1,625		—
7.125% due June 2024	1,625		—
Existing EMC notes assumed as part of the EMC merger transaction ("EMC Notes"):
1.875% due June 2018	2,500		—
2.650% due June 2020	2,000		—
3.375% due June 2023	1,000		—
Bridge Facilities
4.875% Asset Sale Bridge Facility due September 2017	2,200		—
2.28% Margin Bridge Facility due September 2017	2,500		—
2.28% VMware Note Bridge Facility due September 2017	1,500		—
Other	58		93
Total debt, principal amount	56,787		13,980



	October 28, 2016			January 29, 2016
	(in millions)
Total debt, principal amount	56,787			13,980
Unamortized discount, net of unamortized premium	(310		)	(221		)
Debt issuance costs	(805		)	(128		)
Total debt, carrying value	$	55,672		$	13,631
Total short-term debt	$	8,388		$	2,981
Total long-term debt	$	47,284		$	10,650

Upon the closing of the EMC merger transaction, the Company repaid and terminated the ABL Credit Facility and the Term Loan Facilities obtained in connection with the going-private transaction, and redeemed the Senior First Lien Notes issued in connection with the going-private transaction. During the nine months ended October 28, 2016, the Company repaid $0.5 billion of the Revolving Credit Facility obtained in connection with the EMC merger transaction and $0.4 billion of maturing Unsecured Notes and Debentures.

To finance the EMC merger transaction, the Company issued $45.9 billion in new debt, which included proceeds from the sale of the First Lien Notes and Senior Unsecured Notes in June 2016, as well as borrowings under the Senior Secured Credit Facilities (including the Revolving Credit Facility), the Asset Sale Bridge Facility, the Margin Bridge Facility, and the VMware Note Bridge Facility at the closing of the transaction. The Company incurred approximately $245 million of other expenses related to these debt extinguishments and new borrowings. Under the terms of the agreements relating to the issuance of the First Lien Notes and Senior Unsecured Notes, the proceeds of the offerings were deposited into escrow and included in restricted cash in the Condensed Consolidated Statements of Financial Position until the closing of the EMC merger transaction, at which time such proceeds were released to finance the transaction. Upon the closing of the EMC merger transaction, the Company received pre-funded interest in the amount of $58 million that the Company had previously paid into escrow and which will be paid to the holders of the First Lien Notes and Senior Unsecured Notes on the scheduled interest payment dates, as well as investment income earned of approximately $14 million on that pre-funded interest.

Senior Secured Credit Facilities — At the closing of the EMC merger transaction on September 7, 2016, the Company entered into a credit agreement (the "Senior Secured Credit Agreement") that provides for senior secured credit facilities (the “Senior Secured Credit Facilities”) in the aggregate principal amount of $17.575 billion comprising (a) term loan facilities and (b) a senior secured Revolving Credit Facility, which includes capacity for up to $0.5 billion of letters of credit and for borrowings of up to $0.4 billion under swing-line loans. Dell International L.L.C. ("Dell International") and EMC are the borrowers under the Senior Secured Credit Facilities. As of October 28, 2016, available borrowings under the Revolving Credit Facility totaled $1.6 billion. The Senior Secured Credit Facilities provide that the borrowers have the right at any time, subject to customary conditions, to request incremental term loans or incremental revolving commitments in an aggregate principal amount of up to (a) the greater of (i) $10.0 billion and (ii) 100% of Consolidated EBITDA (as defined in the Senior Secured Credit Agreement) plus (b) an amount equal to voluntary prepayments of the term loan facilities and the revolving credit facility, subject to certain requirements, plus (c) an additional unlimited amount subject to a pro forma net first lien leverage ratio of 3.25:1.0.

Borrowings under the Senior Secured Credit Facilities bear interest at a rate per annum equal to an applicable margin, plus, at the borrowers’ option, either (a) a base rate, which, under the Term Loan B Facility, is subject to an interest rate floor of 1.75% per annum, and under all other borrowings is subject to an interest rate floor of 0% per annum, or (b) a London interbank offered rate ("LIBOR"), which, under the Term Loan B Facility, is subject to an interest rate floor of 0.75% per annum, and under all other borrowings is subject to an interest rate floor of 0% per annum. The applicable margin under the Term Loan B Facility is subject to reduction based on a first lien leverage ratio test. The applicable margins under the Term Loan A-1 Facility, the Term Loan A-2 Facility, the Term Loan A-3 Facility and the Revolving Credit Facility vary based upon a corporate ratings-based pricing schedule.

The Term Loan A-1 Facility will mature on December 31, 2018 and has no amortization. The Term Loan A-2 Facility will mature on September 7, 2021 and amortizes in equal quarterly installments in aggregate annual amounts equal to 5% of the original principal amount in each of the first two years after the date of the closing of the EMC merger transaction, 10% of the original principal amount in each of the third and fourth years after the date of the closing of the EMC merger transaction, and 70% of the original principal amount in the fifth year after the date of the closing of the EMC merger transaction. The Term Loan A-3 Facility will mature on December 31, 2018 and has no amortization. The Term Loan B Facility will mature on September 7, 2023 and amortizes in equal quarterly installments in aggregate annual amounts equal to 1% of the original principal amount. The Revolving Credit Facility will mature on September 7, 2021 and has no amortization. The Term Loan A-1 and A-3 Facilities require the borrowers to prepay outstanding borrowings under these facilities with 100% of the net cash proceeds of certain non-ordinary course asset sales or dispositions after fully prepaying the Asset Sale Bridge Facility. The borrowers may voluntarily repay outstanding loans under the Term Loan and Revolving Credit Facilities at any time without premium or penalty, other than customary “breakage” costs.

All obligations of the borrowers under the Senior Secured Credit Facilities and certain swap agreements, cash management arrangements, and certain letters of credit provided by any lender or agent party to the Senior Secured Credit Facilities or any of their affiliates and certain other persons are guaranteed by Denali Intermediate Inc. (“Denali Intermediate”), Dell, certain subsidiaries of Denali Intermediate, and each existing and subsequently acquired or organized direct or indirect material wholly-owned domestic restricted subsidiary of Dell, with customary exceptions. All such obligations under the Senior Secured Credit Facilities (and the guarantees thereof) and certain swap agreements, cash management arrangements, and certain letters of credit provided by any lender or agent party to the Senior Secured Credit Facilities or any of its affiliates and certain other persons are secured by (a) a first-priority security interest in certain tangible and intangible assets of the borrowers and the guarantors and (b) a first-priority pledge of 100% of the capital stock of the borrowers, Dell and each wholly-owned material restricted subsidiary of the borrowers and the guarantors, in each case subject to certain thresholds, exceptions and permitted liens.

First Lien Notes — The senior secured notes (collectively, the “First Lien Notes”) were issued on June 1, 2016 in an aggregate principal amount of $20.0 billion. As of the closing of the EMC merger transaction, Dell International and EMC are the co-issuers of the First Lien Notes. The First Lien Notes are guaranteed, subject to certain exceptions, on a joint and several basis by Dell Technologies, Denali Intermediate, Dell, and Denali Intermediate’s direct and indirect wholly-owned material domestic subsidiaries that guarantee the Senior Secured Credit Facilities. The First Lien Notes are secured, on a pari passu basis with the Senior Secured Credit Facilities, on a first-priority basis by substantially all of the tangible and intangible assets of the issuers and guarantors that secure obligations under the Senior Secured Credit Facilities, including pledges of all capital stock of the issuers, of Dell, and of certain wholly-owned material subsidiaries of the issuers and the guarantors, subject to certain exceptions.

Senior Notes — The senior unsecured notes (collectively, the "Senior Notes") were issued on June 22, 2016 in an aggregate principal amount of $3.25 billion. As of the closing of the EMC merger transaction, Dell International and EMC are the co-issuers of the Senior Notes. The Senior Notes are guaranteed, subject to certain exceptions, on a joint and several basis, by Dell Technologies, Denali Intermediate, Dell, and Denali Intermediate’s direct and indirect wholly-owned material domestic subsidiaries that guarantee the Senior Secured Credit Facilities.

Repayment and Termination of Credit Facilities — At the closing of the EMC merger transaction on September 7, 2016, the Company repaid approximately $6.1 billion of borrowings (including accrued and unpaid interest thereon) under the Company’s ABL Credit Facility and Term Loan Facilities obtained in connection with the going-private transaction and terminated such credit facilities and related credit agreements and documents.

The ABL Credit Facility provided for an asset-based senior secured revolving credit facility in an initial aggregate principal amount of approximately $2.0 billion, subject to a borrowing base consisting of certain receivables and inventory. The Term Loan Facilities originally provided for senior secured term loan facilities consisting of a $4.7 billion Term Loan B Facility, a $1.5 billion Term Loan C Facility and a €0.7 billion Term Loan Euro Facility.

Redemption of Senior First Lien Notes — In connection with the EMC merger transaction, the Company issued and delivered notices of conditional redemption to holders of the outstanding 5.625% Senior First Lien Notes due 2020 issued by them in October 2013 in connection with Dell’s going private transaction (the “Senior First Lien Notes”) to redeem (a) $0.15 billion in aggregate principal amount of the Senior First Lien Notes at a redemption price of 103% of the principal amount thereof and (b) $1.25 billion in aggregate principal amount of the Senior First Lien Notes at a redemption price equal to 100% of the principal amount thereof plus a “make-whole” premium calculated in accordance with the indenture governing the Senior First Lien Notes, in each case, plus accrued and unpaid interest thereon to but excluding the redemption date. Such redemption notices were conditioned upon, among other matters, the closing of the EMC merger transaction. On September 7, 2016, substantially concurrently with the consummation of the EMC merger transaction, the Company deposited with the trustee of the Senior First Lien Notes the applicable redemption payments to fund such redemptions and thereby redeemed all of the outstanding Senior First Lien Notes. The Senior First Lien Notes were issued in an aggregate original principal amount of $1.5 billion.

EMC Notes — As of September 7, 2016, EMC had outstanding approximately $2.5 billion aggregate principal amount of its 1.875% Notes due June 2018, approximately $2.0 billion aggregate principal amount of its 2.650% Notes due June 2020 and approximately $1.0 billion aggregate principal amount of its 3.375% Notes due June 2023 (collectively, the “EMC Notes”), all of which were issued pursuant to an Indenture dated as of June 6, 2013. The EMC Notes remain outstanding following the closing of the EMC merger transaction. The EMC Notes are senior unsecured obligations of EMC and are not guaranteed by any subsidiaries of EMC or by the Company or any other subsidiaries of the Company.

Structured Financing Debt — As of October 28, 2016 and January 29, 2016, the Company had $3.4 billion and $3.4 billion, respectively, in outstanding structured financing debt, which was primarily related to the fixed-term lease and loan securitization programs and the revolving loan securitization programs. See Note 7 and Note 9 of the Notes to the Unaudited Condensed Consolidated Financial Statements for further discussion of the structured financing debt and the interest rate swap agreements that hedge a portion of that debt.

Unsecured Notes and Debentures — The Company has Unsecured Notes and Debentures that were issued prior to the going-private transaction. Interest on these borrowings is payable semiannually. See "Senior Notes" above for a discussion of the Senior Unsecured Notes issued in connection with the EMC merger transaction.

Asset Sale Bridge Facility — On September 7, 2016, certain subsidiaries of the Company entered into a credit agreement providing for a senior unsecured asset sale bridge facility in an aggregate principal amount of $2.2 billion (the “Asset Sale Bridge Facility”). Dell International and EMC are the borrowers under the Asset Sale Bridge Facility, which is guaranteed by Denali Intermediate, certain subsidiaries of Denali Intermediate, Dell, and each existing and subsequently acquired or organized direct or indirect material wholly-owned domestic restricted subsidiary of Dell that guarantees the Senior Secured Credit Facilities.

Borrowings under the Asset Sale Bridge Facility bear interest (a) at a fixed rate of 4.875% per annum until the date that is the three-month anniversary of the closing date of the facility, (b) at a LIBOR-based rate plus a marginal rate of 7.50% per annum from the date that is the three-month anniversary of the closing date of the facility until the date that is the six-month anniversary of the closing date of the facility, and (c) thereafter, at a LIBOR-based rate, subject to increases of 50 basis points on the applicable margin rate every three months thereafter. Interest is payable, at the end of each interest period (but at least every three months), in arrears.

The Asset Sale Bridge Facility will mature on September 6, 2017 and has no amortization. The Asset Sale Bridge Facility requires the borrowers to prepay outstanding borrowings under the facility with 100% of the net cash proceeds of certain non-ordinary course asset sales or dispositions. The borrowers may voluntarily repay outstanding loans under the Asset Sale Bridge Facility at any time without premium or penalty, other than customary "breakage" costs.

See Note 22 of the Notes to the Unaudited Condensed Consolidated Financial Statements for information regarding the repayment and termination of the Asset Sale Bridge Facility that occurred subsequent to October 28, 2016.

Margin Bridge Facility — On September 7, 2016, Merger Sub and EMC entered into a credit agreement providing for a senior secured margin bridge facility in an aggregate principal amount of $2.5 billion (the “Margin Bridge Facility”). EMC is the borrower under the Margin Bridge Facility, which is secured solely by 77,033,442 shares of Class B common stock of VMware and any proceeds thereof.

Interest under the Margin Bridge Facility is payable, at the borrower's option, either at (a) a base rate plus 0.75% per annum or (b) a LIBOR-based rate plus 1.75% per annum. Interest is payable, in the case of loans bearing interest based on LIBOR, at the end of each interest period (but at least every three months), in arrears and, in the case of loans bearing interest based on the base rate, quarterly in arrears.

The Margin Bridge Facility will mature on September 6, 2017 and has no amortization. The Margin Bridge Facility requires the borrower to prepay outstanding borrowings under the Margin Bridge Facility with 100% of the net cash proceeds of any asset sale or other disposition of the pledged VMware shares. The borrower may voluntarily repay outstanding loans under the Margin Bridge Facility at any time without premium or penalty, other than customary “breakage” costs, subject to certain minimum threshold amounts for prepayment.

VMware Note Bridge Facility — On September 7, 2016, Merger Sub and EMC entered into a credit agreement providing for a senior secured note bridge facility in an aggregate principal amount of $1.5 billion (the “VMware Note Bridge Facility”). EMC is the borrower under the VMware Note Bridge Facility, which is secured solely by certain intercompany notes in an aggregate principal amount of $1.5 billion issued by VMware that are payable to EMC, and the proceeds thereof.

Interest under the VMware Note Bridge Facility is payable, at the borrower's option, either at (a) a base rate plus 0.75% per annum or (b) a LIBOR-based rate plus 1.75% per annum. Interest is payable, in the case of loans bearing interest based on LIBOR, at the end of each interest period (but at least every three months), in arrears and, in the case of loans bearing interest based on the base rate, quarterly in arrears.

The VMware Note Bridge Facility will mature on September 6, 2017 and has no amortization. The VMware Note Bridge Facility requires the borrower to prepay outstanding borrowings under the VMware Note Bridge Facility with 100% of the net cash proceeds of any asset sale or other disposition of the pledged VMware promissory notes. The borrower may voluntarily repay outstanding loans under the VMware Note Bridge Facility at any time without premium or penalty, other than customary “breakage” costs, subject to certain minimum threshold amounts for prepayment.

Aggregate Future Maturities — As of October 28, 2016, aggregate future maturities of the Company's debt were as follows:



	Maturities by Fiscal Year
	2017 (remaining three months)			2018			2019			2020			2021		Thereafter			Total
	(in millions)
Structured Financing Debt	$	581		$	1,754		$	911		$	150		$	27	$	3		$	3,426
Senior Secured Credit Facilities and First Lien Notes	62			246			5,795			4,193			332		25,272			35,900
Unsecured Notes and Debentures	—			—			500			600			—		1,353			2,453
Senior Notes and EMC Notes	—			—			2,500			—			2,000		4,250			8,750
Bridge Facilities	—			6,200			—			—			—		—			6,200
Other	17			13			2			—			—		26			58
Total maturities, principal amount	660			8,213			9,708			4,943			2,359		30,904			56,787
Associated carrying value adjustments	(1		)	(76		)	(113		)	(63		)	—		(862		)	(1,115		)
Total maturities, carrying value amount	$	659		$	8,137		$	9,595		$	4,880		$	2,359	$	30,042		$	55,672

Covenants and Unrestricted Net Assets — The credit agreements for the Senior Secured Credit Facilities and the Asset Sale Bridge Facility contain customary negative covenants that generally limit the ability of Denali Intermediate, Dell, and Dell’s and Denali Intermediate’s other restricted subsidiaries to incur debt, create liens, make fundamental changes, enter into asset sales, make certain investments, pay dividends or distribute or redeem certain equity interests, prepay or redeem certain debt, and enter into certain transactions with affiliates. The indenture governing the Senior Notes contains customary negative covenants that generally limit the ability of Denali Intermediate, Dell, and Dell’s and Denali’s other restricted subsidiaries to incur additional debt or issue certain preferred shares, pay dividends on or make other distributions in respect of capital stock or make other restricted payments, make certain investments, sell or transfer certain assets, create liens on certain assets to secure debt, consolidate, merge, sell, or otherwise dispose of all or substantially all assets, enter into certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The negative covenants under such credit agreements and indenture are subject to certain exceptions, qualifications and “baskets.” The indentures governing the First Lien Notes, the Unsecured Notes and Debentures, and the EMC Notes variously impose limitations, subject to specified exceptions, on creating certain liens, entering into sale and lease-back transactions, and entering into certain asset sales. As of October 28, 2016, the Company had certain consolidated subsidiaries that were designated as unrestricted subsidiaries for all purposes of the applicable credit agreements and the indentures governing the First Lien Notes and the Senior Notes. As of October 28, 2016, unrestricted net assets of the consolidated subsidiaries were approximately $32.8 billion. The foregoing credit agreements and indentures contain customary events of default, including failure to make required payments, failure to comply with covenants, and the occurrence of certain events of bankruptcy and insolvency.

The Term Loan A-1 Facility, the Term Loan A-2 Facility, the Term Loan A-3 Facility, and the Revolving Credit Facility are subject to a first lien net leverage ratio covenant that will be tested at the end of each fiscal quarter of Dell with respect to Dell’s preceding four fiscal quarters. The Company was in compliance with this financial covenant as of October 28, 2016.

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

9 Months Ended

Oct. 28, 2016

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

Derivative Instruments

As part of its risk management strategy, the Company uses derivative instruments, primarily foreign currency forward and option contracts and interest rate swaps, to hedge certain foreign currency and interest rate exposures.

The Company's objective is to offset gains and losses resulting from these exposures with gains and losses on the derivative contracts used to hedge the exposures, thereby reducing volatility of earnings and protecting the fair values of assets and liabilities. For derivatives designated as cash flow hedges, the Company assesses hedge effectiveness both at the onset of the hedge and at regular intervals throughout the life of the derivative and recognizes any ineffective portion of the hedge in earnings as a component of interest and other, net. Hedge ineffectiveness recognized in earnings was not material during the three and nine months ended October 28, 2016 and October 30, 2015.

In connection with the EMC merger transaction, the Company acquired foreign exchange derivative instruments with a fair value of approximately $7.0 million as of the closing date of the transaction. The portfolio of instruments is comprised of foreign currency forward and option contracts that mature at various times within 12 months. The Company elected to leave the acquired instruments undesignated from a hedge accounting perspective.

Foreign Exchange Risk

The Company uses foreign currency forward and option contracts designated as cash flow hedges to protect against the foreign currency exchange rate risks inherent in its forecasted transactions denominated in currencies other than the U.S. dollar. Hedge accounting is applied based upon the criteria established by accounting guidance for derivative instruments and hedging activities. The risk of loss associated with purchased options is limited to premium amounts paid for the option contracts. The risk of loss associated with forward contracts is equal to the exchange rate differential from the time the contract is entered into until the time it is settled. The majority of these contracts typically expire in twelve months or less.

During the three and nine months ended October 28, 2016 and October 30, 2015, the Company did not discontinue any cash flow hedges related to foreign exchange contracts that had a material impact on the Company's results of operations due to the probability that the forecasted cash flows would not occur.

The Company uses forward contracts to hedge monetary assets and liabilities denominated in a foreign currency. These contracts generally expire in three months or less, are considered economic hedges, and are not designated for hedge accounting. The change in the fair value of these instruments represents a natural hedge as their gains and losses offset the changes in the underlying fair value of the monetary assets and liabilities due to movements in currency exchange rates.

In connection with the expanded offerings of DFS in Europe, forward contracts are used to hedge financing receivables denominated in foreign currencies. These contracts are not designated for hedge accounting and most expire within three years or less.

Interest Rate Risk

The Company uses interest rate swaps to hedge the variability in cash flows related to the interest rate payments on structured financing debt. The interest rate swaps economically convert the variable rate on the structured financing debt to a fixed interest rate to match the underlying fixed rate being received on fixed-term customer leases and loans. These contracts are not designated for hedge accounting and most expire within three years or less.

Interest rate swaps are utilized to manage the interest rate risk, at a portfolio level, associated with DFS operations in Europe. The interest rate swaps economically convert the fixed rate on financing receivables to a three-month Euribor floating rate basis in order to match the floating rate nature of the banks' funding pool. These contracts are not designated for hedge accounting and most expire within three years or less.

Notional Amounts of Outstanding Derivative Instruments

The notional amounts of the Company's outstanding derivative instruments were as follows as of the dates indicated:



	October 28, 2016		January 29, 2016
	(in millions)
Foreign Exchange Contracts
Designated as cash flow hedging instruments	$	3,699	$	3,947
Non-designated as hedging instruments	3,016		985
Total	$	6,715	$	4,932

Interest Rate Contracts
Non-designated as hedging instruments	$	979	$	1,017

Effect of Derivative Instruments on the Consolidated Statements of Financial Position and the Consolidated Statements of Income (Loss)



Derivatives in Cash Flow Hedging Relationships	Gain (Loss) Recognized in Accumulated OCI, Net of Tax, on Derivatives (Effective Portion)			Location of Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)	Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)			Location of Gain (Loss) Recognized in Income on Derivative (Ineffective Portion)	Gain (Loss) Recognized in Income on Derivative (Ineffective Portion)
(in millions)
For the three months ended October 28, 2016
				Total net revenue	$	23
Foreign exchange contracts	$	82		Total cost of net revenue	(6		)
Interest rate contracts	—			Interest and other, net	—			Interest and other, net	$	—
Total	$	82			$	17			$	—

For the three months ended October 30, 2015
				Total net revenue	$	25
Foreign exchange contracts	$	12		Total cost of net revenue	14
Interest rate contracts	—			Interest and other, net	—			Interest and other, net	$	—
Total	$	12			$	39			$	—

For the nine months ended October 28, 2016
				Total net revenue	$	(44	)
Foreign exchange contracts	$	(25	)	Total cost of net revenue	(20		)
Interest rate contracts	—			Interest and other, net	—			Interest and other, net	$	—
Total	$	(25	)		$	(64	)		$	—

For the nine months ended October 30, 2015
				Total net revenue	$	280
Foreign exchange contracts	$	72		Total cost of net revenue	32
Interest rate contracts	—			Interest and other, net	—			Interest and other, net	$	(1	)
Total	$	72			$	312			$	(1	)

Fair Value of Derivative Instruments in the Consolidated Statements of Financial Position

The Company presents its foreign exchange derivative instruments on a net basis in the Condensed Consolidated Statements of Financial Position due to the right of offset by its counterparties under master netting arrangements. The fair value of those derivative instruments presented on a gross basis as of each date indicated below was as follows:



	October 28, 2016
	Other Current Assets			Other Non- Current Assets		Other Current Liabilities			Other Non-Current Liabilities			Total Fair Value
				(in millions)
Derivatives Designated as Hedging Instruments
Foreign exchange contracts in an asset position	$	123		$	—	$	10		$	—		$	133
Foreign exchange contracts in a liability position	(3		)	—		(1		)	—			(4		)
Net asset (liability)	120			—		9			—			129
Derivatives not Designated as Hedging Instruments
Foreign exchange contracts in an asset position	260			8		83			—			351
Foreign exchange contracts in a liability position	(184		)	—		(109		)	—			(293		)
Interest rate contracts in an asset position	—			—		—			—			—
Interest rate contracts in a liability position	—			—		—			(1		)	(1		)
Net asset (liability)	76			8		(26		)	(1		)	57
Total derivatives at fair value	$	196		$	8	$	(17	)	$	(1	)	$	186

	January 29, 2016
	Other Current Assets			Other Non- Current Assets		Other Current Liabilities			Other Non-Current Liabilities			Total Fair Value
				(in millions)
Derivatives Designated as Hedging Instruments
Foreign exchange contracts in an asset position	$	100		$	—	$	—		$	—		$	100
Foreign exchange contracts in a liability position	(11		)	—		—			—			(11		)
Net asset (liability)	89			—		—			—			89
Derivatives not Designated as Hedging Instruments
Foreign exchange contracts in an asset position	301			1		—			—			302
Foreign exchange contracts in a liability position	(198		)	—		(5		)	(3		)	(206		)
Interest rate contracts in an asset position	—			2		—			—			2
Interest rate contracts in a liability position	—			—		—			(4		)	(4		)
Net asset (liability)	103			3		(5		)	(7		)	94
Total derivatives at fair value	$	192		$	3	$	(5	)	$	(7	)	$	183

The following table presents the gross amounts of the Company's derivative instruments, amounts offset due to master netting agreements with the Company's various counterparties, and the net amounts recognized in the Condensed Consolidated Statements of Financial Position.



	October 28, 2016
	Gross Amounts of Recognized Assets/ (Liabilities)			Gross Amounts Offset in the Statement of Financial Position			Net Amounts of Assets/ (Liabilities) Presented in the Statement of Financial Position			Gross Amounts not Offset in the Statement of Financial Position				Net Amount
	Gross Amounts of Recognized Assets/ (Liabilities)			Gross Amounts Offset in the Statement of Financial Position						Financial Instruments		Cash Collateral Received or Pledged		Net Amount
	(in millions)
Derivative Instruments
Financial assets	$	484		$	(280	)	$	204		$	—	$	—	$	204
Financial liabilities	(298		)	280			(18		)	—		—		(18		)
Total Derivative Instruments	$	186		$	—		$	186		$	—	$	—	$	186

	January 29, 2016
	Gross Amounts of Recognized Assets/ (Liabilities)			Gross Amounts Offset in the Statement of Financial Position			Net Amounts of Assets/ (Liabilities) Presented in the Statement of Financial Position			Gross Amounts not Offset in the Statement of Financial Position				Net Amount
	Gross Amounts of Recognized Assets/ (Liabilities)			Gross Amounts Offset in the Statement of Financial Position						Financial Instruments		Cash Collateral Received or Pledged		Net Amount
	(in millions)
Derivative Instruments
Financial assets	$	404		$	(209	)	$	195		$	—	$	—	$	195
Financial liabilities	(221		)	209			(12		)	—		—		(12		)
Total Derivative Instruments	$	183		$	—		$	183		$	—	$	—	$	183

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

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+ Details

GOODWILL AND INTANGIBLE ASSETS

9 Months Ended

Oct. 28, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

Goodwill

The following table presents goodwill allocated to the Company's business segments as of October 28, 2016 and January 29, 2016, and changes in the carrying amount of goodwill for the respective periods:



	Client Solutions Group			Infrastructure Solutions Group			VMware		Other Businesses (a)			Total
	(in millions)
Balances at January 29, 2016	$	4,428		$	3,907		$	—	$	71		$	8,406
Goodwill acquired (b)	—			12,561			15,117		3,597			31,275
Impact of foreign currency translation	—			(137		)	—		(43		)	(180		)
Goodwill reclassified as held for sale (c)	—			(661		)	—		—			(661		)
Other adjustments (d)	(191		)	(169		)	—		360			—
Balances at October 28, 2016	$	4,237		$	15,501		$	15,117	$	3,985		$	38,840

____________________


(a)	Other Businesses, previously referred to as Corporate, consists of offerings by RSA Information Security, SecureWorks, Pivotal, and Boomi, Inc. ("Boomi").

(b)

In connection with the EMC merger transaction on September 7, 2016, the Company recorded approximately $31.3 billion in goodwill, which has been preliminarily allocated to ISG, VMware, and Other Businesses. This amount represents the excess of the purchase price over the fair value of the assets acquired and liabilities assumed with this transaction. See Note 3 of the Notes to the Unaudited Condensed Consolidated Financial Statements for additional information on the EMC merger transaction.


(c)	Goodwill reclassified as held for sale represents goodwill attributable to ECD, which was acquired as a part of the EMC merger transaction and subsequently classified as held for sale. See Note 4 of the Notes to the Unaudited Condensed Consolidated Financial Statements for additional information on the ECD divestiture.


(d)	Following the completion of the SecureWorks IPO during the nine months ended October 28, 2016, goodwill attributable to the SecureWorks business was re-allocated in a manner consistent with goodwill recognized by SecureWorks on a stand-alone basis.

Goodwill and indefinite-lived intangible assets are tested for impairment annually during the third fiscal quarter and whenever events or circumstances may indicate that an impairment has occurred. Based on the results of the annual impairment test, which was a qualitative test, no impairment of goodwill or indefinite-lived intangible assets existed for any reporting unit as of October 28, 2016. Further, the Company did not have any accumulated goodwill impairment charges as of October 28, 2016.

Management exercised significant judgment related to the above assessment, including the identification of goodwill reporting units, assignment of assets and liabilities to goodwill reporting units, assignment of goodwill to reporting units, and determination of the fair value of each goodwill reporting unit. The fair value of each goodwill reporting unit is generally estimated using a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash flows, which is dependent on internal forecasts, the estimation of the long-term growth rate of the Company's business, and the determination of the Company's weighted average cost of capital. Changes in these estimates and assumptions could materially affect the fair value of the goodwill reporting unit, potentially resulting in a non-cash impairment charge.

Intangible Assets

The Company's intangible assets as of October 28, 2016 and January 29, 2016 were as follows:



	October 28, 2016							January 29, 2016
	Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization			Net
	(in millions)
Customer relationships	$	22,706	$	(4,895	)	$	17,811	$	9,869	$	(3,600	)	$	6,269
Developed technology	14,552		(1,667		)	12,885		1,536		(871		)	665
Trade names	1,268		(164		)	1,104		318		(110		)	208
Leasehold assets (liabilities)	128		(1		)	127		—		—			—
Finite-lived intangible assets	38,654		(6,727		)	31,927		11,723		(4,581		)	7,142
In-process research and development	890		—			890		—		—			—
Indefinite-lived trade names	3,754		—			3,754		1,435		—			1,435
Total intangible assets	$	43,298	$	(6,727	)	$	36,571	$	13,158	$	(4,581	)	$	8,577

In connection with the EMC merger transaction on September 7, 2016, the Company recorded approximately $31.2 billion of identifiable intangible assets, which represents the respective fair values as of the transaction date. Of that amount, approximately $1.1 billion is related to the ECD divestiture, which is classified as held for sale and is not included in the above table. See Note 3 and Note 4 of the Notes to the Unaudited Condensed Consolidated Financial Statements for additional information on the EMC merger transaction and the ECD divestiture, respectively.

Amortization expense related to finite-lived intangible assets was approximately $1,164 million and $492 million during the three months ended October 28, 2016 and October 30, 2015, respectively, and $2,146 million and $1,478 million during the nine months ended October 28, 2016 and October 30, 2015, respectively. There were no material impairment charges related to intangible assets during the three and nine months ended October 28, 2016 and October 30, 2015.

Estimated future annual pre-tax amortization expense of finite-lived intangible assets as of October 28, 2016 over the next five fiscal years and thereafter is as follows:



Fiscal Years	(in millions)
2017 (remaining three months)	$	1,492
2018	6,787
2019	5,899
2020	4,107
2021	3,214
Thereafter	10,428
Total	$	31,927

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

WARRANTY LIABILITY

9 Months Ended

Oct. 28, 2016

Product Warranties Disclosures [Abstract]

WARRANTY LIABILITY

The Company records a liability for its standard limited warranties at the time of sale for the estimated costs that may be incurred. The liability for standard warranties is included in accrued and other current liabilities and other non-current liabilities in the Condensed Consolidated Statements of Financial Position.

Changes in the Company's liabilities for standard limited warranties are presented in the following table for the periods indicated.



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions)
Warranty liability:
Warranty liability at beginning of period	$	565		$	653		$	574		$	679
Warranty liability assumed through EMC merger transaction	125			—			125			—
Costs accrued for new warranty contracts and changes in estimates for pre-existing warranties (a) (b)	196			189			578			592
Service obligations honored	(248		)	(226		)	(639		)	(655		)
Warranty liability at end of period	$	638		$	616		$	638		$	616
Current portion	$	425		$	408		$	425		$	408
Non-current portion	$	213		$	208		$	213		$	208

____________________


(a)	Changes in cost estimates related to pre-existing warranties are aggregated with accruals for new standard warranty contracts. The Company's warranty liability process does not differentiate between estimates made for pre-existing warranties and new warranty obligations.


(b)	Includes the impact of foreign currency exchange rate fluctuations.

COMMITMENTS AND CONTINGENCIES

9 Months Ended

Oct. 28, 2016

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Lease Commitments — The Company leases property and equipment, manufacturing facilities, and office space under non-cancelable leases. Certain of these leases obligate the Company to pay taxes, maintenance, and repair costs. At October 28, 2016, future minimum lease payments under these non-cancelable leases were as follows: $63 million in Fiscal 2017; $473 million in Fiscal 2018; $373 million in Fiscal 2019; $285 million in Fiscal 2020; $221 million in Fiscal 2021; and $963 million thereafter.

For the three and nine months ended October 28, 2016, rent expense under all leases totaled $110 million and $179 million, respectively. For the three and nine months ended October 30, 2015, rent expense under all leases totaled $33 million and $99 million, respectively.

Purchase Obligations — The Company has contractual obligations to purchase goods or services, which specify significant

terms, including fixed or minimum quantities to be purchased; fixed, minimum, or variable price provisions; and the

approximate timing of the transaction. As of October 28, 2016, the Company had $2,510 million, $137 million, and $112 million in purchase obligations for Fiscal 2017, Fiscal 2018, and Fiscal 2019 and thereafter, respectively.

Legal Matters — The Company is involved in various claims, suits, assessments, investigations, and legal proceedings that arise from time to time in the ordinary course of its business, including those identified below, consisting of matters involving consumer, antitrust, tax, intellectual property, and other issues on a global basis. The Company accrues a liability when it believes that it is both probable that a liability has been incurred and that it can reasonably estimate the amount of the loss. The Company reviews these accruals at least quarterly and adjusts them to reflect ongoing negotiations, settlements, rulings, advice of legal counsel, and other relevant information. To the extent new information is obtained and the Company's views on the probable outcomes of claims, suits, assessments, investigations, or legal proceedings change, changes in the Company's accrued liabilities would be recorded in the period in which such determination is made. For some matters, the amount of liability is not probable or the amount cannot be reasonably estimated and therefore accruals have not been made. The following is a discussion of the Company's significant legal matters and other proceedings:

EMC Merger Litigation — The Company, Dell, and Universal Acquisition Co. (“Universal”) have been named as defendants in fifteen putative class-action lawsuits brought by purported EMC shareholders and VMware stockholders challenging the proposed merger between the Company, Dell, and Universal on the one hand, and EMC on the other (the “EMC merger”). Those suits are captioned as follows:



Case		Court	Filing Date
1.	IBEW Local No. 129 Benefit Fund v. Tucci, Civ. No. 1584-3130-BLS1	Mass. Superior Court, Suffolk County	10/15/2015
2.	Barrett v. Tucci, Civ. No. 15-6023-A	Mass. Superior Court, Middlesex County	10/16/2015
3.	Graulich v. Tucci, Civ. No. 1584-3169-BLS1	Mass. Superior Court, Suffolk County	10/19/2015
4.	Vassallo v. EMC Corp., Civ. No. 1584-3173-BLS1	Mass. Superior Court, Suffolk County	10/19/2015
5.	City of Miami Police Relief & Pension Fund v. Tucci, Civ. No. 1584-3174-BLS1	Mass. Superior Court, Suffolk County	10/19/2015
6.	Lasker v. EMC Corp., Civ. No. 1584-3214-BLS1	Mass. Superior Court, Suffolk County	10/23/2015
7.	Walsh v. EMC Corp., Civ. No. 15-13654	U.S. District Court, District of Massachusetts	10/27/2015
8.	Local Union No. 373 U.A. Pension Plan v. EMC Corp., Civ. No. 1584-3253-BLS1	Mass. Superior Court, Suffolk County	10/28/2015
9.	City of Lakeland Emps.’ Pension & Ret. Fund v. Tucci, Civ. No. 1584-3269-BLS1	Mass. Superior Court, Suffolk County	10/28/2015
10.	Ma v. Tucci, Civ. No. 1584-3281-BLS1	Mass. Superior Court, Suffolk County	10/29/2015
11.	Stull v. EMC Corp., Civ. No. 15-13692	U.S. District Court, District of Massachusetts	10/30/2015
12.	Jacobs v. EMC Corp., Civ. No. 15-6318-H	Mass. Superior Court, Middlesex County	11/12/2015
13.	Ford v. VMware, Inc., C.A. No. 11714-VCL	Delaware Chancery Court	11/17/2015
14.	Pancake v. EMC Corp., Civ. No. 16-10040	U.S. District Court, District of Massachusetts	1/11/2016
15.	Booth Family Trust v. EMC Corp., Civ. No. 16-10114	U.S. District Court, District of Massachusetts	1/26/2016

The fifteen lawsuits seek, among other things, injunctive relief enjoining the EMC merger, rescission of the EMC merger if consummated, an award of fees and costs, and/or an award of damages.

The complaints in the IBEW, Barrett, Graulich, Vassallo, City of Miami, Lasker, Local Union No. 373, City of Lakeland, and Ma actions generally allege that the EMC directors breached their fiduciary duties to EMC shareholders in connection with the EMC merger by, among other things, failing to maximize shareholder value and agreeing to provisions in the EMC merger agreement that discourage competing bids. The complaints generally further allege that there were various conflicts of interest in the proposed transaction. The IBEW, Graulich, City of Miami, and Ma plaintiffs brought suit against the Company, Dell, and Universal for injunctive relief. The Barrett, Vassallo, Lasker, Lakeland, and Local Union No. 373 plaintiffs brought suit against the Company, Dell, and Universal as alleged aiders and abettors. After consolidating the nine complaints, by decision dated December 7, 2015, the Business Litigation Session of the Suffolk County Superior Court in Massachusetts, dismissed all nine complaints for failure to make a demand on the EMC board of directors. Three of the nine plaintiffs in the consolidated actions appealed the judgment dismissing their complaints. The Massachusetts Supreme Judicial Court granted an application for direct appellate review, and heard oral argument on the appeal on November 7, 2016. The outcome of the appeal is uncertain.

The complaints in the Walsh, Stull, Pancake, and Booth actions allege that the EMC directors breached their fiduciary duties to EMC shareholders in connection with the EMC merger by, among other things, failing to maximize shareholder value and agreeing to provisions in the EMC merger agreement that discourage competing bids. The complaints generally further allege that there were various conflicts of interest in the proposed transaction and that the preliminary SEC Form S-4 filed by the Company on December 14, 2015 in connection with the transaction contained material misstatements and omissions, in violation of Section 14(a) of the Securities Exchange Act of 1934 (the "Exchange Act”) and SEC Rule 14a-9 promulgated thereunder (“Rule 14a-9”). Under the amended complaints, the plaintiffs in the Walsh, Stull, and Pancake actions have brought suit against the Company, Dell, and Universal under Section 20(a) of the Exchange Act as alleged controlling persons of EMC. The plaintiffs in the Booth action have brought suit against the Company, Dell, and Universal under Section 14(a) of the Exchange Act and Rule 14a-9. On April 26, 2016, the Court consolidated the actions and entered an order appointing Plaintiff Stull as lead plaintiff and his choice of counsel as lead and liaison counsel. On June 6, 2016, the Securities and Exchange Commission declared effective the Company’s registration statement on Form S-4 relating to the EMC merger (the “SEC Form S-4”), including the amendments thereto. On June 17, 2016, the parties to the Walsh, Stull, Pancake, and Booth actions submitted to the Court a Stipulation and Proposed Order Dismissing Action and Retaining Jurisdiction to Determine Plaintiffs’ Counsel’s Application for an Award of Attorneys’ Fees and Reimbursement of Expenses. In the stipulation, the plaintiffs represented to the Court that they believe sufficient information had been disclosed to warrant dismissal of the actions as moot in light of the disclosures in the SEC Form S-4, including the amendments thereto. The Court has entered the proposed order and the cases are now dismissed.

The amended complaints in the Jacobs and Ford actions allege that EMC, as the majority stockholder of VMware, Inc. ("VMware"), and the individual defendants, who are directors of EMC, VMware, or both, breached their fiduciary duties to minority stockholders of VMware in connection with the proposed EMC merger by allegedly entering into or approving a merger that favors the interests of EMC and Dell at the expense of the minority stockholders. Under the amended complaint, the plaintiffs in the Jacobs action also brought suit against the Company, Dell, and Universal as alleged aiders and abettors. Effective December 2, 2016, the parties entered into an agreement to resolve the Jacobs action, pursuant to which the plaintiff has voluntarily dismissed the action with prejudice. Under the amended complaint, the plaintiffs in the Ford action have also brought suit against the Company and Dell for alleged breach of fiduciary duties to VMware and its stockholders, and against the Company, Dell, and Universal for aiding and abetting the alleged breach of fiduciary duties by EMC and VMware’s directors. On November 17, 2015, the plaintiffs in the Ford action moved for a preliminary injunction and for expedited discovery. Certain defendants filed motions to dismiss the amended complaint in the Ford action on February 26, 2016 and February 29, 2016. On June 7, 2016, the plaintiffs in the Ford action filed a second amended complaint. Certain defendants filed motions to dismiss the second amended complaint on June 21, 2016. A hearing on the motions is scheduled for February 3, 2017.No trial date has been set in the Ford action, and the outcome is uncertain.

An adverse judgment for monetary damages on any of the EMC merger litigations could have an adverse effect on the Company’s operations.

Appraisal Proceedings — Holders of shares of Dell common stock who did not vote on September 12, 2013 in favor of the proposal to adopt the amended going-private transaction agreement and who properly demanded appraisal of their shares and who otherwise comply with the requirements of Section 262 of the Delaware General Corporate Law ("DGCL") are entitled to seek appraisal for, and obtain payment in cash for the judicially determined "fair value" (as defined pursuant to Section 262 of the DGCL) of, their shares in lieu of receiving the going-private transaction consideration. Dell initially recorded a liability of $13.75 for each share with respect to which appraisal has been demanded and as to which the demand has not been withdrawn, together with interest at the statutory rate discussed below. As of October 28, 2016, this liability was approximately $129 million, compared to approximately $593 million as of January 29, 2016, as the Company settled a substantial portion of the liability during the nine months ended October 28, 2016. Also during the nine months ended October 28, 2016, as discussed further below, the Court of Chancery ruled that that the fair value of the appraisal shares as of October 29, 2013, the date on which the going-private transaction became effective, was $17.62 per share. On November 21, 2016, the Chancery Court entered final judgment in the appraisal action. On November 22, 2016, Dell filed a notice of appeal to the Delaware Supreme Court. That appeal is pending. The Company believes it was adequately reserved for the appraisal proceedings as of October 28, 2016.

Between October 29, 2013 and February 25, 2014, former Dell stockholders filed petitions in thirteen separate matters commencing appraisal proceedings in the Delaware Court of Chancery in which they seek a determination of the fair value of a total of approximately 38 million shares of Dell common stock plus interest, costs, and attorneys' fees. These matters have been consolidated as In Re Appraisal of Dell (C.A. No. 9322-VCL). The trial took place during the week of October 5, 2015.

The appraisal proceedings were conducted in accordance with the rules of the Delaware Court of Chancery. In these proceedings, the Court of Chancery determined the fair value of the shares as to which appraisal has been properly demanded, exclusive of any element of value arising from the accomplishment or expectation of the going-private transaction. Interest on such fair value from the effective time of the going-private transaction through the date of payment of the judgment will be compounded quarterly and will accrue at a per annum rate of 5% over the Federal Reserve discount rate (including any surcharge) as established from time to time. Any payment in respect of the shares subject to appraisal rights will be required to be paid in cash.

The petitioners sought $28.61 per share, plus interest. Dell, by contrast, believes that the fair value of Dell on the day the going-private transaction was completed was $12.68 per share. The number of shares subject to appraisal demands, including shares held by those parties who have sought appraisal but not filed petitions, originally was 38,766,982. By orders dated June 27 and September 10, 2014, and May 13, May 14, July 13 and July 28, 2015, the Court of Chancery dismissed claims of holders of approximately 2,530,322 shares for failure to comply with the statutory requirements for seeking appraisal. On July 30, 2015, Dell moved for summary judgment seeking to dismiss claims of holders of an additional 30,730,930 shares (as well as a number of shares previously disqualified on other grounds) because those shares were voted in favor of the going-private transaction, and thus failed to comply with the statutory requirements for seeking appraisal. On May 11, 2016, the Court of Chancery granted Dell's motion and dismissed the appraisal claims of the holders of the 30,730,930 shares, determining that they were entitled to the merger consideration without interest. On May 18, 2016, the petitioners filed a motion for an equitable award of interest, which was denied by the Court on May 31, 2016.

The Court of Chancery ruled on May 31, 2016, that the fair value of shares as of October 29, 2013, the date on which the going-private transaction became effective, was $17.62 per share. This ruling would entitle the holders of the remaining 5,505,730 shares to $17.62 per share, plus interest at a statutory rate, compounded quarterly. On June 6, 2016, the petitioners filed a motion to amend the Court’s memorandum opinion, which was denied by the Court on June 16, 2016. On November 21, 2016, the Chancery Court entered final judgment in the appraisal action. On November 22, 2016, Dell filed a notice of appeal to the Delaware Supreme Court. That appeal is pending.

On June 29, 2016, the Company, Dell, and certain funds affiliated with T. Rowe entered into a settlement agreement to resolve a dispute regarding the fair value and interest due on approximately 31,653,905 shares held by the funds, representing the 30,730,930 shares subject to claims that were dismissed on May 11, 2016 plus an additional 922,975 shares that had been previously disqualified on other grounds. The terms of the T. Rowe settlement, among other matters, provide that, in exchange for a release and dismissal of all asserted claims, the Company pay $13.75 per share for a total sum of approximately $463 million, including interest. On June 29, 2016, the Court entered an order approving the settlement, which was subsequently consummated. The remaining 5,505,730 shares not subject to the settlement agreement remain subject to the appraisal proceedings. On November 21, 2016, the Chancery Court entered final judgment in the appraisal action. On November 22, 2016, Dell filed a notice of appeal to the Delaware Supreme Court. That appeal is pending.

Securities Litigation — On May 22, 2014, a securities class action seeking compensatory damages was filed in the United States District Court for the Southern District of New York, captioned the City of Pontiac Employee Retirement System vs. Dell Inc. et. al. (Case No. 1:14-cv-03644). The action names as defendants Dell Inc. and certain current and former executive officers, and alleges that Dell made false and misleading statements about Dell’s business operations and products between February 22, 2012 and May 22, 2012, which resulted in artificially inflated stock prices. The case was transferred to the United States District Court for the Western District of Texas, where the defendants filed a motion to dismiss. On September 16, 2016, the Court denied the motion to dismiss and the case is proceeding with discovery. The defendants believe the claims asserted are without merit and the risk of material loss is remote.

Copyright Levies — The Company's obligation to collect and remit copyright levies in certain European Union ("EU") countries may be affected by the resolution of legal proceedings pending in Germany against various companies, including Dell's German subsidiary, and elsewhere in the EU against other companies in Dell's industry. The plaintiffs in those proceedings, some of which are described below, generally seek to impose or modify the levies with respect to sales of such equipment as multifunction devices, phones, personal computers, and printers, alleging that such products enable the copying of copyrighted materials. Some of the proceedings also challenge whether the levy schemes in those countries comply with EU law. Certain EU member countries that do not yet impose levies on digital devices are expected to implement legislation to enable them to extend existing levy schemes, while some other EU member countries are expected to limit the scope of levy schemes and their applicability in the digital hardware environment. Dell, other companies, and various industry associations have opposed the extension of levies to the digital environment and have advocated alternative models of compensation to rights holders. The Company continues to collect levies in certain EU countries where it has determined that based on local laws it is probable that it has a payment obligation. The amount of levies is generally based on the number of products sold and the per-product amounts of the levies, which vary. The Company accrues a liability when it believes that it is both probable that a loss has been incurred and when it can reasonably estimate the amount of the loss.

On December 29, 2005, Zentralstelle für private Überspielungsrechte ("ZPÜ"), a joint association of various German collecting societies, instituted arbitration proceedings against Dell's German subsidiary before the Board of Arbitration at the German Patent and Trademark Office in Munich, and subsequently filed a lawsuit in the German Regional Court in Munich on February 21, 2008, seeking levies to be paid on each personal computer sold by Dell in Germany through the end of calendar year 2007. On December 23, 2009, ZPÜ and the German industry association, BCH, reached a settlement regarding audio-video copyright levy litigation (with levies ranging from €3.15 to €13.65 per unit). Dell joined this settlement on February 23, 2010, and has paid the amounts due under the settlement. On March 25, 2014, ZPÜ and Dell reached a settlement for levies to be paid on each personal computer sold for the period of January 2, 2011 through December 31, 2016. The amount of the settlement is not material to the Company. The amount of any levies payable after calendar year 2016, as well as the Company's ability to recover such amounts through increased prices, remains uncertain.

German courts are also considering a lawsuit originally filed in July 2004 by VG Wort, a German collecting society representing certain copyright holders, against Hewlett-Packard Company in the Stuttgart Civil Court seeking levies on printers, and a lawsuit originally filed in September 2003 by the same plaintiff against Fujitsu Siemens Computer GmbH in Munich Civil Court in Munich, Germany seeking levies on personal computers. In each case, the civil and appellate courts held that the subject classes of equipment were subject to levies. In July 2011, the German Federal Supreme Court, to which the lower court holdings have been appealed, referred each case to the Court of Justice of the European Union, submitting a number of legal questions on the interpretation of the European Copyright Directive which the German Federal Supreme Court deems necessary for its decision. In August 2014, the German Supreme Court delivered an opinion ruling that printers and personal computers are subject to levies, and referred the case back to the Court of Appeals. Dell joined the industry settlement in the Fujitsu Siemens case, and Dell believes it has no remaining material obligations in either case.

Proceedings seeking to impose or modify copyright levies for sales of digital devices also have been instituted in courts in other EU member states. Even in countries where Dell is not a party to such proceedings, decisions in those cases could impact Dell's business and the amount of copyright levies Dell may be required to collect.

The ultimate resolution of these proceedings and the associated financial impact to the Company, if any, including the number of units potentially affected, the amount of levies imposed, and the ability of the Company to recover such amounts, remain uncertain at this time. Should the courts determine there is liability for previous units shipped beyond the amount of levies the Company has collected or accrued, the Company would be liable for such incremental amounts. Recovery of any such amounts from others by the Company would be possible only on future collections related to future shipments.

Other Litigation — The various legal proceedings in which Dell is involved include commercial litigation and a variety of patent suits. In some of these cases, Dell is the sole defendant. More often, particularly in the patent suits, Dell is one of a number of defendants in the electronics and technology industries. Dell is actively defending a number of patent infringement suits, and several pending claims are in various stages of evaluation. While the number of patent cases varies over time, Dell does not currently anticipate that any of these matters will have a material adverse effect on its business, financial condition, results of operations, or cash flows.

As of October 28, 2016, the Company does not believe there is a reasonable possibility that a material loss exceeding the amounts already accrued for these or other proceedings or matters has been incurred. However, since the ultimate resolution of any such proceedings and matters is inherently unpredictable, the Company's business, financial condition, results of operations, or cash flows could be materially affected in any particular period by unfavorable outcomes in one or more of these proceedings or matters. Whether the outcome of any claim, suit, assessment, investigation, or legal proceeding, individually or collectively, could have a material adverse effect on the Company's business, financial condition, results of operations, or cash flows will depend on a number of variables, including the nature, timing, and amount of any associated expenses, amounts paid in settlement, damages, or other remedies or consequences.

Indemnifications — In the ordinary course of business, the Company enters into contractual arrangements under which it may agree to indemnify the third party to such arrangements from any losses incurred relating to the services it performs on behalf of the Company or for losses arising from certain events as defined in the particular contract, such as litigation or claims relating to past performance. Such indemnification obligations may not be subject to maximum loss clauses. Historically, payments related to these indemnifications have not been material to the Company.

INCOME AND OTHER TAXES	9 Months Ended
INCOME AND OTHER TAXES	Oct. 28, 2016
Income Tax Disclosure [Abstract]
INCOME AND OTHER TAXES	INCOME AND OTHER TAXES For the three and nine months ended October 28, 2016, the Company's effective income tax rates for continuing operations were 29.0% and 21.1% on pre-tax losses from continuing operations of $2.3 billion and $2.9 billion, respectively. For the three and nine months ended October 30, 2015, the Company's effective income tax rates were 6.0% and 8.1% on pre-tax losses from continuing operations of $0.3 billion and $1.1 billion, respectively. The change in the Company's effective income tax rate was primarily attributable to tax benefits from charges associated with the EMC merger transaction, including purchase accounting adjustments, interest charges, and stock-based compensation expense. These benefits were partially offset by a higher mix of operating income in higher-tax jurisdictions. See Note 1 and Note 3 of the Notes to the Unaudited Condensed Consolidated Financial Statements for more information on the EMC merger transaction. The income tax rate for future quarters of Fiscal 2017 will be impacted by the actual mix of jurisdictions in which income is generated. The differences between the estimated effective income tax rates and the U.S. federal statutory rate of 35% principally result from the Company's geographical distribution of income and differences between the book and tax treatment of certain items. A portion of the Company's operations is subject to a reduced tax rate or is free of tax under various tax holidays. A significant portion of these income tax benefits is related to a tax holiday that will expire on December 31, 2016. The Company has negotiated new terms for the affected subsidiary, which provides for a reduced income tax rate and will be effective for a two-year bridge period expiring in January 2019. The Company's other tax holidays will expire in whole or in part during Fiscal 2019 through Fiscal 2023. Many of these tax holidays and reduced tax rates may be extended when certain conditions are met or may be terminated early if certain conditions are not met. With the EMC merger transaction, the Company acquired $6.2 billion of net deferred tax liabilities, which are included in other non-current assets and other non-current liabilities in the Condensed Consolidated Statements of Financial Position. The Company has not provided deferred taxes on undistributed earnings and other basis differences of EMC’s foreign subsidiaries as it is the Company's intention for these to remain permanently reinvested. Subsequent to October 28, 2016, the Company effectively settled its Internal Revenue Service ("IRS") audit for fiscal years 2004 through 2006. See Note 22 of the Notes to the Unaudited Condensed Consolidated Financial Statements for more information about the settlement. The Company’s U.S. federal income tax returns for fiscal years 2007 through 2009 are currently under examination by the IRS, which issued a Revenue Agent's Report ("RAR") related to those years during the nine months ended October 28, 2016. The IRS has proposed adjustments relating to certain tax positions taken on the tax returns with which the Company disagrees and will contest through the IRS administrative appeals procedures. Prior to the merger, EMC received an RAR for its tax years 2009 and 2010. The Company disagrees with certain proposed adjustments in this RAR and is currently contesting through the IRS administrative appeals process. The Company is also currently under income tax audits in various state and foreign jurisdictions. The Company is undergoing negotiations, and in some cases contested proceedings, relating to tax matters with the taxing authorities in these jurisdictions. The Company believes that it has provided adequate reserves related to all matters contained in tax periods open to examination. Although the Company believes it has made adequate provisions for the uncertainties surrounding these audits, should the Company experience unfavorable outcomes, such outcomes could have a material impact on its results of operations, financial position, and cash flows. With respect to major U.S. state and foreign taxing jurisdictions, the Company is generally not subject to tax examinations for years prior to fiscal year 2000. Judgment is required in evaluating the Company's uncertain tax positions and determining the Company's provision for income taxes. The Company's net unrecognized tax benefits, included in accrued and other, and other non-current liabilities in the Condensed Consolidated Statements of Financial Position was $3.8 billion and $3.1 billion as of October 28, 2016 and January 29, 2016, respectively. Included in the balance as of October 28, 2016 is $547 million of unrecognized tax benefits acquired as a part of the EMC merger transaction. Other than the IRS settlement described above, the Company does not anticipate a significant change to the total amount of unrecognized tax benefits within the next twelve months. The Company takes certain non-income tax positions in the jurisdictions in which it operates and has received certain non-income tax assessments from various jurisdictions. The Company believes that a material loss in these matters is not probable and that it is not reasonably possible that a material loss exceeding amounts already accrued has been incurred. The Company believes its positions in these non-income tax litigation matters are supportable and that it ultimately will prevail. In the normal course of business, the Company's positions and conclusions related to its non-income taxes could be challenged and assessments may be made. To the extent new information is obtained and the Company's views on its positions, probable outcomes of assessments, or litigation change, changes in estimates to the Company's accrued liabilities would be recorded in the period in which such a determination is made. In the resolution process for income tax and non-income tax audits, the Company may be required to provide collateral guarantees or indemnification to regulators and tax authorities until the matter is resolved.

ACCUMULATED OTHER COMPREHENSIVE LOSS

9 Months Ended

Oct. 28, 2016

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

Accumulated other comprehensive loss is presented in stockholders' equity in the Condensed Consolidated Statements of Financial Position and consists of amounts related to foreign currency translation adjustments, unrealized net gains (losses) on investments, and unrealized net gains (losses) on cash flow hedges.

The following table presents changes in accumulated other comprehensive loss, net of tax, by the following components for the periods indicated:



	Foreign Currency Translation Adjustments			Investments			Cash Flow Hedges			Accumulated Other Comprehensive Loss
	(in millions)
Balances at January 29, 2016	$	(358	)	$	—		$	34		$	(324	)
Other comprehensive loss before reclassifications	(214		)	(5		)	(25		)	(244		)
Amounts reclassified from accumulated other comprehensive loss	—			—			64			64
Total change for the period	(214		)	(5		)	39			(180		)
Less: Change in comprehensive income (loss) attributable to non-controlling interests	—			—			—			—
Balances at October 28, 2016	$	(572	)	$	(5	)	$	73		$	(504	)

Amounts related to investments are reclassified to net income when gains and losses are realized. See Note 5 and Note 6 of the Notes to the Unaudited Condensed Consolidated Financial Statements for more information on the Company's investments. Amounts related to the Company's cash flow hedges are reclassified to net income during the same period in which the items being hedged are recognized in earnings. In addition, any hedge ineffectiveness related to cash flow hedges is recognized currently in net income. See Note 9 of the Notes to the Unaudited Condensed Consolidated Financial Statements for more information on the Company's derivative instruments.

The following table presents reclassifications out of accumulated other comprehensive loss, net of tax, which consists entirely of gains and losses related to cash flow hedges, to net income (loss) for the periods presented:



	Three Months Ended					Nine Months Ended
	October 28, 2016			October 30, 2015		October 28, 2016			October 30, 2015
	(in millions)
Total reclassifications, net of tax:
Net revenue	$	23		$	25	$	(44	)	$	280
Cost of net revenue	(6		)	14		(20		)	32
Interest and other, net	—			—		—			(1		)
Total reclassifications, net of tax benefit (expense) of $(2) and $4, respectively and $3 and $12, respectively	$	17		$	39	$	(64	)	$	311

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

NON-CONTROLLING INTERESTS

9 Months Ended

Oct. 28, 2016

Noncontrolling Interest [Abstract]

NON-CONTROLLING INTERESTS

SecureWorks — On April 27, 2016, SecureWorks completed a registered underwritten IPO of its Class A common stock. The non-controlling interests' share of equity in SecureWorks is reflected as a component of the non-controlling interests in the accompanying Condensed Consolidated Statements of Financial Position and was $88 million and $0 million as of October 28, 2016 and January 29, 2016, respectively. As of October 28, 2016, Dell Technologies held approximately 87.5% of the outstanding equity interest in SecureWorks.

The following non-controlling interests were assumed on September 7, 2016 in connection with the EMC merger transaction:

VMware — The non-controlling interests' share of equity in VMware is reflected as a component of the non-controlling interests on the accompanying Condensed Consolidated Statements of Financial Position and was $4,967 million as of October 28, 2016. As of October 28, 2016, the Company held approximately 83.3% of the outstanding equity interest in VMware.

Pivotal — A portion of the non-controlling interest in Pivotal is held by third parties in the form of a preferred equity instrument. Consequently, there is no net income attributable to such interest in Pivotal in the Condensed Consolidated Statements of Income (Loss). Additionally, due to the terms of the preferred equity instrument, the non-controlling interests in the Condensed Consolidated Statements of Financial Position are generally not impacted by Pivotal’s equity-related activity. The preferred equity instrument is convertible into common shares at the non-controlling owner's election at any time.

The portion of the results of operations of Pivotal allocable to its other owners, whose interest is held in the form of common stock, is reflected as an adjustment to net income attributable to Dell Technologies in the accompanying Condensed Consolidated Statements of Income. The non-controlling interests’ share of equity in Pivotal is reflected as a component of the non-controlling interests in the accompanying Condensed Consolidated Statements of Financial Position and was $884 million as of October 28, 2016. As of October 28, 2016, the Company held approximately 77.4% of the outstanding equity interest in Pivotal.

The effect of changes in the Company's ownership interest in SecureWorks, VMware, and Pivotal on the Company's equity was as follows:



	Nine Months Ended
	October 28, 2016
	(in millions)
Net loss attributable to Dell Technologies Inc.	$	(1,436	)
Transfers (to) from the non-controlling interests:
Increase in Dell Technologies' additional paid-in-capital for equity issuances	37
Decrease in Dell Technologies' additional paid-in-capital for other equity activity	(398		)
Net transfers to non-controlling interests	(361		)
Change from net loss attributable to Dell Technologies Inc. and transfers to the non-controlling interests	$	(1,797	)

EARNINGS (LOSS) PER SHARE

9 Months Ended

Oct. 28, 2016

Earnings Per Share [Abstract]

EARNINGS (LOSS) PER SHARE

Basic earnings (loss) per share is based on the weighted-average effect of all common shares issued and outstanding and is calculated by dividing net income (loss) by the weighted-average shares outstanding during the period. Diluted earnings (loss) per share is calculated by dividing net income (loss) by the weighted-average number of common shares used in the basic earnings (loss) per share calculation plus the number of common shares that would be issued assuming exercise or conversion of all potentially dilutive instruments. The Company excludes equity instruments from the calculation of diluted earnings (loss) per share if the effect of including such instruments is antidilutive.

The Company has two groups of common stock, denoted as the DHI Group Common Stock and the Class V Common Stock. The DHI Group Common Stock consists of four classes of common stock, referred to as Class A Common Stock, Class B Common Stock, Class C Common Stock, and Class D Common Stock. The DHI Group generally refers to the direct and indirect interest of Dell Technologies in all of Dell Technologies' business, assets, properties, liabilities, and preferred stock other than those attributable to the Class V Group, as well as its retained interest in the Class V Group equal to approximately 35% of the Company's economic interest in the Class V Group as of the closing date of the EMC merger transaction. The Class V Common Stock is intended to track the economic performance of approximately 65% of the Company's economic interest in the Class V Group as of such date. As of the closing date of the EMC merger transaction, the Class V Group consisted of approximately 343 million shares of common stock of VMware held by the Company. See Note 17 of the Notes to the Unaudited Condensed Consolidated Financial Statements and Exhibit 99.1 filed with this report for more information regarding the allocation of earnings from Dell Technologies' interest in VMware between the DHI Group and the Class V Common Stock.

For purposes of calculating earnings (loss) per share, the Company used the two-class method. As all classes of DHI Group Common Stock share the same rights in dividends, basic and diluted earnings (loss) per share are the same for each class of DHI Group Common Stock.

The following table sets forth basic and diluted earnings (loss) per share for each of the periods presented:



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions, except per share amounts)
Earnings (loss) per share attributable to Dell Technologies Inc. - basic:
Continuing operations - Class V Common Stock - basic	$	0.79		$	—		$	0.79		$	—
Continuing operations - DHI Group - basic	$	(3.62	)	$	(0.65	)	$	(5.70	)	$	(2.47	)
Discontinued operations - DHI Group - basic	$	(0.88	)	$	0.21		$	2.01		$	0.13

Earnings (loss) per share attributable to Dell Technologies Inc. - diluted:
Continuing operations - Class V Common Stock - diluted	$	0.78		$	—		$	0.78		$	—
Continuing operations - DHI Group - diluted	$	(3.63	)	$	(0.65	)	$	(5.70	)	$	(2.47	)
Discontinued operations - DHI Group - diluted	$	(0.88	)	$	0.21		$	2.01		$	0.13

The following table sets forth the computation of basic and diluted earnings (loss) per share for each of the periods presented:



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions, except per share amounts)
Numerator: Continuing operations - Class V Common Stock
Net income from continuing operations attributable to Class V Common Stock - basic	$	175		$	—		$	175		$	—
Incremental dilution from VMware attributable to Class V Common Stock (a)	(2		)	—			(2		)	—
Net income from continuing operations attributable to Class V Common Stock - diluted	$	173		$	—		$	173		$	—

Numerator: Continuing operations - DHI Group
Net loss from continuing operations attributable to DHI Group - basic	$	(1,801	)	$	(264	)	$	(2,486	)	$	(1,000	)
Incremental dilution from VMware attributable to DHI Group (a)	(1		)	—			(1		)	—
Net loss from continuing operations attributable to DHI Group - diluted	$	(1,802	)	$	(264	)	$	(2,487	)	$	(1,000	)

Numerator: Discontinued operations - DHI Group
Income (loss) from discontinued operations, net of income taxes - basic and diluted	$	(438	)	$	84		$	875		$	51

Denominator: Class V Common Stock weighted-average shares outstanding
Weighted-average shares outstanding - basic	222			—			222			—
Dilutive effect of options, restricted stock units, restricted stock, and other (b)	—			—			—			—
Weighted-average shares outstanding - diluted	222			—			222			—
Weighted-average shares outstanding - antidilutive (b)	—			—			—			—

Denominator: DHI Group weighted-average shares outstanding
Weighted-average shares outstanding - basic	497			405			436			405
Dilutive effect of options, restricted stock units, restricted stock, and other	—			—			—			—
Weighted-average shares outstanding - diluted	497			405			436			405
Weighted-average shares outstanding - antidilutive (c)	33			55			30			54

____________________


(a)	The incremental dilution from VMware represents the impact of VMware's dilutive securities on the DHI Group and Class V Common Stock's respective diluted earnings (loss) per share and is calculated by multiplying the difference between VMware's basic and diluted earnings (loss) per share by the number of VMware shares owned by the Company.


(b)	The dilutive effect of Class V stock-based incentive awards was not material to the calculation of the weighted-average Class V Common Stock outstanding. The antidilutive effect of these awards was also not material.


(c)	Stock-based incentive awards have been excluded from the calculation of the DHI Group's diluted earnings (loss) per share because their effect would have been antidilutive, as the Company had a net loss from continuing operations attributable to the DHI Group for the periods presented.

The following table presents a reconciliation to the consolidated net income (loss) attributable to Dell Technologies Inc.:



	Three Months Ended				Nine Months Ended
	October 28, 2016		October 30, 2015		October 28, 2016		October 30, 2015
	(in millions)
Net income from continuing operations attributable to Class V Common Stock	175		—		175		—
Net loss from continuing operations attributable to DHI Group	(1,801	)	(264	)	(2,486	)	(1,000	)
Net loss from continuing operations attributable to Dell Technologies Inc.	(1,626	)	(264	)	(2,311	)	(1,000	)
Income (loss) from discontinued operations, net of income taxes	(438	)	84		875		51
Net loss attributable to Dell Technologies Inc.	(2,064	)	(180	)	(1,436	)	(949	)

CAPITALIZATION

9 Months Ended

Oct. 28, 2016

Equity [Abstract]

CAPITALIZATION

— CAPITALIZATION

Reclassification — On September 5, 2016, before the registration of the Class V Common Stock of Dell Technologies under Section 12 of the Securities Exchange Act of 1934 in connection with the EMC merger transaction, holders of a majority of the outstanding shares of the Company’s Series A Common Stock, Series B Common Stock, and Series C Common Stock approved the Fourth Amended and Restated Certificate of Incorporation of the Company (the “Amended and Restated Certificate of Incorporation”) and the Amended and Restated Bylaws of the Company (the “Amended and Restated Bylaws”). The Amended and Restated Certificate of Incorporation and the Amended and Restated Bylaws became effective on September 7, 2016 before the closing of the EMC merger transaction. Upon the effectiveness of the Amended and Restated Certificate of Incorporation, the outstanding shares of the Company’s Series A Common Stock, Series B Common Stock, and Series C Common Stock were automatically reclassified on a one-for-one basis into newly authorized shares of the Company’s Class A Common Stock, Class B Common Stock, and Class C Common Stock, respectively (the “Reclassification”). The Amended and Restated Certificate of Incorporation also amended the Company’s prior certificate of incorporation to authorize the Class D Common Stock and the Class V Common Stock. The Reclassification did not affect the Company’s consolidated financial position or results of operations. Share information in the Condensed Consolidated Financial Statements has been restated to reflect the Reclassification.

The following table summarizes the Company's common stock for the periods indicated:



	Authorized	Issued	Outstanding
	(in millions)
Common stock as of January 29, 2016
Series A	350	307	307
Series B	150	98	98
Series C	200	—	—
	700	405	405

Common stock as of October 28. 2016
Class A	600	409	409
Class B	200	137	137
Class C	900	22	22
Class D	100	—	—
Class V	343	223	219
	2,143	791	787

Preferred Stock — Dell Technologies is authorized to issue one million shares of preferred stock, par value $.01 per share. As of October 28, 2016, no shares of preferred stock were issued or outstanding.

Common Stock

DHI Group Common Stock — The Class A Common Stock, the Class B Common Stock, the Class C Common Stock, and the Class D Common Stock are collectively referred to as the DHI Group Common Stock. The par value for all classes of DHI Group Common Stock is $.01 per share. The Class A Common Stock, the Class B Common Stock, the Class C Common Stock, and the Class D Common Stock share equally in dividends declared or accumulated and have equal participation rights in undistributed earnings.

Class V Common Stock — In connection with the EMC merger transaction, Dell Technologies authorized the issuance of 343 million shares of Class V Common Stock. Dell Technologies issued 223 million shares of Class V Common Stock to EMC shareholders on September 7, 2016 in connection with the closing of the EMC merger transaction. These 223 million shares are intended to track the economic performance of approximately 65% of Dell Technologies' economic interest in the Class V Group as of the closing date of the EMC merger transaction, while the remaining 120 million authorized and unissued shares represent the DHI Group's retained interest in approximately 35% of Dell Technologies' economic interest in the Class V Group as of such date. As of the closing date of the EMC merger transaction, the assets of the Class V Group consisted solely of 343 million shares of VMware common stock held by the Company. Each share of Class V Common Stock is identical in all respects and has equal rights, powers, and privileges to each other share of Class V Common Stock.

Dell Technologies' board of directors may, with the approval of the independent capital stock committee of the board of directors, reallocate assets or liabilities between the Class V Group and the DHI Group, which could result in a change to the DHI Group's retained interest in the Class V Group. The relative economic interests of the two Groups, including the DHI Group's retained interest in the Class V Group, could also change further if the Company issues or repurchases additional shares of Class V Common Stock.

See Exhibit 99.1 for more information regarding Unaudited Attributed Financial Information for Class V Group.

The Company has the authority and discretion to declare and pay (or to refrain from declaring and paying) dividends on outstanding shares of DHI Group Common Stock and dividends on outstanding shares of Class V Common Stock, in equal or unequal amounts, or only on the DHI Common Stock or the Class V Common Stock. In the event of a liquidation, dissolution, distribution of assets, or winding up of the Company, the holders of shares of DHI Common Stock and the holders of shares of Class V Common Stock will be entitled to receive their proportionate interests in the assets of the Company remaining for distribution to holders of stock in proportion to the respective number of liquidation units per share of DHI Common Stock and Class V Common Stock, respectively.

Repurchases of Common Stock

Class V Common Stock Repurchases and Treasury Stock — On September 7, 2016, the Company's board of directors approved a stock repurchase program under which the Company is authorized to use assets of the DHI Group to repurchase up to $1.0 billion of shares of the Class V Common Stock over a two-year period. During the three months ended October 28, 2016, the Company repurchased 4 million shares of Class V Common Stock for $165 million, leaving 219 million shares outstanding as of the end of the quarter. The 4 million shares of Class V Common Stock were repurchased using cash of the DHI Group and are being held as treasury stock at cost. As of October 28, 2016, as a result of these repurchases, the holders of the Class V Common Stock owned shares which in the aggregate track the economic performance of approximately 64% of Dell Technologies' economic interest in the Class V Group, and the remaining 36% economic interest in the Class V Group was retained by the DHI Group. At October 28, 2016, the Company's remaining authorized amount for share repurchases was $835 million.

DHI Group Common Stock Repurchases and Treasury Stock — During the nine months ended October 28, 2016, the Company repurchased an immaterial number of shares of DHI Group Common Stock for approximately $10 million.

VMware Class A Common Stock Repurchases — In April 2016, VMware's board of directors authorized the repurchase of up to $1.2 billion of VMware's Class A common stock through the end of 2016. All shares repurchased under VMware's stock repurchase programs are retired. During the period from September 7, 2016 through October 28, 2016, VMware repurchased $611 million of its Class A common stock. The authorized amount for repurchases of VMware common stock was entirely utilized as of October 28, 2016.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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+ Details

STOCK-BASED COMPENSATION

9 Months Ended

Oct. 28, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK-BASED COMPENSATION

— STOCK-BASED COMPENSATION

Dell Technologies Inc. 2013 Stock Incentive Plan — On September 7, 2016, at the effective time of the EMC merger transaction, the Denali Holding Inc. 2013 Stock Incentive Plan (the “2013 Plan”) was amended and restated as the Dell Technologies Inc. 2013 Stock Incentive Plan (the "Restated Plan"). Employees, consultants, non-employee directors, and other service providers of the Company or its affiliates are eligible to participate in the Restated Plan. The Restated Plan authorizes the issuance of an aggregate of 75 million shares of the Company’s Class C Common Stock and 500,000 shares of the Company’s Class V Common Stock, of which approximately 61 million shares of Class C Common Stock were previously reserved for issuance under the 2013 Plan. The Restated Plan authorizes the Company to grant stock options, restricted stock units ("RSUs"), stock appreciation rights ("SARs"), restricted stock awards ("RSAs"), and dividend equivalents.

As of October 28, 2016 and January 29, 2016, there were approximately 21 million and 17 million shares, respectively, of common stock of Dell Technologies available for future grants under the Restated Plan and the 2013 Plan.

Stock Option Agreements — Stock options granted under the Restated Plan include service-based awards and performance-based awards. A majority of the service-based stock options vest pro-rata at each option anniversary date over a five year period. Performance-based stock options, with a market condition, become exercisable upon achievement of return on equity ("ROE") metrics up to the seven year anniversary of the going-private transaction date, depending upon the achievement of the market condition. Both service-based and performance-based stock options are granted with option exercise prices equal to the fair market value of the Company's common stock, as determined by the Company's board of directors. Generally, common stock issued under both service-based and performance-based awards are subject to liquidity events, such as an initial public offering, change in control, sales of common stock under an annual company liquidity program, and calls and puts resulting upon the occurrence of specified events. A majority of the stock options expire ten years after the date of grant. Compensation expense for service-based stock options is recognized on a straight-line basis over the requisite service period, while compensation expense for performance-based stock options, with a market condition, is recognized on a graded accelerated basis net of estimated forfeitures over the requisite service period.

Stock Option Activity — The following table summarizes stock option activity during the nine months ended October 28, 2016:



	Number of Options		Weighted-Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
	(in millions)		(per share)		(in years)	(in millions)
Options outstanding, January 29, 2016	54		$	14.30
Granted	2		28.04
Exercised	(1	)	14.22
Forfeited	(2	)	17.97
Canceled/expired	—		—
Options outstanding, October 28, 2016 (a)	53		$	14.79	7.0	$	682
Options vested and expected to vest (net of estimated forfeitures), October 28, 2016	50		$	14.79	7.0	$	635
Options exercisable, October 28, 2016	11		$	14.14	6.9	$	143

____________________


(a)	Of the 53 million stock options outstanding on October 28, 2016, 23 million related to performance-based awards and 30 million related to service-based awards.

The total fair value of options vested was $1 million and $4 million for the three and nine months ended October 28, 2016, respectively, and $18 million and $20 million for the three and nine months ended October 30, 2015, respectively. The intrinsic value of the options exercised was $9 million and $14 million for the three and nine months ended October 28, 2016, respectively, and immaterial and $3 million for the three and nine months ended October 30, 2015, respectively. As of October 28, 2016 and January 29, 2016, there was $122 million and $183 million, respectively, of total unrecognized stock-based compensation expense, net of estimated forfeitures, related to unvested stock options expected to be recognized over a weighted-average period of 2.9 years and 3.6 years, respectively.

The tax benefit related to stock option expense was $9 million and $24 million for the three and nine months ended October 28, 2016, respectively, and $7 million and $19 million for the three and nine months ended October 30, 2015, respectively.

In connection with the EMC merger transaction and in accordance with the merger agreement, certain executives holding unvested restricted stock units of EMC ("EMC RSUs") were given the opportunity to elect to exchange each unvested EMC RSU held by such executives that would otherwise have vested in the ordinary course on or after January 1, 2017 for (a) a deferred cash award having a cash value equal to the closing price of a share of EMC common stock on the last trading day before the closing date of the EMC merger transaction, or $29.05, and (b) an option ("rollover option") to purchase a share of Class C Common Stock of Dell Technologies ("the rollover opportunity"). The rollover options have a three-year term and a per share exercise price equal to the fair market value of a share of Class C Common Stock on the date of grant, or $27.50, and, to the extent vested, may be exercised using a cashless exercise method for both the exercise price and the applicable minimum required tax withholding (subject to certain limitations). Each deferred cash award will vest, and each rollover option will vest and thereby become exercisable, on the same schedule as the EMC RSU for which they were exchanged (with any performance-vesting condition deemed satisfied at the target level of performance upon the closing of the EMC merger transaction). Pursuant to the rollover opportunity, options to purchase shares of Class C Common Stock were issued and have been included within the stock option activity table above as granted options.

Valuation of Service-Based Stock Option Awards — For service-based stock options granted under the 2013 Plan and the Restated Plan, the Company utilized the Black-Scholes option pricing model to estimate the fair value of stock options at the grant date. The Black-Scholes option pricing model incorporates various assumptions, including leveraged adjusted volatility of a public peer group, expected term, risk-free interest rates, and dividend yields. The weighted assumptions utilized for valuation of options under this model as well as the weighted-average grant date fair value of stock options granted during the respective periods are presented below.

The expected term is based on historical experience and on the terms and conditions of the stock awards granted to employees. For the periods presented, option valuations used leverage-adjusted volatility of a peer group and the expected term was based on analysis of the Company's historical option settlement experience and on the terms and conditions of the stock awards granted.

The assumptions utilized in this model as well as the weighted-average grant date fair value of stock options granted are presented below:



	Nine Months Ended
	October 28, 2016			October 30, 2015
Weighted-average grant date fair value of stock options granted per option	$	10.39		$	10.05
Expected term (in years)	3.3			5.1
Risk-free rate (U.S. Government Treasury Note)	1.0		%	1.5		%
Expected volatility	52		%	46		%
Expected dividend yield	—		%	—		%
Forfeiture Rate	6.1		%	6.1		%

Valuation of Performance-Based Stock Option Awards — For performance-based stock options granted under the 2013 Plan and the Restated Plan, the Company utilized the Monte Carlo valuation model to simulate probabilities of achievement of the market condition and the grant date fair value. The valuation model for performance-based option grants during the nine months ended October 28, 2016 and October 30, 2015 used a weighted-average leverage adjusted 5 years peer volatility and corresponding risk free interest rate. Upon fulfillment of a ROE condition, a specific portion of the performance options become exercisable. An embedded binomial lattice option pricing model was used to determine the value of these exercisable options using the assumption that each option will be exercised at the midpoint between the date of satisfaction of a ROE condition and the expiration date of such option.

The assumptions utilized in this model as well as the weighted-average grant date fair value of stock options granted are presented below:



	Nine Months Ended
	October 28, 2016			October 30, 2015
Weighted-average grant date fair value of stock options granted per option	$	8.83		$	10.85
Expected term (in years)	—			—
Risk-free rate (U.S. Government Treasury Note)	1.7		%	2.0		%
Expected volatility	44		%	50		%
Expected dividend yield	—		%	—		%
Forfeiture Rate	6.1		%	6.1		%

Restricted Stock Unit Awards — The Company's restricted stock primarily consists of RSU awards granted to employees. RSUs are valued based on the Company's Class C Common Stock price on the date of grant. The shares underlying the RSU awards are not issued until the RSU vests. Upon vesting, each RSU converts into one share of Class C Common Stock.

The Company's restricted stock also includes performance stock units ("PSU") awards, which have been granted to certain of the Company's executives and employees. The PSU awards include performance conditions and, in certain cases, a time-based vesting component. For PSU awards granted under the 2013 Plan and the Restated Plan, the Company utilized the Monte Carlo valuation model to simulate the probabilities of achievement of the market condition and the grant date fair value. The vesting and payout of the PSU awards depends upon the return on equity achieved on various measurement dates and liquidity events. Upon fulfillment of a ROE condition, a specific portion of the PSU award becomes exercisable.

The following table summarizes non-vested restricted stock and restricted stock units activity during the nine months ended October 28, 2016:



	Number of Shares	Weighted- Average Grant Date Fair Value
	(in millions)	(per share)
Non-vested restricted stock unit balance, January 29, 2016	—	$	—
Granted	11	19.58
Vested	—	—
Forfeited	—	—
Non-vested restricted stock unit balance, October 28, 2016 (a)	11	$	19.58

_________________


(a)	Of the 11 million non-vested restricted stock units, 6 million related to performance-based awards and 5 million related to service-based awards.

As of October 28, 2016 and January 29, 2016 there was $174 million and $1 million, respectively, of unrecognized stock-based compensation expense, net of estimated forfeitures, related to these awards expected to be recognized over a weighted-average period of approximately 2.9 years and 1.9 years, respectively.

SecureWorks Long-Term Incentive Plan — In connection with the SecureWorks IPO, its board of directors adopted the SecureWorks 2016 Long-Term Incentive Plan ("2016 Plan"). The 2016 Plan became effective on April 18, 2016 and will expire on the tenth anniversary of the effective date unless the 2016 Plan is terminated earlier by the board of directors or in connection with a change in control of SecureWorks Corp. SecureWorks has reserved 8,500,000 shares of Class A common stock for issuance pursuant to awards under the 2016 Plan. The 2016 Plan provides for the grant of options, SARs, RSAs, RSUs, deferred stock units, unrestricted stock, dividend equivalent rights, other equity-based awards and cash bonus awards. Awards may be granted under the 2016 Plan to individuals who are employees, officers, or non-employee directors of SecureWorks or any of its affiliates, consultants and advisors who perform services for SecureWorks or any of its affiliates, and any other individual whose participation in the 2016 Plan is determined to be in the best interests of SecureWorks by the compensation committee of the board of directors.

The stock option and restricted stock units activity under the 2016 Plan was not material during the nine months ended October 28, 2016.

VMware

The following VMware stock incentive plans were assumed on September 7, 2016 in connection with the EMC merger transaction:

VMware Equity Plans — In June 2007, VMware adopted its 2007 Equity and Incentive Plan (the “2007 Plan”). As of October 28, 2016, the number of authorized shares under the 2007 Plan was 122 million. The number of shares underlying outstanding equity awards that VMware assumes in the course of business acquisitions are also added to the 2007 Plan reserve on an as-converted basis. VMware has assumed 4 million shares, which accordingly have been added to the authorized shares under the 2007 Plan reserve.

Awards under the 2007 Plan may be in the form of stock-based awards such as RSUs or stock options. Generally, restricted stock grants made under the 2007 Plan have a three-year to four-year period over which they vest and vest 25% the first year and semi-annually thereafter. VMware’s Compensation and Corporate Governance Committee determines the vesting schedule for all equity awards. VMware’s restricted stock also include PSU awards, which have been granted to certain VMware executives and employees. The PSU awards include performance conditions and, in certain cases, a time-based vesting component. Upon vesting, each PSU award will convert into VMware’s Class A common stock at various ratios ranging from 0.5 to 2.0 shares per PSU, depending upon the degree of achievement of the performance target designated by each individual award. If minimum performance thresholds are not achieved, then no shares will be issued.

The exercise price for a stock option awarded under the 2007 Plan shall not be less than 100% of the fair market value of VMware Class A common stock on the date of grant. Most options granted under the 2007 Plan vest 25% after the first year and monthly thereafter over the following three years and expire between six and seven years from the date of grant. VMware utilizes both authorized and unissued shares to satisfy all shares issued under the 2007 Plan. As of October 28, 2016, there were an aggregate of 15 million shares of common stock available for issuance pursuant to future grants under the 2007 Plan.

VMware Stock Options — The following table summarizes stock option activity for VMware employees in VMware stock options:



	Number of Options	Weighted-Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
	(in millions)	(per share)		(in years)	(in millions)
Options outstanding, September 7, 2016	2	$	65.01
Granted	—	—
Exercised	—	—
Forfeited	—	—
Canceled/Expired	—	—
Options outstanding, October 28, 2016 (a)	2	$	65.80	4.6	$	44
Options vested and expected to vest (net of estimated forfeitures), October 28, 2016	2	$	65.44	4.6	$	44
Options exercisable, October 28, 2016	1	$	64.95	4.5	$	29

_________________

(a) Stock option activity during the period was immaterial. The ending weighted-average exercise price was calculated based on underlying options outstanding as of October 28, 2016.

The above table includes stock options granted in conjunction with unvested stock options assumed in business combinations. As a result, the weighted-average exercise price per share may vary from the VMware stock price at time of grant. Aggregate intrinsic values represent the total pretax intrinsic values based on VMware’s closing stock price of $77.65 as of October 28, 2016 as reported on the NYSE, which would have been received by the option holders had all in-the-money options been exercised as of that date. The total fair value of VMware stock options that vested during the period from September 7, 2016 through October 28, 2016 was $4 million. The intrinsic value of the options exercised during the period from September 7, 2016 through October 28, 2016 was $3 million. During the period from September 7, 2016 through October 28, 2016, $1 million in cash was received from the stock option exercises.

The tax benefit related to stock option expense was $1 million from the period from September 7, 2016 through October 28, 2016. As of October 28, 2016, there was $21 million of total unrecognized stock-based compensation expense, net of estimated forfeitures, related to unvested stock options expected to be recognized over a weighted-average period of 0.8 years.

Fair Value of VMware Options — The fair value of each option to acquire VMware Class A common stock granted is estimated on the date of grant using the Black-Scholes option-pricing model. The weighted-average grant date fair value of VMware stock options can fluctuate from period to period primarily due to higher valued options assumed through business combinations with exercise prices lower than the fair market value of VMware’s stock on the date of grant.

For all equity awards granted, volatility is based on an analysis of historical stock prices and implied volatilities of VMware’s Class A common stock. The expected term is based on historical exercise patterns and post-vesting termination behavior, the term of the purchase period for grants made under VMware's employee stock purchase plan, or the weighted-average remaining term for options assumed in acquisitions. VMware’s expected dividend yield input was zero as it has not historically paid, nor expects in the future to pay, cash dividends on its common stock. The risk-free interest rate is based on a U.S. Treasury instrument whose term is consistent with the expected term of the stock options.

There were no options granted during the period from September 7, 2016 through October 28, 2016.

VMware Restricted Stock — The following table summarizes VMware's restricted stock activity since September 7, 2016:



	Number of Shares	Weighted- Average Grant Date Fair Value
	(in millions)	(per share)
Non-vested restricted stock unit balance, September 7, 2016	22	$	67.01
Granted	—	—
Vested	—	—
Forfeited	—	—
Non-vested restricted stock unit balance, October 28, 2016	22	$	66.92

_________________

(a) Stock option activity during the period was immaterial. The ending weighted-average exercise price was calculated based on underlying unvested RSU balance as of October 28, 2016.

As of October 28, 2016, restricted stock representing 22 million shares of VMware’s Class A common stock was outstanding, with an aggregate intrinsic value of $1,690 million based on VMware’s closing price as of October 28, 2016 as reported on the NYSE. The total fair value of VMware restricted stock awards that vested during the period from September 7, 2016 through October 28, 2016 was $20 million. As of October 28, 2016, there was $998 million of unrecognized stock-based compensation expense, net of estimated forfeitures, related to these awards expected to be recognized over a weighted-average period of approximately 1.5 years.

Stock-based Compensation Expense — Stock-based compensation expense for the Company was allocated as follows for the respective periods:



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
				(in millions)
Stock-based compensation expense (a) (b):
Cost of net revenue	$	13		$	3		$	17		$	7
Operating expenses	137			16			166			46
Stock-based compensation expense before taxes	150			19			183			53
Income tax benefit	(47		)	(7		)	(59		)	(19		)
Stock-based compensation expense, net of income taxes	$	103		$	12		$	124		$	34

____________________


(a)	As a result of the EMC merger transaction, stock-based compensation expense for the three and nine months ended October 28, 2016 includes $108 million related to VMware plans for the period from September 7, 2016 through October 28, 2016.


(b)	Stock-based compensation expense for the three and nine months ended October 28, 2016 does not include $807 million of post-merger stock compensation expense and related taxes resulting from the EMC merger transaction. See Note 3 of the Notes to the Unaudited Condensed Consolidated Financial Statements for more information on the EMC merger transaction.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

REDEEMABLE SHARES

9 Months Ended

Oct. 28, 2016

Temporary Equity Disclosure [Abstract]

REDEEMABLE SHARES

Awards under the Restated Plan and the 2013 Plan described in Note 18 of the Notes to the Unaudited Condensed Consolidated Financial Statements include certain rights that allow the holder to exercise a put feature for the underlying Class C Common Stock after a six-month holding period following the issuance of such common stock, requiring the Company to purchase the stock at its fair market value. Accordingly, these awards are subject to reclassification from equity to temporary equity, and the Company determines the amounts to be classified as temporary equity as follows:


•	For stock options subject to service requirements, the intrinsic value of the option is multiplied by the portion of the option for which services have been rendered. Upon exercise of the option, the amount in temporary equity represents the fair value of the Class C Common Stock.


•	For SARs, RSUs, and RSAs, any of which stock award types are subject to service requirements, the fair value of the share is multiplied by the portion of the share for which services have been rendered.


•	For share-based arrangements that are subject to the occurrence of a contingent event, those amounts are not reclassified to temporary equity until the contingency has been satisfied.

The amount of redeemable shares classified as temporary equity as of October 28, 2016 and January 29, 2016 was $187 million and $106 million, respectively. As of October 28, 2016, the redeemable shares consisted of 1.0 million issued and outstanding common shares, 8.0 million RSUs, 2.7 million RSAs, and 36.0 million outstanding stock options. As of January 29, 2016, the redeemable shares consisted of 0.9 million issued and outstanding common shares, 0.1 million unvested restricted stock units, and 18.6 million outstanding stock options.

SEGMENT INFORMATION

9 Months Ended

Oct. 28, 2016

Segment Reporting [Abstract]

SEGMENT INFORMATION

With the closing of the EMC merger transaction on September 7, 2016 and the classification of Dell Services and DSG as discontinued operations during the nine months ended October 28, 2016, the Company now has three reportable segments that are based on the following business units: Client Solutions Group ("CSG"); Infrastructure Solutions Group ("ISG"); and VMware. The ISG segment represents the Company's previous Enterprise Solutions Group ("ESG") segment and EMC’s Information Storage segment. There was no change in the way Dell's legacy business results are allocated between the CSG and ESG (now referred to as ISG) segments as a result of the EMC merger transaction.

CSG includes sales to commercial and consumer customers of desktops, thin client products, notebooks, as well as services and third-party software and peripherals closely tied to the sale of CSG hardware. ISG includes servers, networking, and storage, as well as services and third-party software and peripherals that are closely tied to the sale of ISG hardware. VMware includes a broad portfolio of virtualization technologies across three main product groups: software-defined data center; hybrid cloud computing; and end-user computing.

The reportable segments disclosed herein are based on information reviewed by the Company's management to evaluate the business segment results. The Company's measure of segment operating income for management reporting purposes excludes the impact of other businesses, purchase accounting, amortization of intangible assets, unallocated corporate transactions, severance and facility action costs, and transaction-related expenses. The Company does not allocate assets to the above reportable segments for internal reporting purposes.

The following table presents a reconciliation of net revenue by the Company’s reportable segments to the Company’s consolidated net revenue as well as a reconciliation of consolidated segment operating income (loss) to the Company’s consolidated operating income (loss):



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions)
Consolidated net revenue:
Client Solutions Group	$	9,187		$	8,936		$	26,978		$	27,040
Infrastructure Solutions Group	5,989			3,711			13,381			11,182
VMware	1,289			—			1,289			—
Reportable segment net revenue	16,465			12,647			41,648			38,222
Other businesses (a)	312			104			530			279
Unallocated transactions (b)	—			30			63			101
Impact of purchase accounting (c)	(530		)	(107		)	(673		)	(370		)
Total net revenue	$	16,247		$	12,674		$	41,568		$	38,232

Consolidated operating income (loss):
Client Solutions Group	$	634		$	384		$	1,503		$	926
Infrastructure Solutions Group	897			257			1,389			776
VMware	548			—			548			—
Reportable segment operating income	2,079			641			3,440			1,702
Other businesses (a)	(13		)	(15		)	(48		)	(50		)
Unallocated transactions (b)	(91		)	(19		)	(122		)	(82		)
Impact of purchase accounting (c)	(850		)	(149		)	(1,054		)	(475		)
Amortization of intangibles	(1,164		)	(492		)	(2,146		)	(1,478		)
Transaction-related expenses (d)	(1,200		)	(27		)	(1,329		)	(67		)
Other corporate expenses(e)	(273		)	(17		)	(325		)	(38		)
Total operating loss	$	(1,512	)	$	(78	)	$	(1,584	)	$	(488	)

_________________


(a)	Other businesses consist of RSA Information Security, SecureWorks, Pivotal, and Boomi offerings, and do not constitute a reportable segment.


(b)	Unallocated transactions includes long-term incentives, certain short-term incentive compensation expenses, and other corporate items that are not allocated to Dell Technologies' reportable segments.


(c)	Impact of purchase accounting includes non-cash purchase accounting adjustments that are primarily related to the EMC merger transaction, as well as the going-private transaction.


(d)	Transaction-related expenses includes acquisition and integration-related costs.


(e)	Other corporate expenses includes severance and facility action costs as well as stock-based compensation expense.

The following table presents net revenue by business unit categories:



	Three Months Ended				Nine Months Ended
	October 28, 2016		October 30, 2015		October 28, 2016		October 30, 2015
	(in millions)
Net revenue:
Client Solutions Group (a):
Commercial	$	6,400	$	6,437	$	19,343	$	19,778
Consumer	2,787		2,499		7,635		7,262
Total CSG net revenue	9,187		8,936		26,978		27,040

Infrastructure Solutions Group:
Servers and networking	2,910		3,163		9,222		9,527
Storage	3,079		548		4,159		1,655
Total ISG net revenue	5,989		3,711		13,381		11,182

VMware
Total VMware net revenue	1,289		—		1,289		—

Total segment net revenue	$	16,465	$	12,647	$	41,648	$	38,222

_________________


(a)	During the nine months ended October 28, 2016, the Company redefined the categories within the Client Solutions Group business unit. None of these changes impacted the Company's consolidated or total business unit results.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

SUPPLEMENTAL CONSOLIDATED FINANCIAL INFORMATION

9 Months Ended

Oct. 28, 2016

Balance Sheet Related Disclosures [Abstract]

SUPPLEMENTAL CONSOLIDATED FINANCIAL INFORMATION

Supplemental Consolidated Statements of Financial Position Information

The following table provides information on amounts included in inventories, net and other non-current liabilities as of October 28, 2016 and January 29, 2016:



	October 28, 2016		January 29, 2016
	(in millions)
Inventories, net:
Production materials	$	973	$	657
Work-in-process	789		189
Finished goods	1,742		773
Total inventories, net	$	3,504	$	1,619

Other non-current liabilities:
Warranty liability	213		193
Unrecognized tax benefits, net	3,008		2,271
Deferred tax liabilities	5,305		939
Other	540		98
Total other non-current liabilities	$	9,066	$	3,501

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Oct. 28, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Dell Software Group Divestiture — On October 31, 2016, the parties closed the DSG divestiture transaction. Dell received total cash consideration for the sale of approximately $2.4 billion. The Company expects to realize an estimated pre-tax gain on sale of $1.2 billion. Dell Services Divestiture — On November 2, 2016, the parties closed the Dell Services divestiture transaction. Dell received total cash consideration for the sale of approximately $3.0 billion. The Company expects to realize an estimated pre-tax gain on sale of $1.5 billion. Repayment and Termination of Asset Sale Bridge Facility — On November 8, 2016, the Company applied cash proceeds from the sale of substantially all of the Company’s Dell Services business unit and the sale of substantially all of the Company’s Dell Software Group business unit to repay the outstanding $2.2 billion principal amount of the Asset Sale Bridge Facility without premium or penalty and accrued and unpaid interest thereon, and terminated the Asset Sale Bridge Facility and the Asset Sale Bridge Credit Agreement and related documents. Repayment of Term Loan A-1 Facility — On November 8, 2016, the Company applied cash proceeds from the sale of substantially all of the Company’s Dell Services business unit and the sale of substantially all of the Company’s Dell Software Group business unit and other cash to repay approximately $2.1 billion principal amount of the Term Loan A-1 Facility without premium or penalty and accrued and unpaid interest thereon. IRS Audit Settlement — On November 9, 2016, the Company effectively settled the IRS audit for fiscal years 2004 through 2006. The settlement amount payable to the IRS in early 2017 is approximately $545 million and the Company expects to record an income tax benefit of approximately $300 million in the fourth quarter of Fiscal 2017. However, the Company is currently evaluating the impact of the settlement on its uncertain tax positions; therefore, the actual amount of any tax impact to be recorded in future quarters is still uncertain. Repayment of Revolving Credit Facility — On November 17, 2016, the Company repaid approximately $1 billion principal amount of the Revolving Credit Facility and accrued and unpaid interest thereon. Other than the items noted above, there were no known events occurring after the balance sheet date and up until the date of the issuance of this report that would materially affect the information presented herein.

INTERIM UPDATE TO SUMMARY SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Oct. 28, 2016
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation — The accompanying Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP"). In the opinion of management, the accompanying Condensed Consolidated Financial Statements reflect all adjustments of a normal recurring nature considered necessary to fairly state the financial position of Dell Technologies Inc. (individually and together with its consolidated subsidiaries, "the Company" or "Dell Technologies") as of October 28, 2016 and January 29, 2016, the results of its operations and corresponding comprehensive income (loss) for the three and nine months ended October 28, 2016 and October 30, 2015, and its cash flows for the nine months ended October 28, 2016 and October 30, 2015. The accompanying Unaudited Condensed Consolidated Financial Statements should be read in conjunction with the Audited Consolidated Financial Statements and accompanying Notes for the fiscal year ended January 29, 2016 ("Fiscal 2016") included in the proxy statement/prospectus dated June 6, 2016 forming part of the Company’s registration statement on Form S-4 (Registration No. 333 208524). As a result of the EMC merger transaction completed on September 7, 2016, the Company's results for the fiscal periods reflected in the accompanying Unaudited Condensed Consolidated Financial Statements are not directly comparable. The results of the businesses acquired in the EMC merger transaction (the "acquired businesses") are included in the consolidated results of Dell Technologies for the three and nine months ended October 28, 2016, and represent the results of the acquired businesses from September 7, 2016, the date of the EMC merger transaction, through October 28, 2016, the end of the third fiscal quarter of Dell Technologies. The results of the acquired businesses will be reported on the basis of Dell Technologies' fiscal year end to align with the fiscal periods for which Dell Technologies reports its results. The standalone results of VMware, Inc. ("VMware") will continue to be publicly reported on a calendar year end basis through the end of December 31, 2016, after which VMware will effect a change in its year end, and will be publicly reported on the basis of Dell Technologies' fiscal year end beginning February 4, 2017, to align with the fiscal periods for which Dell Technologies reports its results. The Dell Technologies balance sheet reflects the full consolidation of EMC's assets and liabilities as a result of the close of the EMC merger transaction on September 7, 2016. The Company’s purchase accounting remains preliminary as contemplated by GAAP and, as a result, there may be upon further review future changes to the value and allocation of the acquired assets, liabilities assumed, associated amortization expense, and goodwill. These changes may be material. The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the Company's Condensed Consolidated Financial Statements and the accompanying Notes. Actual results could differ materially from those estimates. The results of operations, comprehensive income (loss), and cash flows for the three and nine months ended October 28, 2016 and October 30, 2015 are not necessarily indicative of the results to be expected for the full fiscal year or for any other fiscal period.
Fiscal Year	The Company's fiscal year is the 52- or 53-week period ending on the Friday nearest January 31. The fiscal year ending February 3, 2017 ("Fiscal 2017") will be a 53-week period.
Principles of Consolidation	Principles of Consolidation — These consolidated financial statements include the accounts of Dell Technologies and its wholly-owned subsidiaries, as well as the accounts of SecureWorks, VMware, and Pivotal Software Inc. ("Pivotal"), companies which are majority-owned by Dell Technologies. All intercompany transactions have been eliminated.
Investment	Investments — All debt security investments with remaining maturities in excess of one year and substantially all equity and other securities are recorded as long-term investments in the Condensed Consolidated Statements of Financial Position. In comparison, debt security instruments with a remaining maturity shorter than one year are classified as short-term investments in the Condensed Consolidated Statements of Financial Position. Unrealized gains and temporary loss positions on investments classified as available-for-sale are included within accumulated other comprehensive income (loss), net of any related tax effect. Upon realization, those amounts are reclassified from accumulated other comprehensive income (loss) to interest and other, net. Realized gains and losses and other-than-temporary impairments are reflected in the consolidated income statement in interest and other, net. Investments accounted for under the cost method are measured at fair value initially. Subsequently, when there is an indicator of impairment, the impairment is recognized.
Revenue Recognition	Revenue Recognition — Net revenue primarily includes sales of hardware, services, software licenses, and peripherals. The Company recognizes revenue for these products and services when it is realized or realizable and earned. Revenue is recognized when persuasive evidence of an arrangement exists; delivery has occurred or services have been rendered; the Company's fee to its customer is fixed or determinable; and collection of the resulting receivable is reasonably assured. This policy is applicable to all sales, including sales to resellers and end-users. Revenue from third-party software sales and extended warranties for third-party products, for which the Company does not meet the criteria for gross revenue recognition, is recognized on a net basis. All other revenue is recognized on a gross basis. Services revenue and cost of services revenue captions in the Consolidated Statements of Income (Loss) include the Company's services, third-party software revenue, and support services related to the Company-owned software offerings. The following summarizes the major terms of contractual relationships with customers and the manner in which the Company accounts for sales transactions. Products Product revenue consists of computer hardware, enterprise hardware, and software licenses sales that are delivered, sold as a subscription or sold on a consumption basis. Computer hardware and enterprise hardware include notebooks and desktop PCs, servers, storage hardware, and other hardware-related devices. Software license sales include optional, stand-alone software applications. Software applications provide customers with resource management, backup and archiving, information security, information management and intelligence, data analytics and server virtualization capabilities. Revenue from the sale of hardware products and systems is recognized when title and risk of loss pass to the customer. Delivery is considered complete when products have been shipped to the Company's customer, title and risk of loss have transferred to the customer, and customer acceptance has been satisfied. Customer acceptance is satisfied if acceptance is obtained from the customer, if all acceptance provisions lapse, or if the Company has evidence that all acceptance provisions have been satisfied. Depending on the nature of the arrangement, software license sales is generally recognized upon shipment or electronic delivery. For certain arrangements, revenue is recognized based on usage or ratably over the term of the arrangement. License revenue from royalty arrangements is recognized upon either receipt of royalty reports or payments from third parties. The Company records reductions to revenue for estimated customer sales returns, rebates, and certain other customer incentive programs. These reductions to revenue are made based upon reasonable and reliable estimates that are determined by historical experience, contractual terms, and current conditions. The primary factors affecting the Company's accrual for estimated customer returns include estimated return rates as well as the number of units shipped that have a right of return that has not expired as of the balance sheet date. If returns cannot be reliably estimated, revenue is not recognized until a reliable estimate can be made or the return right lapses. The Company sells its products directly to customers as well as through other distribution channels, such as retailers, distributors, and resellers. The Company recognizes revenue on these sales when the reseller has economic substance apart from the Company; any credit risk has been identified and quantified; title and risk of loss have passed to the sales channel; the fee paid to the Company is not contingent upon resale or payment by the end user; and the Company has no further obligations related to bringing about resale or delivery. Sales through the Company's distribution channels are primarily made under agreements allowing for limited rights of return, price protection, rebates, and marketing development funds. The Company has generally limited return rights through contractual caps or has an established selling history for these arrangements. Therefore, there is sufficient data to establish reasonable and reliable estimates of returns for the majority of these sales. To the extent price protection or return rights are not limited and a reliable estimate cannot be made, all of the revenue and related costs are deferred until the product has been sold to the end-user or the rights expire. The Company records estimated reductions to revenue or an expense for distribution channel programs at the later of the offer or the time revenue is recognized. The Company defers the cost of shipped products awaiting revenue recognition until revenue is recognized. Services Services revenue consists of hardware and software maintenance, installation services, professional services, training revenue, third-party software revenue, and software sold as a service. The Company recognizes revenue from fixed-price support or maintenance contracts sold for both hardware and software ratably over the contract period and recognizes the costs associated with these contracts as incurred. For sales of extended warranties with a separate contract price, the Company defers revenue equal to the separately stated price. Revenue associated with undelivered elements is deferred and recorded when delivery occurs or services are provided. Revenue from extended warranty and service contracts, for which the Company is obligated to perform, is recorded as deferred revenue and subsequently recognized over the term of the contract on a straight-line basis or when the service is completed and the costs associated with these contracts are recognized as incurred. Multiple Deliverables When an arrangement has more than one element, such as hardware, software, and services contained in a single arrangement, the Company first allocates revenue based upon the relative selling price into two categories: (1) non-software components, such as hardware and any hardware-related items, such as required system software that functions with the hardware to deliver the essential functionality of the hardware and related post-contract customer support, software as a service subscriptions and other services; and (2) software components, such as optional software applications and related items, such as post-contract customer support and other services. The Company then allocates revenue within the non-software category to each element based upon its relative selling price using a hierarchy of vendor-specific objective evidence (“VSOE”), third-party evidence of selling price (“TPE”), or estimated selling prices (“ESP”), if VSOE or TPE does not exist. The Company allocates revenue within the software category to the undelivered elements based upon their fair value using VSOE, with the residual revenue allocated to the delivered elements. If the Company cannot objectively determine the VSOE of the fair value of any undelivered software element, it defers revenue for all software components until all elements are delivered and services have been performed, until fair value can objectively be determined for any remaining undelivered elements, or until software maintenance is the only undelivered element, in which case revenue is recognized over the maintenance term for all software elements. The Company allocates the amount of revenue recognized for delivered elements to the amount that is not subject to forfeiture or refund or contingent on the future delivery of products or services. Customers under software maintenance agreements are entitled to receive updates and upgrades on a when-and-if-available basis, and various types of technical support based on the level of support purchased. In the event specific features, functionality, entitlements, or the release version of an upgrade or new product have been announced but not delivered, and customers will receive that upgrade or new product as part of a current software maintenance contract, a specified upgrade is deemed created and product revenues are deferred on purchases made after the announcement date until delivery of the upgrade or new product. The amount and elements to be deferred are dependent on whether the Company has established VSOE of fair value for the upgrade or new product. Other The Company records revenue from the sale of equipment under sales-type leases as product revenue in an amount equal to the present value of minimum lease payments at the inception of the lease. Sales-type leases also produce financing income, which is included in net revenue in the Condensed Consolidated Statements of Income (Loss) and is recognized at consistent rates of return over the lease term. Revenue from operating leases is recognized over the lease period. The Company also offers qualified customers revolving credit lines for the purchase of products and services offered by the Company. Financing income attributable to these revolving loans is recognized in net revenue on an accrual basis. The Company accrues for the estimated costs of systems’ warranty at the time of sale. Systems’ warranty costs are estimated based upon historical experience and specific identification of systems’ requirements. The Company reports revenue net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions.
Revenue Recognition, Deferred Revenue	Deferred Revenue — Deferred revenue represents amounts received in advance for extended warranty services, deferred hardware, software maintenance, prepaid professional services, and unearned license fees, which are recognized ratably over the contract term as either product or services revenue depending on the nature of the item. The Company also has deferred revenue related to internally-developed software offerings, and deferred profit on third-party software offerings, which are generally recognized ratably over the contract term as either product or services revenue depending on the nature of the item.
Research and Development and Capitalized Software Development Costs	Research and Development — Research and development (“R&D”) costs are expensed as incurred. R&D costs include salaries and benefits and other personnel-related costs associated with product development. Also included in R&D expenses are infrastructure costs, which consist of equipment and material costs, facilities-related costs, depreciation expense, and intangible asset amortization. Capitalized Software Development Costs — In accordance with the applicable accounting standards, software development costs related to the development of new product offerings are capitalized subsequent to the establishment of technological feasibility, which is demonstrated by the completion of a detailed program design or working model, if no program design is completed. GAAP requires that annual amortization expense of the capitalized software development costs be the greater of the amounts computed using the ratio of gross revenue to a product's total current and anticipated revenues, or the straight-line method over the product's remaining estimated economic life. Capitalized costs are amortized over periods ranging from eighteen months to two years which represents the product's estimated economic life.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Revenue from Contracts with Customers — In May 2014, the Financial Accounting Standards Board ("FASB") issued amended guidance on the recognition of revenue from contracts with customers. The objective of the new standard is to establish a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and will supersede most of the existing revenue recognition guidance, including industry-specific guidance. The new standard requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB approved a one-year deferral of the effective date of this standard. Public entities are required to adopt the new standard for fiscal years, and interim periods within those years, beginning after December 15, 2017. The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company is currently evaluating the method of adoption and the impact that the new standard will have on the Consolidated Financial Statements. Presentation of Debt Issuance Costs — In April 2015, the FASB issued amended guidance which changes the classification of debt issuance costs in the Consolidated Statements of Financial Position. The new guidance requires debt issuance costs to be presented as a direct deduction from the carrying amount of the related debt liability consistent with the presentation of debt discounts, rather than as an asset. The guidance related to recognition and measurement of debt issuance costs remains unchanged. The Company implemented the new presentation in the nine months ended October 28, 2016 on a retrospective basis, and except for the reclassification of debt issuance costs of $128 million as of January 29, 2016 in the accompanying Condensed Consolidated Statements of Financial Position, there was no other impact on the Consolidated Financial Statements. Recognition and Measurement of Financial Assets and Financial Liabilities — In January 2016, the FASB issued amended guidance on Recognition and Measurement of Financial Assets and Financial Liabilities. The standard addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Public entities must adopt the new guidance for fiscal years, and interim periods within those years, beginning after December 15, 2017. The Company is currently evaluating the impact that the standard will have on the Consolidated Financial Statements. Leases — In February 2016, the FASB issued amended guidance on the accounting for leasing transactions. The primary objective of this update is to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Public entities must adopt the new guidance for reporting periods beginning after December 15, 2018, with early adoption permitted. Companies are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. The Company is currently evaluating the impact that the standard will have on the Consolidated Financial Statements. Improvements to Employee Share-Based Payment Accounting — In March 2016, the FASB issued amended guidance on the accounting for employee share-based payments. The topics that were amended in the update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. Public entities must adopt the new guidance for fiscal years, and interim periods within those years, beginning after December 2016. The Company is currently evaluating the impact that the standard will have on the Consolidated Financial Statements. Measurement of Credit Losses on Financial Instruments — In June 2016, the FASB issued amended guidance which replaces the current incurred loss impairment methodology with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. Public entities must adopt the new guidance for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. All entities may adopt the amendments in the new standard as of fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. However, earlier adoption is not permitted. The Company is currently evaluating the impact that the standard will have on the Consolidated Financial Statements. Classification of Certain Cash Receipts and Cash Payments — In August 2016, the FASB issued amended guidance on the presentation and classification of eight specific cash flow issues with the objective of reducing existing diversity in practice. Public entities must adopt the new guidance for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, with early adoption permitted. Companies should reflect any adjustments on a retrospective basis, if practicable, otherwise adoption is required to be applied as of the earliest date practicable. The Company is currently evaluating the timing of adoption as well as the impact that the standard will have on the Consolidated Financial Statements. Intra-Entity Transfers of Assets Other Than Inventory — In October 2016, the FASB issued amended guidance on the accounting for income taxes. The new guidance requires companies to recognize the income tax effects of intra-entity asset transfers, other than transfers of inventory, when the transfer occurs instead of when the asset is sold to a third party, as current GAAP requires. Public entities must adopt the new guidance for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, with early adoption permitted at the beginning of an annual period. The new guidance is required to be applied retrospectively with the cumulative effect recognized as of the beginning of the period of adoption. The Company is currently evaluating the timing of adoption as well as the impact that the standard will have on the Consolidated Financial Statements.
Derivative instruments	Derivative Instruments As part of its risk management strategy, the Company uses derivative instruments, primarily foreign currency forward and option contracts and interest rate swaps, to hedge certain foreign currency and interest rate exposures. The Company's objective is to offset gains and losses resulting from these exposures with gains and losses on the derivative contracts used to hedge the exposures, thereby reducing volatility of earnings and protecting the fair values of assets and liabilities. For derivatives designated as cash flow hedges, the Company assesses hedge effectiveness both at the onset of the hedge and at regular intervals throughout the life of the derivative and recognizes any ineffective portion of the hedge in earnings as a component of interest and other, net.
Standard Product Warranty	The Company records a liability for its standard limited warranties at the time of sale for the estimated costs that may be incurred.
Commitments and Contingencies	The Company accrues a liability when it believes that it is both probable that a liability has been incurred and that it can reasonably estimate the amount of the loss.

BUSINESS COMBINATIONS (Tables)

9 Months Ended

Oct. 28, 2016

Business Combinations [Abstract]

Schedule of Business Acquisitions, by Acquisition

The following table summarizes the consideration transferred to effect the EMC merger transaction:



	Purchase Price
	(in millions)
Consideration transferred:
Cash	$	47,694
Expense and other (a)	968
Class V Common Stock (b)	10,041
Total consideration transferred	58,703
Non-controlling interests (c)	6,097
Less: Post-merger stock compensation expense (d)	(800		)
Total purchase price to allocate	$	64,000

____________________

(b)

(c)


(d)	Pursuant to the guidelines of ASC 805, a portion of the consideration related to accelerated EMC equity awards was recorded as post-merger day one stock compensation expense. This expense is attributable to post-merger services not rendered due to the acceleration.



	Three Months Ended				Nine Months Ended
	October 28, 2016		October 30, 2015		October 28, 2016		October 30, 2015
	(in millions)
Acquisition-related costs:
Selling, general, and administrative expenses (a)	$	211	$	11	$	252	$	11
Interest and other, net (b)	98		—		98		—
Total	$	309	$	11	$	350	$	11

____________________

(a) Acquisition-related costs recognized in selling, general, and administrative expenses primarily consist of advisory fees.

(b) Acquisition-related costs recognized in interest and other, net consist of expensed debt issuance costs.

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the estimated fair values of the assets acquired and the liabilities assumed by major class as of the transaction date. Due to the timing of this acquisition, these amounts are preliminary estimates and subject to change. Any changes resulting from the facts and circumstances that existed as of the transaction date may result in retrospective adjustments to the preliminary amounts recognized at the transaction date. The Company expects to finalize these amounts as soon as practicable, but not later than one year from the transaction date.



	Preliminary Allocation
	(in millions)
Preliminary purchase price allocation (a):
Current assets:
Cash and cash equivalents	$	10,080
Short-term investments	1,765
Accounts receivable (b)	2,810
Short-term financing receivables	64
Inventories, net	1,993
Other current assets	903
Total current assets	17,615
Property, plant, and equipment	4,490
Long-term investments	4,317
Long-term financing receivables, net	65
Goodwill (c)	31,275
Purchased intangibles (d)	31,218
Other non-current assets	522
Total assets	$	89,502
Current liabilities:
Short-term debt (e)	$	905
Accounts payable	728
Accrued and other	3,259
Short-term deferred revenue	4,954
Total current liabilities	9,846
Long-term debt (e)	5,474
Long-term deferred revenue	3,469
Deferred tax liabilities	6,389
Other non-current liabilities	324
Total liabilities	$	25,502
Total net assets	$	64,000

____________________


(a)	Includes amounts allocated to ECD, which were classified as held for sale as of October 28, 2016. See Note 4 of the Notes to the Unaudited Condensed Consolidated Financial Statements for more information on discontinued operations.


(b)	Accounts receivable is comprised primarily of customer trade receivables. As such, the fair value of accounts receivable approximates the net carrying value of $2,810 million. The gross amount due is $2,919 million, of which $109 million is not expected to be collected.

(c)

(d)

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination

The preliminary fair values of EMC’s identifiable intangible assets and their weighted-average useful lives have been estimated as follows:



	Estimated Fair Value		Weighted Average Useful Life
	(in millions)		(in years)
Developed technology	$	13,460	6
Customer relationships	13,440		11
Trade names (Indefinite lived)	2,320		Indefinite
Trade names (Definite lived)	980		8
In-process research and development	890		Indefinite
Leasehold assets (liabilities)	128		25
Total identifiable intangible assets	$	31,218

Business Acquisition, Pro Forma Information



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions; except per share amounts)
Total net revenue	$	17,826		$	18,068		$	53,860		$	53,709
Net loss attributable to Dell Technologies Inc.	$	(931	)	$	(721	)	$	(2,140	)	$	(4,205	)

Earnings (loss) per share attributable to Dell Technologies Inc. - basic (a):
Continuing operations - Class V Common Stock	$	0.75		$	0.60		$	1.75		$	1.45
Continuing operations - DHI Group	$	(1.94	)	$	(1.51	)	$	(4.47	)	$	(8.01	)

Earnings (loss) per share attributable to Dell Technologies Inc. - diluted (a):
Continuing operations - Class V Common Stock	$	0.75		$	0.60		$	1.74		$	1.44
Continuing operations - DHI Group	$	(1.94	)	$	(1.51	)	$	(4.47	)	$	(8.01	)

____________________

DISCONTINUED OPERATIONS (Tables)

9 Months Ended

Oct. 28, 2016

Discontinued Operations and Disposal Groups [Abstract]

Discontinued operations



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions)
Net revenue	$	658		$	675		$	1,968		$	2,011
Cost of net revenue	523			521			1,555			1,611
Operating expenses	116			88			322			289
Income from discontinued operations before income taxes	19			66			91			111
Income tax provision (benefit) (a)	(37		)	(11		)	(955		)	35
Income from discontinued operations, net of income taxes	$	56		$	77		$	1,046		$	76

____________________

(a)

The significant cash flow items from Dell Services for the nine months ended October 28, 2016 and October 30, 2015 were as follows:



	Nine Months Ended
	October 28, 2016			October 30, 2015
	(in millions)
Depreciation and amortization (a)	$	32		$	161
Capital expenditures	$	(82	)	$	(65	)

____________________


(a)	Amounts represent depreciation and amortization recognized up until March 27, 2016, the date on which Dell Services met the criteria for discontinued operations reporting. Depreciation and amortization ceased upon determination that the held for sale criteria were met.

The following table presents the major classes of assets and liabilities as of October 28, 2016 and January 29, 2016 related to DSG which were classified as held for sale:



	October 28, 2016		January 29, 2016
	(in millions)
ASSETS
Current assets:
Cash and cash equivalents	$	82	$	254
Accounts receivable, net	200		244
Inventories, net	19		24
Other current assets	3		11
Total current assets	304		533
Property, plant, and equipment, net	116		106
Goodwill	1,391		1,391
Intangible assets, net	557		613
Other non-current assets	9		8
Total assets	$	2,377	$	2,651

LIABILITIES
Current liabilities:
Accounts payable	14		15
Accrued and other	140		160
Short-term deferred revenue	621		625
Total current liabilities	775		800
Long-term deferred revenue	338		333
Other non-current liabilities	80		82
Total liabilities	$	1,193	$	1,215

The following table presents the major classes of assets and liabilities as of October 28, 2016 and January 29, 2016 related to Dell Services which were classified as held for sale:



	October 28, 2016		January 29, 2016
	(in millions)
ASSETS
Current assets:
Accounts receivable, net	$	456	$	404
Other current assets	67		73
Total current assets	523		477
Property, plant, and equipment, net	566		515
Goodwill	252		252
Intangible assets, net	376		388
Other non-current assets	53		50
Total assets	$	1,770	$	1,682

LIABILITIES
Current liabilities:
Accounts payable	$	28	$	38
Accrued and other	159		180
Short-term deferred revenue	83		82
Total current liabilities	270		300
Long-term deferred revenue	42		53
Other non-current liabilities	40		31
Total liabilities	$	352	$	384

The following table presents the major classes of assets and liabilities as of October 28, 2016 related to ECD which were classified as held for sale:



	October 28, 2016
	(in millions)
ASSETS
Current assets:
Other current assets	6
Total current assets	6
Property, plant, and equipment	15
Goodwill	661
Intangible assets	1,070
Total assets	$	1,752

LIABILITIES
Current liabilities:
Accrued and other	8
Short-term deferred revenue	114
Total current liabilities	122
Long-term deferred revenue	10
Total liabilities	$	132

The significant cash flow items from DSG for the nine months ended October 28, 2016 and October 30, 2015 were as follows:



	Nine Months Ended
	October 28, 2016			October 30, 2015
	(in millions)
Depreciation and amortization (a)	$	66		$	125
Capital expenditures	$	(20	)	$	(20	)

____________________


(a)	Amounts represent depreciation and amortization recognized up until June 19, 2016, the date on which DSG met the criteria for discontinued operations reporting. Depreciation and amortization ceased upon determination that the held for sale criteria were met.



	September 7, 2016 through October 28, 2016
	(in millions)
Net revenue	$	74
Cost of net revenue	28
Operating expenses	66
Loss from discontinued operations before income taxes	(20		)
Income tax benefit	(4		)
Loss from discontinued operations, net of income taxes	$	(16	)



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions)
Net revenue	$	326		$	318		$	968		$	961
Cost of net revenue	74			97			249			282
Operating expenses	233			234			721			695
Interest and other, net	(8		)	(2		)	(1		)	(8		)
Income (loss) from discontinued operations before income taxes	11			(15		)	(3		)	(24		)
Income tax provision (benefit) (a)	489			(22		)	152			1
Income (loss) from discontinued operations, net of income taxes	$	(478	)	$	7		$	(155	)	$	(25	)

____________________

(a)

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
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-Section 45
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
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-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760

Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 205
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-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760

+ Details

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Oct. 28, 2016

Fair Value Disclosures [Abstract]

Hierarchy for assets measured on a recurring basis

The following table presents the Company's hierarchy for its assets and liabilities measured at fair value on a recurring basis as of October 28, 2016 and January 29, 2016:



	October 28, 2016 (a)								January 29, 2016
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
	Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs				Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs
	(in millions)
Assets:
Cash equivalents:
Money market funds	$	4,222	$	—	$	—	$	4,222	$	3,832	$	—	$	—	$	3,832
Municipal obligations	—		15		—		15		—		—		—		—
Debt securities:
U.S. government and agencies	479		520		—		999		—		—		—		—
U.S. corporate	—		1,946		—		1,946		—		—		—		—
Foreign	—		2,201		—		2,201		—		—		—		—
Municipal obligations	—		382		—		382		—		—		—		—
Asset-backed securities	—		4		—		4		—		—		—		—
Equity and other securities	158		—		—		158		—		—		—		—
Derivative instruments	—		204		—		204		—		195		—		195
Common stock purchase agreement	—		—		—		—		—		—		10		10
Total assets	$	4,859	$	5,272	$	—	$	10,131	$	3,832	$	195	$	10	$	4,037
Liabilities:
Derivative instruments	$	—	$	18	$	—	$	18	$	—	$	12	$	—	$	12
Debt - Other	—		—		—		—		—		—		28		28
Total liabilities	$	—	$	18	$	—	$	18	$	—	$	12	$	28	$	40

____________________

(a) The Company did not transfer any securities between levels during the nine months ended October 28, 2016.

Hierarchy for liabilities measured on a recurring basis

The following table presents the Company's hierarchy for its assets and liabilities measured at fair value on a recurring basis as of October 28, 2016 and January 29, 2016:



	October 28, 2016 (a)								January 29, 2016
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
	Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs				Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs
	(in millions)
Assets:
Cash equivalents:
Money market funds	$	4,222	$	—	$	—	$	4,222	$	3,832	$	—	$	—	$	3,832
Municipal obligations	—		15		—		15		—		—		—		—
Debt securities:
U.S. government and agencies	479		520		—		999		—		—		—		—
U.S. corporate	—		1,946		—		1,946		—		—		—		—
Foreign	—		2,201		—		2,201		—		—		—		—
Municipal obligations	—		382		—		382		—		—		—		—
Asset-backed securities	—		4		—		4		—		—		—		—
Equity and other securities	158		—		—		158		—		—		—		—
Derivative instruments	—		204		—		204		—		195		—		195
Common stock purchase agreement	—		—		—		—		—		—		10		10
Total assets	$	4,859	$	5,272	$	—	$	10,131	$	3,832	$	195	$	10	$	4,037
Liabilities:
Derivative instruments	$	—	$	18	$	—	$	18	$	—	$	12	$	—	$	12
Debt - Other	—		—		—		—		—		—		28		28
Total liabilities	$	—	$	18	$	—	$	18	$	—	$	12	$	28	$	40

____________________

(a) The Company did not transfer any securities between levels during the nine months ended October 28, 2016.

The following table summarizes the carrying value and estimated fair value of the Company's outstanding debt as described in Note 8 of the Notes to the Unaudited Condensed Consolidated Financial Statements, including the current portion, as of the dates indicated:



	October 28, 2016				January 29, 2016
	Carrying Value		Fair Value		Carrying Value		Fair Value
	(in billions)
Term Loan Facilities	$	—	$	—	$	6.1	$	6.2
Senior Secured Credit Facilities	$	15.6	$	15.9	$	—	$	—
Senior First Lien Notes	$	—	$	—	$	1.4	$	1.5
First Lien Notes	$	19.6	$	21.7	$	—	$	—
Unsecured Notes and Debentures	$	2.3	$	2.5	$	2.7	$	2.7
Senior Notes	$	3.1	$	3.5	$	—	$	—
EMC Notes	$	5.5	$	5.3	$	—	$	—
Bridge Facilities	$	6.1	$	6.2	$	—	$	—

INVESTMENTS (Tables)

9 Months Ended

Oct. 28, 2016

Investments [Abstract]

Schedule of Investments



	October 28, 2016									January 29, 2016
	Carrying Value		Cost		Unrealized Gain		Unrealized (Loss)			Carrying Value		Cost		Unrealized Gain		Unrealized (Loss)
	(in millions)
Investments:
U.S. government and agencies	$	186	$	186	$	—	$	—		$	—	$	—	$	—	$	—
U.S. corporate debt securities	550		550		—		—			—		—		—		—
Foreign debt securities	755		755		—		—			—		—		—		—
Municipal obligations	366		366		—		—			—		—		—		—
Total short-term investments	1,857		1,857		—		—			—		—		—		—
U.S. government and agencies	813		815		—		(2		)	—		—		—		—
U.S. corporate debt securities	1,396		1,401		—		(5		)	—		—		—		—
Foreign debt securities	1,446		1,451		—		(5		)	—		—		—		—
Municipal obligations	16		16		—		—			—		—		—		—
Asset-backed securities	4		4		—		—			—		—		—		—
Equity and other securities (a)	610		602		8		—			114		114		—		—
Total long-term investments	4,285		4,289		8		(12		)	114		114		—		—
Total investments	$	6,142	$	6,146	$	8	$	(12	)	$	114	$	114	$	—	$	—

____________________


(a)	The majority of equity and other securities are investments accounted for under the cost method, while the remainder are investments that are measured at fair value on a recurring basis. See Note 5 of the Notes to the Unaudited Condensed Consolidated Financial Statements for additional information on investments measured at fair value on a recurring basis.

Investments Classified by Contractual Maturity Date

The contractual maturities of debt securities held at October 28, 2016 are as follows:



	Carrying Value		Amortized Cost
	(in millions)
Due within one year	$	1,721	$	1,721
Due after 1 year through 5 years	3,441		3,451
Due after 5 years through 10 years	117		118
Due after 10 years	253		254
Total	$	5,532	$	5,544

FINANCIAL SERVICES (Tables)

9 Months Ended

Oct. 28, 2016

Receivables [Abstract]

Components of the Company's financing receivables

The following table summarizes the components of the Company's financing receivables segregated by portfolio segment as of October 28, 2016 and January 29, 2016:



	October 28, 2016									January 29, 2016
	Revolving			Fixed-term			Total			Revolving			Fixed-term			Total
	(in millions)
Financing Receivables, net:
Customer receivables, gross	$	1,008		$	4,116		$	5,124		$	1,173		$	3,637		$	4,810
Allowances for losses	(95		)	(51		)	(146		)	(118		)	(58		)	(176		)
Customer receivables, net	913			4,065			4,978			1,055			3,579			4,634
Residual interest	—			461			461			—			458			458
Financing receivables, net	$	913		$	4,526		$	5,439		$	1,055		$	4,037		$	5,092
Short-term	$	913		$	2,136		$	3,049		$	1,055		$	1,860		$	2,915
Long-term	$	—		$	2,390		$	2,390		$	—		$	2,177		$	2,177

Changes in the allowance for financing receivable losses

The following table summarizes the changes in the allowance for financing receivable losses for the respective periods:



	Three Months Ended
	October 28, 2016									October 30, 2015
	Revolving			Fixed-term			Total			Revolving			Fixed-term			Total
	(in millions)
Allowance for financing receivable losses:
Balance at beginning of period	$	100		$	56		$	156		$	127		$	50		$	177
Charge-offs, net of recoveries	(21		)	(8		)	(29		)	(25		)	(3		)	(28		)
Provision charged to income statement	16			3			19			19			4			23
Balance at end of period	$	95		$	51		$	146		$	121		$	51		$	172

	Nine Months Ended
	October 28, 2016									October 30, 2015
	Revolving			Fixed-term			Total			Revolving			Fixed-term			Total
	(in millions)
Allowance for financing receivable losses:
Balance at the beginning of period	$	118		$	58		$	176		$	145		$	49		$	194
Charge-offs, net of recoveries	(69		)	(13		)	(82		)	(77		)	(12		)	(89		)
Provision charged to income statement	46			6			52			53			14			67
Balance at end of period	$	95		$	51		$	146		$	121		$	51		$	172

Aging of the Company's customer financing receivables, gross, including accrued interest

The following table summarizes the aging of the Company's customer financing receivables, gross, including accrued interest, as of October 28, 2016 and January 29, 2016, segregated by class:



	October 28, 2016								January 29, 2016
	Current		Past Due 1 — 90 Days		Past Due > 90 Days		Total		Current		Past Due 1 — 90 Days		Past Due > 90 Days		Total
	(in millions)
Revolving — DPA	$	696	$	84	$	28	$	808	$	812	$	99	$	36	$	947
Revolving — DBC	178		17		5		200		202		20		4		226
Fixed-term — Consumer and Small Commercial	339		16		2		357		315		13		1		329
Fixed-term — Medium and Large Commercial	3,564		179		16		3,759		3,131		171		6		3,308
Total customer receivables, gross	$	4,777	$	296	$	51	$	5,124	$	4,460	$	303	$	47	$	4,810

Credit quality indicators



	October 28, 2016								January 29, 2016
	Higher		Mid		Lower		Total		Higher		Mid		Lower		Total
	(in millions)
Revolving — DPA	$	131	$	248	$	429	$	808	$	148	$	270	$	529	$	947
Revolving — DBC	$	58	$	59	$	83	$	200	$	68	$	65	$	93	$	226
Fixed-term — Consumer and Small Commercial	$	111	$	144	$	102	$	357	$	93	$	136	$	100	$	329
Fixed-term — Medium and Large Commercial	$	1,811	$	1,205	$	743	$	3,759	$	1,597	$	1,075	$	636	$	3,308

Financing receivables held by the consolidated VIEs

The following table shows financing receivables held by the consolidated VIEs as of the respective dates:



	October 28, 2016		January 29, 2016
	(in millions)
Financing receivables held by consolidated VIEs, net:
Short-term, net	$	2,073	$	2,125
Long-term, net	1,239		1,215
Financing receivables held by consolidated VIEs, net	$	3,312	$	3,340

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References + Details

DEBT (Tables)

9 Months Ended

Oct. 28, 2016

Debt Disclosure [Abstract]

Outstanding debt

The following table summarizes the Company's outstanding debt as of the dates indicated:



	October 28, 2016		January 29, 2016
	(in millions)
Secured Debt
Structured financing debt	$	3,426	$	3,411
3.75% Floating rate due October 2018 ("Term Loan C Facility")	—		1,003
4.00% Floating rate due April 2020 ("Term Loan B Facility")	—		4,329
4.00% Floating rate due April 2020 ("Term Loan Euro Facility")	—		891
5.625% due October 2020 ("Senior First Lien Notes")	—		1,400
EMC merger transaction financing issued on September 7, 2016 ("Senior Secured Credit Facilities"):
4.00% Term Loan B Facility due September 2023	5,000		—
2.53% Term Loan A-1 Facility due December 2018	3,700		—
2.78% Term Loan A-2 Facility due September 2021	3,925		—
2.53% Term Loan A-3 Facility due December 2018	1,800		—
2.53% Revolving Credit Facility due September 2021	1,475		—
EMC merger transaction financing issued on June 1, 2016 ("First Lien Notes"):
3.48% due June 2019	3,750		—
4.42% due June 2021	4,500		—
5.45% due June 2023	3,750		—
6.02% due June 2026	4,500		—
8.10% due June 2036	1,500		—
8.35% due June 2046	2,000		—
Unsecured Notes and Debentures
Notes and debentures issued prior to going-private transaction:
3.10% due April 2016	—		400
5.65% due April 2018	500		500
5.875% due June 2019	600		600
4.625% due April 2021	400		400
7.10% due April 2028	300		300
6.50% due April 2038	388		388
5.40% due September 2040	265		265
EMC merger transaction financing issued on June 22, 2016 ("Senior Notes"):
5.875% due June 2021	1,625		—
7.125% due June 2024	1,625		—
Existing EMC notes assumed as part of the EMC merger transaction ("EMC Notes"):
1.875% due June 2018	2,500		—
2.650% due June 2020	2,000		—
3.375% due June 2023	1,000		—
Bridge Facilities
4.875% Asset Sale Bridge Facility due September 2017	2,200		—
2.28% Margin Bridge Facility due September 2017	2,500		—
2.28% VMware Note Bridge Facility due September 2017	1,500		—
Other	58		93
Total debt, principal amount	56,787		13,980



	October 28, 2016			January 29, 2016
	(in millions)
Total debt, principal amount	56,787			13,980
Unamortized discount, net of unamortized premium	(310		)	(221		)
Debt issuance costs	(805		)	(128		)
Total debt, carrying value	$	55,672		$	13,631
Total short-term debt	$	8,388		$	2,981
Total long-term debt	$	47,284		$	10,650

Aggregate future maturities

As of October 28, 2016, aggregate future maturities of the Company's debt were as follows:



	Maturities by Fiscal Year
	2017 (remaining three months)			2018			2019			2020			2021		Thereafter			Total
	(in millions)
Structured Financing Debt	$	581		$	1,754		$	911		$	150		$	27	$	3		$	3,426
Senior Secured Credit Facilities and First Lien Notes	62			246			5,795			4,193			332		25,272			35,900
Unsecured Notes and Debentures	—			—			500			600			—		1,353			2,453
Senior Notes and EMC Notes	—			—			2,500			—			2,000		4,250			8,750
Bridge Facilities	—			6,200			—			—			—		—			6,200
Other	17			13			2			—			—		26			58
Total maturities, principal amount	660			8,213			9,708			4,943			2,359		30,904			56,787
Associated carrying value adjustments	(1		)	(76		)	(113		)	(63		)	—		(862		)	(1,115		)
Total maturities, carrying value amount	$	659		$	8,137		$	9,595		$	4,880		$	2,359	$	30,042		$	55,672

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)

9 Months Ended

Oct. 28, 2016

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Notional Amounts of Outstanding Derivative Instruments

The notional amounts of the Company's outstanding derivative instruments were as follows as of the dates indicated:



	October 28, 2016		January 29, 2016
	(in millions)
Foreign Exchange Contracts
Designated as cash flow hedging instruments	$	3,699	$	3,947
Non-designated as hedging instruments	3,016		985
Total	$	6,715	$	4,932

Interest Rate Contracts
Non-designated as hedging instruments	$	979	$	1,017

Effect of Derivative Instruments on the Consolidated Statements of Financial Position and the Consolidated Statements of Income (Loss)



Derivatives in Cash Flow Hedging Relationships	Gain (Loss) Recognized in Accumulated OCI, Net of Tax, on Derivatives (Effective Portion)			Location of Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)	Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)			Location of Gain (Loss) Recognized in Income on Derivative (Ineffective Portion)	Gain (Loss) Recognized in Income on Derivative (Ineffective Portion)
(in millions)
For the three months ended October 28, 2016
				Total net revenue	$	23
Foreign exchange contracts	$	82		Total cost of net revenue	(6		)
Interest rate contracts	—			Interest and other, net	—			Interest and other, net	$	—
Total	$	82			$	17			$	—

For the three months ended October 30, 2015
				Total net revenue	$	25
Foreign exchange contracts	$	12		Total cost of net revenue	14
Interest rate contracts	—			Interest and other, net	—			Interest and other, net	$	—
Total	$	12			$	39			$	—

For the nine months ended October 28, 2016
				Total net revenue	$	(44	)
Foreign exchange contracts	$	(25	)	Total cost of net revenue	(20		)
Interest rate contracts	—			Interest and other, net	—			Interest and other, net	$	—
Total	$	(25	)		$	(64	)		$	—

For the nine months ended October 30, 2015
				Total net revenue	$	280
Foreign exchange contracts	$	72		Total cost of net revenue	32
Interest rate contracts	—			Interest and other, net	—			Interest and other, net	$	(1	)
Total	$	72			$	312			$	(1	)

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value

The fair value of those derivative instruments presented on a gross basis as of each date indicated below was as follows:



	October 28, 2016
	Other Current Assets			Other Non- Current Assets		Other Current Liabilities			Other Non-Current Liabilities			Total Fair Value
				(in millions)
Derivatives Designated as Hedging Instruments
Foreign exchange contracts in an asset position	$	123		$	—	$	10		$	—		$	133
Foreign exchange contracts in a liability position	(3		)	—		(1		)	—			(4		)
Net asset (liability)	120			—		9			—			129
Derivatives not Designated as Hedging Instruments
Foreign exchange contracts in an asset position	260			8		83			—			351
Foreign exchange contracts in a liability position	(184		)	—		(109		)	—			(293		)
Interest rate contracts in an asset position	—			—		—			—			—
Interest rate contracts in a liability position	—			—		—			(1		)	(1		)
Net asset (liability)	76			8		(26		)	(1		)	57
Total derivatives at fair value	$	196		$	8	$	(17	)	$	(1	)	$	186

	January 29, 2016
	Other Current Assets			Other Non- Current Assets		Other Current Liabilities			Other Non-Current Liabilities			Total Fair Value
				(in millions)
Derivatives Designated as Hedging Instruments
Foreign exchange contracts in an asset position	$	100		$	—	$	—		$	—		$	100
Foreign exchange contracts in a liability position	(11		)	—		—			—			(11		)
Net asset (liability)	89			—		—			—			89
Derivatives not Designated as Hedging Instruments
Foreign exchange contracts in an asset position	301			1		—			—			302
Foreign exchange contracts in a liability position	(198		)	—		(5		)	(3		)	(206		)
Interest rate contracts in an asset position	—			2		—			—			2
Interest rate contracts in a liability position	—			—		—			(4		)	(4		)
Net asset (liability)	103			3		(5		)	(7		)	94
Total derivatives at fair value	$	192		$	3	$	(5	)	$	(7	)	$	183

Fair Value of Derivative Instruments in the Consolidated Statements of Financial Position



	October 28, 2016
	Gross Amounts of Recognized Assets/ (Liabilities)			Gross Amounts Offset in the Statement of Financial Position			Net Amounts of Assets/ (Liabilities) Presented in the Statement of Financial Position			Gross Amounts not Offset in the Statement of Financial Position				Net Amount
	Gross Amounts of Recognized Assets/ (Liabilities)			Gross Amounts Offset in the Statement of Financial Position						Financial Instruments		Cash Collateral Received or Pledged		Net Amount
	(in millions)
Derivative Instruments
Financial assets	$	484		$	(280	)	$	204		$	—	$	—	$	204
Financial liabilities	(298		)	280			(18		)	—		—		(18		)
Total Derivative Instruments	$	186		$	—		$	186		$	—	$	—	$	186

	January 29, 2016
	Gross Amounts of Recognized Assets/ (Liabilities)			Gross Amounts Offset in the Statement of Financial Position			Net Amounts of Assets/ (Liabilities) Presented in the Statement of Financial Position			Gross Amounts not Offset in the Statement of Financial Position				Net Amount
	Gross Amounts of Recognized Assets/ (Liabilities)			Gross Amounts Offset in the Statement of Financial Position						Financial Instruments		Cash Collateral Received or Pledged		Net Amount
	(in millions)
Derivative Instruments
Financial assets	$	404		$	(209	)	$	195		$	—	$	—	$	195
Financial liabilities	(221		)	209			(12		)	—		—		(12		)
Total Derivative Instruments	$	183		$	—		$	183		$	—	$	—	$	183

Fair Value of Derivative Instruments in the Consolidated Statements of Financial Position



	October 28, 2016
	Gross Amounts of Recognized Assets/ (Liabilities)			Gross Amounts Offset in the Statement of Financial Position			Net Amounts of Assets/ (Liabilities) Presented in the Statement of Financial Position			Gross Amounts not Offset in the Statement of Financial Position				Net Amount
	Gross Amounts of Recognized Assets/ (Liabilities)			Gross Amounts Offset in the Statement of Financial Position						Financial Instruments		Cash Collateral Received or Pledged		Net Amount
	(in millions)
Derivative Instruments
Financial assets	$	484		$	(280	)	$	204		$	—	$	—	$	204
Financial liabilities	(298		)	280			(18		)	—		—		(18		)
Total Derivative Instruments	$	186		$	—		$	186		$	—	$	—	$	186

	January 29, 2016
	Gross Amounts of Recognized Assets/ (Liabilities)			Gross Amounts Offset in the Statement of Financial Position			Net Amounts of Assets/ (Liabilities) Presented in the Statement of Financial Position			Gross Amounts not Offset in the Statement of Financial Position				Net Amount
	Gross Amounts of Recognized Assets/ (Liabilities)			Gross Amounts Offset in the Statement of Financial Position						Financial Instruments		Cash Collateral Received or Pledged		Net Amount
	(in millions)
Derivative Instruments
Financial assets	$	404		$	(209	)	$	195		$	—	$	—	$	195
Financial liabilities	(221		)	209			(12		)	—		—		(12		)
Total Derivative Instruments	$	183		$	—		$	183		$	—	$	—	$	183

GOODWILL AND INTANGIBLE ASSETS (Tables)

9 Months Ended

Oct. 28, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill allocated to Denali's business segments



	Client Solutions Group			Infrastructure Solutions Group			VMware		Other Businesses (a)			Total
	(in millions)
Balances at January 29, 2016	$	4,428		$	3,907		$	—	$	71		$	8,406
Goodwill acquired (b)	—			12,561			15,117		3,597			31,275
Impact of foreign currency translation	—			(137		)	—		(43		)	(180		)
Goodwill reclassified as held for sale (c)	—			(661		)	—		—			(661		)
Other adjustments (d)	(191		)	(169		)	—		360			—
Balances at October 28, 2016	$	4,237		$	15,501		$	15,117	$	3,985		$	38,840

____________________


(a)	Other Businesses, previously referred to as Corporate, consists of offerings by RSA Information Security, SecureWorks, Pivotal, and Boomi, Inc. ("Boomi").

(b)


(c)	Goodwill reclassified as held for sale represents goodwill attributable to ECD, which was acquired as a part of the EMC merger transaction and subsequently classified as held for sale. See Note 4 of the Notes to the Unaudited Condensed Consolidated Financial Statements for additional information on the ECD divestiture.


(d)	Following the completion of the SecureWorks IPO during the nine months ended October 28, 2016, goodwill attributable to the SecureWorks business was re-allocated in a manner consistent with goodwill recognized by SecureWorks on a stand-alone basis.

Intangible assets

The Company's intangible assets as of October 28, 2016 and January 29, 2016 were as follows:



	October 28, 2016							January 29, 2016
	Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization			Net
	(in millions)
Customer relationships	$	22,706	$	(4,895	)	$	17,811	$	9,869	$	(3,600	)	$	6,269
Developed technology	14,552		(1,667		)	12,885		1,536		(871		)	665
Trade names	1,268		(164		)	1,104		318		(110		)	208
Leasehold assets (liabilities)	128		(1		)	127		—		—			—
Finite-lived intangible assets	38,654		(6,727		)	31,927		11,723		(4,581		)	7,142
In-process research and development	890		—			890		—		—			—
Indefinite-lived trade names	3,754		—			3,754		1,435		—			1,435
Total intangible assets	$	43,298	$	(6,727	)	$	36,571	$	13,158	$	(4,581	)	$	8,577

Intangible assets

The Company's intangible assets as of October 28, 2016 and January 29, 2016 were as follows:



	October 28, 2016							January 29, 2016
	Gross		Accumulated Amortization			Net		Gross		Accumulated Amortization			Net
	(in millions)
Customer relationships	$	22,706	$	(4,895	)	$	17,811	$	9,869	$	(3,600	)	$	6,269
Developed technology	14,552		(1,667		)	12,885		1,536		(871		)	665
Trade names	1,268		(164		)	1,104		318		(110		)	208
Leasehold assets (liabilities)	128		(1		)	127		—		—			—
Finite-lived intangible assets	38,654		(6,727		)	31,927		11,723		(4,581		)	7,142
In-process research and development	890		—			890		—		—			—
Indefinite-lived trade names	3,754		—			3,754		1,435		—			1,435
Total intangible assets	$	43,298	$	(6,727	)	$	36,571	$	13,158	$	(4,581	)	$	8,577

Estimated future annual pre-tax amortization expense of finite-lived intangible assets

Estimated future annual pre-tax amortization expense of finite-lived intangible assets as of October 28, 2016 over the next five fiscal years and thereafter is as follows:



Fiscal Years	(in millions)
2017 (remaining three months)	$	1,492
2018	6,787
2019	5,899
2020	4,107
2021	3,214
Thereafter	10,428
Total	$	31,927

WARRANTY LIABILITY (Tables)

9 Months Ended

Oct. 28, 2016

Product Warranties Disclosures [Abstract]

Changes in the Company's liabilities for standard limited warranties

Changes in the Company's liabilities for standard limited warranties are presented in the following table for the periods indicated.



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions)
Warranty liability:
Warranty liability at beginning of period	$	565		$	653		$	574		$	679
Warranty liability assumed through EMC merger transaction	125			—			125			—
Costs accrued for new warranty contracts and changes in estimates for pre-existing warranties (a) (b)	196			189			578			592
Service obligations honored	(248		)	(226		)	(639		)	(655		)
Warranty liability at end of period	$	638		$	616		$	638		$	616
Current portion	$	425		$	408		$	425		$	408
Non-current portion	$	213		$	208		$	213		$	208

____________________


(a)	Changes in cost estimates related to pre-existing warranties are aggregated with accruals for new standard warranty contracts. The Company's warranty liability process does not differentiate between estimates made for pre-existing warranties and new warranty obligations.


(b)	Includes the impact of foreign currency exchange rate fluctuations.

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

9 Months Ended

Oct. 28, 2016

Equity [Abstract]

Accumulated other comprehensive income (loss)

The following table presents changes in accumulated other comprehensive loss, net of tax, by the following components for the periods indicated:



	Foreign Currency Translation Adjustments			Investments			Cash Flow Hedges			Accumulated Other Comprehensive Loss
	(in millions)
Balances at January 29, 2016	$	(358	)	$	—		$	34		$	(324	)
Other comprehensive loss before reclassifications	(214		)	(5		)	(25		)	(244		)
Amounts reclassified from accumulated other comprehensive loss	—			—			64			64
Total change for the period	(214		)	(5		)	39			(180		)
Less: Change in comprehensive income (loss) attributable to non-controlling interests	—			—			—			—
Balances at October 28, 2016	$	(572	)	$	(5	)	$	73		$	(504	)

Reclassification



	Three Months Ended					Nine Months Ended
	October 28, 2016			October 30, 2015		October 28, 2016			October 30, 2015
	(in millions)
Total reclassifications, net of tax:
Net revenue	$	23		$	25	$	(44	)	$	280
Cost of net revenue	(6		)	14		(20		)	32
Interest and other, net	—			—		—			(1		)
Total reclassifications, net of tax benefit (expense) of $(2) and $4, respectively and $3 and $12, respectively	$	17		$	39	$	(64	)	$	311

NON-CONTROLLING INTERESTS (Tables)

9 Months Ended

Oct. 28, 2016

Noncontrolling Interest [Abstract]

Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Table Text Block]

The effect of changes in the Company's ownership interest in SecureWorks, VMware, and Pivotal on the Company's equity was as follows:



	Nine Months Ended
	October 28, 2016
	(in millions)
Net loss attributable to Dell Technologies Inc.	$	(1,436	)
Transfers (to) from the non-controlling interests:
Increase in Dell Technologies' additional paid-in-capital for equity issuances	37
Decrease in Dell Technologies' additional paid-in-capital for other equity activity	(398		)
Net transfers to non-controlling interests	(361		)
Change from net loss attributable to Dell Technologies Inc. and transfers to the non-controlling interests	$	(1,797	)

EARNINGS (LOSS) PER SHARE (Tables)

9 Months Ended

Oct. 28, 2016

Earnings Per Share [Abstract]

Computation of basic and diluted earnings (loss) per share

The following table sets forth basic and diluted earnings (loss) per share for each of the periods presented:



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions, except per share amounts)
Earnings (loss) per share attributable to Dell Technologies Inc. - basic:
Continuing operations - Class V Common Stock - basic	$	0.79		$	—		$	0.79		$	—
Continuing operations - DHI Group - basic	$	(3.62	)	$	(0.65	)	$	(5.70	)	$	(2.47	)
Discontinued operations - DHI Group - basic	$	(0.88	)	$	0.21		$	2.01		$	0.13

Earnings (loss) per share attributable to Dell Technologies Inc. - diluted:
Continuing operations - Class V Common Stock - diluted	$	0.78		$	—		$	0.78		$	—
Continuing operations - DHI Group - diluted	$	(3.63	)	$	(0.65	)	$	(5.70	)	$	(2.47	)
Discontinued operations - DHI Group - diluted	$	(0.88	)	$	0.21		$	2.01		$	0.13

The following table sets forth the computation of basic and diluted earnings (loss) per share for each of the periods presented:



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions, except per share amounts)
Numerator: Continuing operations - Class V Common Stock
Net income from continuing operations attributable to Class V Common Stock - basic	$	175		$	—		$	175		$	—
Incremental dilution from VMware attributable to Class V Common Stock (a)	(2		)	—			(2		)	—
Net income from continuing operations attributable to Class V Common Stock - diluted	$	173		$	—		$	173		$	—

Numerator: Continuing operations - DHI Group
Net loss from continuing operations attributable to DHI Group - basic	$	(1,801	)	$	(264	)	$	(2,486	)	$	(1,000	)
Incremental dilution from VMware attributable to DHI Group (a)	(1		)	—			(1		)	—
Net loss from continuing operations attributable to DHI Group - diluted	$	(1,802	)	$	(264	)	$	(2,487	)	$	(1,000	)

Numerator: Discontinued operations - DHI Group
Income (loss) from discontinued operations, net of income taxes - basic and diluted	$	(438	)	$	84		$	875		$	51

Denominator: Class V Common Stock weighted-average shares outstanding
Weighted-average shares outstanding - basic	222			—			222			—
Dilutive effect of options, restricted stock units, restricted stock, and other (b)	—			—			—			—
Weighted-average shares outstanding - diluted	222			—			222			—
Weighted-average shares outstanding - antidilutive (b)	—			—			—			—

Denominator: DHI Group weighted-average shares outstanding
Weighted-average shares outstanding - basic	497			405			436			405
Dilutive effect of options, restricted stock units, restricted stock, and other	—			—			—			—
Weighted-average shares outstanding - diluted	497			405			436			405
Weighted-average shares outstanding - antidilutive (c)	33			55			30			54

____________________


(a)	The incremental dilution from VMware represents the impact of VMware's dilutive securities on the DHI Group and Class V Common Stock's respective diluted earnings (loss) per share and is calculated by multiplying the difference between VMware's basic and diluted earnings (loss) per share by the number of VMware shares owned by the Company.


(b)	The dilutive effect of Class V stock-based incentive awards was not material to the calculation of the weighted-average Class V Common Stock outstanding. The antidilutive effect of these awards was also not material.


(c)	Stock-based incentive awards have been excluded from the calculation of the DHI Group's diluted earnings (loss) per share because their effect would have been antidilutive, as the Company had a net loss from continuing operations attributable to the DHI Group for the periods presented.

Reconciliation of Consolidated Net Income (Loss)

The following table presents a reconciliation to the consolidated net income (loss) attributable to Dell Technologies Inc.:



	Three Months Ended				Nine Months Ended
	October 28, 2016		October 30, 2015		October 28, 2016		October 30, 2015
	(in millions)
Net income from continuing operations attributable to Class V Common Stock	175		—		175		—
Net loss from continuing operations attributable to DHI Group	(1,801	)	(264	)	(2,486	)	(1,000	)
Net loss from continuing operations attributable to Dell Technologies Inc.	(1,626	)	(264	)	(2,311	)	(1,000	)
Income (loss) from discontinued operations, net of income taxes	(438	)	84		875		51
Net loss attributable to Dell Technologies Inc.	(2,064	)	(180	)	(1,436	)	(949	)

CAPITALIZATION (Tables)

9 Months Ended

Oct. 28, 2016

Equity [Abstract]

Schedule of Stock by Class

The following table summarizes the Company's common stock for the periods indicated:



	Authorized	Issued	Outstanding
	(in millions)
Common stock as of January 29, 2016
Series A	350	307	307
Series B	150	98	98
Series C	200	—	—
	700	405	405

Common stock as of October 28. 2016
Class A	600	409	409
Class B	200	137	137
Class C	900	22	22
Class D	100	—	—
Class V	343	223	219
	2,143	791	787

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 235
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-Name Accounting Standards Codification
-Topic 505
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Subparagraph (SX 210.5-02(27))
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

+ Details

STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Oct. 28, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Share-based Compensation, Stock Options, Activity

The following table summarizes stock option activity during the nine months ended October 28, 2016:



	Number of Options		Weighted-Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
	(in millions)		(per share)		(in years)	(in millions)
Options outstanding, January 29, 2016	54		$	14.30
Granted	2		28.04
Exercised	(1	)	14.22
Forfeited	(2	)	17.97
Canceled/expired	—		—
Options outstanding, October 28, 2016 (a)	53		$	14.79	7.0	$	682
Options vested and expected to vest (net of estimated forfeitures), October 28, 2016	50		$	14.79	7.0	$	635
Options exercisable, October 28, 2016	11		$	14.14	6.9	$	143

____________________


(a)	Of the 53 million stock options outstanding on October 28, 2016, 23 million related to performance-based awards and 30 million related to service-based awards.

The following table summarizes stock option activity for VMware employees in VMware stock options:



	Number of Options	Weighted-Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
	(in millions)	(per share)		(in years)	(in millions)
Options outstanding, September 7, 2016	2	$	65.01
Granted	—	—
Exercised	—	—
Forfeited	—	—
Canceled/Expired	—	—
Options outstanding, October 28, 2016 (a)	2	$	65.80	4.6	$	44
Options vested and expected to vest (net of estimated forfeitures), October 28, 2016	2	$	65.44	4.6	$	44
Options exercisable, October 28, 2016	1	$	64.95	4.5	$	29

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions

The assumptions utilized in this model as well as the weighted-average grant date fair value of stock options granted are presented below:



	Nine Months Ended
	October 28, 2016			October 30, 2015
Weighted-average grant date fair value of stock options granted per option	$	8.83		$	10.85
Expected term (in years)	—			—
Risk-free rate (U.S. Government Treasury Note)	1.7		%	2.0		%
Expected volatility	44		%	50		%
Expected dividend yield	—		%	—		%
Forfeiture Rate	6.1		%	6.1		%

The assumptions utilized in this model as well as the weighted-average grant date fair value of stock options granted are presented below:



	Nine Months Ended
	October 28, 2016			October 30, 2015
Weighted-average grant date fair value of stock options granted per option	$	10.39		$	10.05
Expected term (in years)	3.3			5.1
Risk-free rate (U.S. Government Treasury Note)	1.0		%	1.5		%
Expected volatility	52		%	46		%
Expected dividend yield	—		%	—		%
Forfeiture Rate	6.1		%	6.1		%

Nonvested Restricted Stock Shares Activity

— The following table summarizes VMware's restricted stock activity since September 7, 2016:



	Number of Shares	Weighted- Average Grant Date Fair Value
	(in millions)	(per share)
Non-vested restricted stock unit balance, September 7, 2016	22	$	67.01
Granted	—	—
Vested	—	—
Forfeited	—	—
Non-vested restricted stock unit balance, October 28, 2016	22	$	66.92

Schedule of Nonvested Restricted Stock Units Activity

The following table summarizes non-vested restricted stock and restricted stock units activity during the nine months ended October 28, 2016:



	Number of Shares	Weighted- Average Grant Date Fair Value
	(in millions)	(per share)
Non-vested restricted stock unit balance, January 29, 2016	—	$	—
Granted	11	19.58
Vested	—	—
Forfeited	—	—
Non-vested restricted stock unit balance, October 28, 2016 (a)	11	$	19.58

_________________


(a)	Of the 11 million non-vested restricted stock units, 6 million related to performance-based awards and 5 million related to service-based awards.

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs

— Stock-based compensation expense for the Company was allocated as follows for the respective periods:



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
				(in millions)
Stock-based compensation expense (a) (b):
Cost of net revenue	$	13		$	3		$	17		$	7
Operating expenses	137			16			166			46
Stock-based compensation expense before taxes	150			19			183			53
Income tax benefit	(47		)	(7		)	(59		)	(19		)
Stock-based compensation expense, net of income taxes	$	103		$	12		$	124		$	34

____________________


(a)	As a result of the EMC merger transaction, stock-based compensation expense for the three and nine months ended October 28, 2016 includes $108 million related to VMware plans for the period from September 7, 2016 through October 28, 2016.


(b)	Stock-based compensation expense for the three and nine months ended October 28, 2016 does not include $807 million of post-merger stock compensation expense and related taxes resulting from the EMC merger transaction. See Note 3 of the Notes to the Unaudited Condensed Consolidated Financial Statements for more information on the EMC merger transaction.

SEGMENT INFORMATION (Tables)

9 Months Ended

Oct. 28, 2016

Segment Reporting [Abstract]

Segment results



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions)
Consolidated net revenue:
Client Solutions Group	$	9,187		$	8,936		$	26,978		$	27,040
Infrastructure Solutions Group	5,989			3,711			13,381			11,182
VMware	1,289			—			1,289			—
Reportable segment net revenue	16,465			12,647			41,648			38,222
Other businesses (a)	312			104			530			279
Unallocated transactions (b)	—			30			63			101
Impact of purchase accounting (c)	(530		)	(107		)	(673		)	(370		)
Total net revenue	$	16,247		$	12,674		$	41,568		$	38,232

Consolidated operating income (loss):
Client Solutions Group	$	634		$	384		$	1,503		$	926
Infrastructure Solutions Group	897			257			1,389			776
VMware	548			—			548			—
Reportable segment operating income	2,079			641			3,440			1,702
Other businesses (a)	(13		)	(15		)	(48		)	(50		)
Unallocated transactions (b)	(91		)	(19		)	(122		)	(82		)
Impact of purchase accounting (c)	(850		)	(149		)	(1,054		)	(475		)
Amortization of intangibles	(1,164		)	(492		)	(2,146		)	(1,478		)
Transaction-related expenses (d)	(1,200		)	(27		)	(1,329		)	(67		)
Other corporate expenses(e)	(273		)	(17		)	(325		)	(38		)
Total operating loss	$	(1,512	)	$	(78	)	$	(1,584	)	$	(488	)

_________________


(a)	Other businesses consist of RSA Information Security, SecureWorks, Pivotal, and Boomi offerings, and do not constitute a reportable segment.


(b)	Unallocated transactions includes long-term incentives, certain short-term incentive compensation expenses, and other corporate items that are not allocated to Dell Technologies' reportable segments.


(c)	Impact of purchase accounting includes non-cash purchase accounting adjustments that are primarily related to the EMC merger transaction, as well as the going-private transaction.


(d)	Transaction-related expenses includes acquisition and integration-related costs.


(e)	Other corporate expenses includes severance and facility action costs as well as stock-based compensation expense.

Reconciliation of revenue from segments to consolidated



	Three Months Ended						Nine Months Ended
	October 28, 2016			October 30, 2015			October 28, 2016			October 30, 2015
	(in millions)
Consolidated net revenue:
Client Solutions Group	$	9,187		$	8,936		$	26,978		$	27,040
Infrastructure Solutions Group	5,989			3,711			13,381			11,182
VMware	1,289			—			1,289			—
Reportable segment net revenue	16,465			12,647			41,648			38,222
Other businesses (a)	312			104			530			279
Unallocated transactions (b)	—			30			63			101
Impact of purchase accounting (c)	(530		)	(107		)	(673		)	(370		)
Total net revenue	$	16,247		$	12,674		$	41,568		$	38,232

Consolidated operating income (loss):
Client Solutions Group	$	634		$	384		$	1,503		$	926
Infrastructure Solutions Group	897			257			1,389			776
VMware	548			—			548			—
Reportable segment operating income	2,079			641			3,440			1,702
Other businesses (a)	(13		)	(15		)	(48		)	(50		)
Unallocated transactions (b)	(91		)	(19		)	(122		)	(82		)
Impact of purchase accounting (c)	(850		)	(149		)	(1,054		)	(475		)
Amortization of intangibles	(1,164		)	(492		)	(2,146		)	(1,478		)
Transaction-related expenses (d)	(1,200		)	(27		)	(1,329		)	(67		)
Other corporate expenses(e)	(273		)	(17		)	(325		)	(38		)
Total operating loss	$	(1,512	)	$	(78	)	$	(1,584	)	$	(488	)

_________________


(a)	Other businesses consist of RSA Information Security, SecureWorks, Pivotal, and Boomi offerings, and do not constitute a reportable segment.


(b)	Unallocated transactions includes long-term incentives, certain short-term incentive compensation expenses, and other corporate items that are not allocated to Dell Technologies' reportable segments.


(c)	Impact of purchase accounting includes non-cash purchase accounting adjustments that are primarily related to the EMC merger transaction, as well as the going-private transaction.


(d)	Transaction-related expenses includes acquisition and integration-related costs.


(e)	Other corporate expenses includes severance and facility action costs as well as stock-based compensation expense.

Net revenue

The following table presents net revenue by business unit categories:



	Three Months Ended				Nine Months Ended
	October 28, 2016		October 30, 2015		October 28, 2016		October 30, 2015
	(in millions)
Net revenue:
Client Solutions Group (a):
Commercial	$	6,400	$	6,437	$	19,343	$	19,778
Consumer	2,787		2,499		7,635		7,262
Total CSG net revenue	9,187		8,936		26,978		27,040

Infrastructure Solutions Group:
Servers and networking	2,910		3,163		9,222		9,527
Storage	3,079		548		4,159		1,655
Total ISG net revenue	5,989		3,711		13,381		11,182

VMware
Total VMware net revenue	1,289		—		1,289		—

Total segment net revenue	$	16,465	$	12,647	$	41,648	$	38,222

_________________


(a)	During the nine months ended October 28, 2016, the Company redefined the categories within the Client Solutions Group business unit. None of these changes impacted the Company's consolidated or total business unit results.

SUPPLEMENTAL CONSOLIDATED FINANCIAL INFORMATION (Tables)

9 Months Ended

Oct. 28, 2016

Balance Sheet Related Disclosures [Abstract]

Inventories

The following table provides information on amounts included in inventories, net and other non-current liabilities as of October 28, 2016 and January 29, 2016:



	October 28, 2016		January 29, 2016
	(in millions)
Inventories, net:
Production materials	$	973	$	657
Work-in-process	789		189
Finished goods	1,742		773
Total inventories, net	$	3,504	$	1,619

Other non-current liabilities:
Warranty liability	213		193
Unrecognized tax benefits, net	3,008		2,271
Deferred tax liabilities	5,305		939
Other	540		98
Total other non-current liabilities	$	9,066	$	3,501

Other Non-Current Liabilities

The following table provides information on amounts included in inventories, net and other non-current liabilities as of October 28, 2016 and January 29, 2016:



	October 28, 2016		January 29, 2016
	(in millions)
Inventories, net:
Production materials	$	973	$	657
Work-in-process	789		189
Finished goods	1,742		773
Total inventories, net	$	3,504	$	1,619

Other non-current liabilities:
Warranty liability	213		193
Unrecognized tax benefits, net	3,008		2,271
Deferred tax liabilities	5,305		939
Other	540		98
Total other non-current liabilities	$	9,066	$	3,501

EMC MERGER TRANSACTION, OTHER TRANSACTIONS AND BASIS OF PRESENTATION - Divestitures (Details) - Discontinued Operations, Held-for-sale - USD ($) $ in Billions	Sep. 12, 2016	Jun. 19, 2016	Mar. 27, 2016
Dell Services
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash consideration			$ 3.0
Dell Software Group
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash consideration		$ 2.4
Dell EMC Enterprise Content Division
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash consideration	$ 1.6

EMC MERGER TRANSACTION, OTHER TRANSACTIONS AND BASIS OF PRESENTATION - SecureWorks Initial Public Offering (Details)	Oct. 28, 2016
SecureWorks
Subsidiary, Sale of Stock [Line Items]
Ownership percent in non-controlling interest	87.50%

INTERIM UPDATE TO SUMMARY SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Millions	2 Months Ended	9 Months Ended
	Oct. 28, 2016	Oct. 28, 2016	Jan. 29, 2016
Subsidiary, Sale of Stock [Line Items]
Capitalized software development costs	$ 85.0	$ 85.0
Amortization of capitalized software development costs	0.4
Debt issuance costs	$ 805.0	$ 805.0	$ 128.0
Accounting Standards Update 2015-03
Subsidiary, Sale of Stock [Line Items]
Debt issuance costs			$ 128.0
SecureWorks
Subsidiary, Sale of Stock [Line Items]
Ownership percent in non-controlling interest	87.50%	87.50%
VMware
Subsidiary, Sale of Stock [Line Items]
Ownership percent in non-controlling interest	83.30%	83.30%
Pivotal
Subsidiary, Sale of Stock [Line Items]
Ownership percent in non-controlling interest	77.40%	77.40%
Minimum \| Software Development
Subsidiary, Sale of Stock [Line Items]
Capitalized software development, economic life		18 months
Maximum \| Software Development
Subsidiary, Sale of Stock [Line Items]
Capitalized software development, economic life		2 years

BUSINESS COMBINATIONS (Details) $ / shares in Units, shares in Millions, $ in Billions				9 Months Ended
	Oct. 28, 2016 $ / shares shares	Sep. 07, 2016 $ / shares shares	Oct. 12, 2015 $ / shares	Oct. 28, 2016 USD ($) $ / shares shares	Jan. 29, 2016 $ / shares shares
Business Acquisition [Line Items]
Par value (in dollars per share) \| $ / shares	$ 0.01			$ 0.01	$ 0.01
Shares outstanding (in shares) \| shares	787			787	405
Class V Common Stock
Business Acquisition [Line Items]
Par value (in dollars per share) \| $ / shares		$ 0.01
Shares outstanding (in shares) \| shares	219			219
Current economic interest (as a percent)	64.00%
EMC
Business Acquisition [Line Items]
Cash consideration (in dollars per share) \| $ / shares			$ 24.05
Revenue since acquisition \| $				$ 3.6
Net loss since acquisition \| $				$ (0.6)
EMC \| Class V Common Stock
Business Acquisition [Line Items]
Share issuance ratio			0.11146
Common Stock \| EMC \| Class V Common Stock
Business Acquisition [Line Items]
Cash consideration (in dollars per share) \| $ / shares		$ 45.07
Shares of Class V Common Stock issuable in the EMC merger (in shares) \| shares		223
Current economic interest (as a percent)		65.00%
EMC
Business Acquisition [Line Items]
Par value (in dollars per share) \| $ / shares		$ 0.01
Shares outstanding (in shares) \| shares		2,000
EMC \| VMware
Business Acquisition [Line Items]
Common stock (in shares) \| shares		343
DHI Group \| Class V Common Stock
Business Acquisition [Line Items]
Current economic interest (as a percent)	36.00%
DHI Group \| EMC \| Class V Common Stock
Business Acquisition [Line Items]
Current economic interest (as a percent)		35.00%

BUSINESS COMBINATIONS - Fair Value of Consideration Transferred (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	Sep. 07, 2016	Oct. 28, 2016	Oct. 12, 2015
EMC
Consideration transferred:
Cash	$ 47,694
Expense and other	968
Class V Common Stock	10,041
Total consideration transferred	58,703
Non-controlling interest	6,097
Less: Post-merger stock compensation expense	(800)
Total purchase price to allocate	$ 64,000
Cash consideration (in dollars per share)			$ 24.05
EMC \| Common Stock \| Class V Common Stock
Consideration transferred:
Shares of Class V Common Stock issuable in the EMC merger (in shares)	223
Cash consideration (in dollars per share)	$ 45.07
Current economic interest (as a percent)	65.00%
VMware
Consideration transferred:
Share price (in dollars per share)	$ 73.28	$ 77.65

BUSINESS COMBINATIONS - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Millions	Oct. 28, 2016	Sep. 07, 2016	Jan. 29, 2016
Current assets:
Goodwill	$ 38,840		$ 8,406
EMC
Current assets:
Cash and cash equivalents		$ 10,080
Short-term investments		1,765
Accounts receivable (b)		2,810
Short-term financing receivables		64
Inventories, net		1,993
Other current assets		903
Total current assets		17,615
Property, plant, and equipment		4,490
Long-term investments		4,317
Long-term financing receivables, net		65
Goodwill		31,275
Purchased intangibles (d)		31,218
Other non-current assets		522
Total assets		89,502
Current liabilities:
Short-term debt (e)		905
Accounts payable		728
Accrued and other		3,259
Short-term deferred revenue		4,954
Total current liabilities		9,846
Long-term debt (e)		5,474
Long-term deferred revenue		3,469
Deferred tax liabilities		6,389
Other non-current liabilities		324
Total liabilities		25,502
Total net assets		64,000
Gross accounts receivables acquired		2,919
Allowance for doubtful accounts on accounts receivables acquired		$ 109

BUSINESS COMBINATIONS - Intangible Assets (Details) - EMC $ in Millions	Sep. 07, 2016 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life	8 years
Total identifiable intangible assets	$ 31,218
Trade names
Acquired Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets acquired	2,320
In-process research and development
Acquired Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets acquired	890
Developed technology
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired	$ 13,460
Weighted Average Useful Life	6 years
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired	$ 13,440
Weighted Average Useful Life	11 years
Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired	$ 980
Weighted Average Useful Life	8 years
Leasehold assets (liabilities)
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired	$ 128
Weighted Average Useful Life	25 years

BUSINESS COMBINATIONS - Acquisition-related Expenses (Details) - EMC - USD ($) $ in Millions		3 Months Ended		9 Months Ended
	Sep. 07, 2016	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Business Acquisition [Line Items]
Transaction-related costs		$ 1,200		$ 1,200
Transaction-related costs, capitalized debt issuance costs		800		800
Acquisition related costs		309	$ 11	350	$ 11
Transaction-related expenses, separately recognized expenses	$ 800
Selling, general, and administrative
Business Acquisition [Line Items]
Acquisition related costs		211	11	252	11
Selling, general, and administrative \| Acceleration of Vesting on Acquiree's Stock Options
Business Acquisition [Line Items]
Transaction-related expenses, separately recognized expenses				807
Selling, general, and administrative \| Special Retention Awards
Business Acquisition [Line Items]
Transaction-related expenses, separately recognized expenses				100
Interest and other, net (b)
Business Acquisition [Line Items]
Acquisition related costs		$ 98	$ 0	$ 98	$ 0

BUSINESS COMBINATIONS - Proforma (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Business Combinations [Abstract]
Total net revenue	$ 17,826	$ 18,068	$ 53,860	$ 53,709
Net loss attributable to Dell Technologies Inc.	$ (931)	$ (721)	$ (2,140)	$ (4,205)
Class V Common Stock
Class of Stock [Line Items]
Earnings (loss) per share attributable to Dell Technologies Inc - basic (in dollars per share)	$ 0.75	$ 0.60	$ 1.75	$ 1.45
Earnings (loss) per share attributable to Dell Technologies Inc - diluted (in dollars per share)	0.75	0.60	1.74	1.44
DHI Group
Class of Stock [Line Items]
Earnings (loss) per share attributable to Dell Technologies Inc - basic (in dollars per share)	(1.94)	(1.51)	(4.47)	(8.01)
Earnings (loss) per share attributable to Dell Technologies Inc - diluted (in dollars per share)	$ (1.94)	$ (1.51)	$ (4.47)	$ (8.01)

BUSINESS COMBINATIONS - Defined Benefit Pension Plan (Details) - Pension Plan - EMC $ in Millions	Sep. 07, 2016 USD ($)
Business Acquisition [Line Items]
Under-funded status of plan	$ 97
Fair value of plan assets	493
Common Collective Trust
Business Acquisition [Line Items]
Fair value of plan assets	341
Corporate Debt Securities
Business Acquisition [Line Items]
Fair value of plan assets	151
US Treasury Securities
Business Acquisition [Line Items]
Fair value of plan assets	$ 1

DISCONTINUED OPERATIONS - Narrative (Details) - USD ($) $ in Billions	Nov. 02, 2016	Oct. 31, 2016	Sep. 12, 2016	Jun. 19, 2016	Mar. 27, 2016
Dell Services \| Discontinued Operations, Held-for-sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash consideration					$ 3.0
Dell Software Group \| Discontinued Operations, Held-for-sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash consideration				$ 2.4
Dell EMC Enterprise Content Division \| Discontinued Operations, Held-for-sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash consideration			$ 1.6
Subsequent Event \| Dell Services \| Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash consideration	$ 3.0
Pre-tax gain on sale	$ 1.5
Subsequent Event \| Dell Software Group \| Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash consideration		$ 2.4
Pre-tax gain on sale		$ 1.2

DISCONTINUED OPERATIONS - Key financial results of the Services business (Details) - USD ($) $ in Millions	2 Months Ended	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015	Jan. 29, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations, net of income taxes		$ (438)	$ 84	$ 875	$ 51
Dell Services \| Discontinued Operations, Held-for-sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net revenue		658	675	1,968	2,011
Cost of net revenue		523	521	1,555	1,611
Operating expenses		116	88	322	289
Income from discontinued operations before income taxes		19	66	91	111
Income tax provision (benefit)		(37)	(11)	(955)	35
Income from discontinued operations, net of income taxes		56	77	1,046	76
Deferred tax asset, basis difference for entities held for sale						$ 1,000
Dell Software Group \| Discontinued Operations, Held-for-sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net revenue		326	318	968	961
Cost of net revenue		74	97	249	282
Operating expenses		233	234	721	695
Interest and other, net		(8)	(2)	(1)	(8)
Income from discontinued operations before income taxes		11	(15)	(3)	(24)
Income tax provision (benefit)		489	(22)	152	1
Income from discontinued operations, net of income taxes		$ (478)	$ 7	$ (155)	$ (25)
Dell EMC Enterprise Content Division \| Discontinued Operations, Held-for-sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net revenue	$ 74
Cost of net revenue	28
Operating expenses	66
Income from discontinued operations before income taxes	(20)
Income tax provision (benefit)	(4)
Income from discontinued operations, net of income taxes	$ (16)

DISCONTINUED OPERATIONS - Major classes of assets and liabilities (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Current assets:
Total current assets	$ 5,904	$ 4,333
Current liabilities:
Total current liabilities	1,677	1,599
Dell Software Group \| Discontinued Operations, Held-for-sale
Current assets:
Cash and cash equivalents	82	254
Accounts receivable, net	200	244
Inventories, net	19	24
Other current assets	3	11
Total current assets	304	533
Property, plant, and equipment, net	116	106
Goodwill	1,391	1,391
Intangible assets, net	557	613
Other non-current assets	9	8
Total assets	2,377	2,651
Current liabilities:
Accounts payable	14	15
Accrued and other	140	160
Short-term deferred revenue	621	625
Total current liabilities	775	800
Long-term deferred revenue	338	333
Other non-current liabilities	80	82
Total liabilities	1,193	1,215
Dell Services \| Discontinued Operations, Held-for-sale
Current assets:
Accounts receivable, net	456	404
Other current assets	67	73
Total current assets	523	477
Property, plant, and equipment, net	566	515
Goodwill	252	252
Intangible assets, net	376	388
Other non-current assets	53	50
Total assets	1,770	1,682
Current liabilities:
Accounts payable	28	38
Accrued and other	159	180
Short-term deferred revenue	83	82
Total current liabilities	270	300
Long-term deferred revenue	42	53
Other non-current liabilities	40	31
Total liabilities	352	$ 384
Dell EMC Enterprise Content Division \| Discontinued Operations, Held-for-sale
Current assets:
Other current assets	6
Total current assets	6
Property, plant, and equipment, net	15
Goodwill	661
Intangible assets, net	1,070
Total assets	1,752
Current liabilities:
Accrued and other	8
Short-term deferred revenue	114
Total current liabilities	122
Long-term deferred revenue	10
Total liabilities	$ 132

DISCONTINUED OPERATIONS - Significant cash flow items (Details) - Discontinued Operations, Held-for-sale - USD ($) $ in Millions	9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015
Dell Services
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation and amortization	$ 32	$ 161
Capital expenditures	(82)	(65)
Dell Software Group
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation and amortization	66	125
Capital expenditures	$ (20)	$ (20)

FAIR VALUE MEASUREMENTS - Company's hierarchy for its assets and liabilities measured at fair value on a recurring basis (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Assets:
Derivative instruments	$ 204	$ 195
Liabilities:
Derivative instruments	18	12
Fair Value, Measurements, Recurring
Assets:
Derivative instruments	204	195
Common stock purchase agreement	0	10
Total assets	10,131	4,037
Liabilities:
Derivative instruments	18	12
Debt - Other	0	28
Total liabilities	18	40
Fair Value, Measurements, Recurring \| Money market funds
Assets:
Cash equivalents:	4,222	3,832
Fair Value, Measurements, Recurring \| Municipal obligations
Assets:
Cash equivalents:	15	0
Fair Value, Measurements, Recurring \| Level 1
Assets:
Derivative instruments	0	0
Common stock purchase agreement	0	0
Total assets	4,859	3,832
Liabilities:
Derivative instruments	0	0
Debt - Other	0	0
Total liabilities	0	0
Fair Value, Measurements, Recurring \| Level 1 \| Money market funds
Assets:
Cash equivalents:	4,222	3,832
Fair Value, Measurements, Recurring \| Level 1 \| Municipal obligations
Assets:
Cash equivalents:	0	0
Fair Value, Measurements, Recurring \| Level 2
Assets:
Derivative instruments	204	195
Common stock purchase agreement	0	0
Total assets	5,272	195
Liabilities:
Derivative instruments	18	12
Debt - Other	0	0
Total liabilities	18	12
Fair Value, Measurements, Recurring \| Level 2 \| Money market funds
Assets:
Cash equivalents:	0	0
Fair Value, Measurements, Recurring \| Level 2 \| Municipal obligations
Assets:
Cash equivalents:	15	0
Fair Value, Measurements, Recurring \| Level 3
Assets:
Derivative instruments	0	0
Common stock purchase agreement	0	10
Total assets	0	10
Liabilities:
Derivative instruments	0	0
Debt - Other	0	28
Total liabilities	0	28
Fair Value, Measurements, Recurring \| Level 3 \| Money market funds
Assets:
Cash equivalents:	0	0
Fair Value, Measurements, Recurring \| Level 3 \| Municipal obligations
Assets:
Cash equivalents:	0	0
U.S. government and agencies \| Fair Value, Measurements, Recurring
Assets:
Investments	999	0
U.S. government and agencies \| Fair Value, Measurements, Recurring \| Level 1
Assets:
Investments	479	0
U.S. government and agencies \| Fair Value, Measurements, Recurring \| Level 2
Assets:
Investments	520	0
U.S. government and agencies \| Fair Value, Measurements, Recurring \| Level 3
Assets:
Investments	0	0
U.S. corporate debt securities \| Fair Value, Measurements, Recurring
Assets:
Investments	1,946	0
U.S. corporate debt securities \| Fair Value, Measurements, Recurring \| Level 1
Assets:
Investments	0	0
U.S. corporate debt securities \| Fair Value, Measurements, Recurring \| Level 2
Assets:
Investments	1,946	0
U.S. corporate debt securities \| Fair Value, Measurements, Recurring \| Level 3
Assets:
Investments	0	0
Foreign debt securities \| Fair Value, Measurements, Recurring
Assets:
Investments	2,201	0
Foreign debt securities \| Fair Value, Measurements, Recurring \| Level 1
Assets:
Investments	0	0
Foreign debt securities \| Fair Value, Measurements, Recurring \| Level 2
Assets:
Investments	2,201	0
Foreign debt securities \| Fair Value, Measurements, Recurring \| Level 3
Assets:
Investments	0	0
Municipal obligations \| Fair Value, Measurements, Recurring
Assets:
Investments	382	0
Municipal obligations \| Fair Value, Measurements, Recurring \| Level 1
Assets:
Investments	0	0
Municipal obligations \| Fair Value, Measurements, Recurring \| Level 2
Assets:
Investments	382	0
Municipal obligations \| Fair Value, Measurements, Recurring \| Level 3
Assets:
Investments	0	0
Asset-backed securities \| Fair Value, Measurements, Recurring
Assets:
Investments	4	0
Asset-backed securities \| Fair Value, Measurements, Recurring \| Level 1
Assets:
Investments	0	0
Asset-backed securities \| Fair Value, Measurements, Recurring \| Level 2
Assets:
Investments	4	0
Asset-backed securities \| Fair Value, Measurements, Recurring \| Level 3
Assets:
Investments	0	0
Equity and other securities \| Fair Value, Measurements, Recurring
Assets:
Investments	158	0
Equity and other securities \| Fair Value, Measurements, Recurring \| Level 1
Assets:
Investments	158	0
Equity and other securities \| Fair Value, Measurements, Recurring \| Level 2
Assets:
Investments	0	0
Equity and other securities \| Fair Value, Measurements, Recurring \| Level 3
Assets:
Investments	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions		9 Months Ended
	Sep. 07, 2016	Oct. 28, 2016	Oct. 30, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from debt		$ 45,986	$ 4,893
Sale of stock, price per share (in dollars per share)	$ 27.50
Issuance of common stock	$ 4,400	$ 14,468
Secured And Unsecured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from debt	$ 45,900
Class A Common Stock \| MD Stockholders
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock issued during period (in shares)	86,909,091
Class A Common Stock \| MSDC Stockholders
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock issued during period (in shares)	16,104,050
Common Class B \| SLP Stockholders
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock issued during period (in shares)	38,805,040
Common Class C \| Temasek Holdings Private Limited
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stock issued during period (in shares)	18,181,818

FAIR VALUE MEASUREMENTS - Carrying value and estimated fair value of outstanding debt (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total long-term debt	$ 47,284	$ 10,650
Term Loan Facilities \| Secured Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total long-term debt	0	6,100
Fair Value	0	6,200
Senior Secured Credit Facilities \| Secured Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total long-term debt	15,600	0
Fair Value	15,900	0
Senior First Lien Notes \| Secured Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total long-term debt	0	1,400
Fair Value	0	1,500
First Lien Notes \| Secured Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total long-term debt	19,600	0
Fair Value	21,700	0
Unsecured Notes and Debentures \| Unsecured Notes and Debentures
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total long-term debt	2,300	2,700
Fair Value	2,500	2,700
Senior Unsecured Notes \| Unsecured Notes and Debentures
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total long-term debt	3,100	0
Fair Value	3,500	0
EMC Notes \| Unsecured Notes and Debentures
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total long-term debt	5,500	0
Fair Value	5,300	0
Bridge Facilities \| Bridge Facilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total long-term debt	6,100	0
Fair Value	$ 6,200	$ 0

INVESTMENTS (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
INVESTMENTS (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Schedule of Available-for-sale Securities and Cost Method Investments [Table] [Line Items]
Carrying Value	$ 6,142	$ 114
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Cost	6,146	114
Available-for-sale Securities, Gross Unrealized Gain (Loss) [Abstract]
Unrealized Gain	8	0
Unrealized (Loss)	(12)	0
Short-term Investments
Schedule of Available-for-sale Securities and Cost Method Investments [Table] [Line Items]
Debt securities, carrying value	1,857	0
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Debt securities, cost	1,857	0
Available-for-sale Securities, Gross Unrealized Gain (Loss) [Abstract]
Debt securities, unrealized gain	0	0
Debt securities, unrealized (loss)	0	0
Short-term Investments \| U.S. government and agencies
Schedule of Available-for-sale Securities and Cost Method Investments [Table] [Line Items]
Debt securities, carrying value	186	0
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Debt securities, cost	186	0
Available-for-sale Securities, Gross Unrealized Gain (Loss) [Abstract]
Debt securities, unrealized gain	0	0
Debt securities, unrealized (loss)	0	0
Short-term Investments \| U.S. corporate debt securities
Schedule of Available-for-sale Securities and Cost Method Investments [Table] [Line Items]
Debt securities, carrying value	550	0
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Debt securities, cost	550	0
Available-for-sale Securities, Gross Unrealized Gain (Loss) [Abstract]
Debt securities, unrealized gain	0	0
Debt securities, unrealized (loss)	0	0
Short-term Investments \| Foreign debt securities
Schedule of Available-for-sale Securities and Cost Method Investments [Table] [Line Items]
Debt securities, carrying value	755	0
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Debt securities, cost	755	0
Available-for-sale Securities, Gross Unrealized Gain (Loss) [Abstract]
Debt securities, unrealized gain	0	0
Debt securities, unrealized (loss)	0	0
Short-term Investments \| Municipal obligations
Schedule of Available-for-sale Securities and Cost Method Investments [Table] [Line Items]
Debt securities, carrying value	366	0
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Debt securities, cost	366	0
Available-for-sale Securities, Gross Unrealized Gain (Loss) [Abstract]
Debt securities, unrealized gain	0	0
Debt securities, unrealized (loss)	0	0
Long-term Investments
Schedule of Available-for-sale Securities and Cost Method Investments [Table] [Line Items]
Equity and other securities, carrying value	610	114
Carrying Value	4,285	114
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Equity and other securities, cost	602	114
Cost	4,289	114
Available-for-sale Securities, Gross Unrealized Gain (Loss) [Abstract]
Equity and other securities, unrealized gain	8	0
Equity and other securities, unrealized (loss)	0	0
Unrealized Gain	8	0
Unrealized (Loss)	(12)	0
Long-term Investments \| U.S. government and agencies
Schedule of Available-for-sale Securities and Cost Method Investments [Table] [Line Items]
Debt securities, carrying value	813	0
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Debt securities, cost	815	0
Available-for-sale Securities, Gross Unrealized Gain (Loss) [Abstract]
Debt securities, unrealized gain	0	0
Debt securities, unrealized (loss)	(2)	0
Long-term Investments \| U.S. corporate debt securities
Schedule of Available-for-sale Securities and Cost Method Investments [Table] [Line Items]
Debt securities, carrying value	1,396	0
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Debt securities, cost	1,401	0
Available-for-sale Securities, Gross Unrealized Gain (Loss) [Abstract]
Debt securities, unrealized gain	0	0
Debt securities, unrealized (loss)	(5)	0
Long-term Investments \| Foreign debt securities
Schedule of Available-for-sale Securities and Cost Method Investments [Table] [Line Items]
Debt securities, carrying value	1,446	0
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Debt securities, cost	1,451	0
Available-for-sale Securities, Gross Unrealized Gain (Loss) [Abstract]
Debt securities, unrealized gain	0	0
Debt securities, unrealized (loss)	(5)	0
Long-term Investments \| Municipal obligations
Schedule of Available-for-sale Securities and Cost Method Investments [Table] [Line Items]
Debt securities, carrying value	16	0
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Debt securities, cost	16	0
Available-for-sale Securities, Gross Unrealized Gain (Loss) [Abstract]
Debt securities, unrealized gain	0	0
Debt securities, unrealized (loss)	0	0
Long-term Investments \| Asset-backed securities
Schedule of Available-for-sale Securities and Cost Method Investments [Table] [Line Items]
Debt securities, carrying value	4	0
Available-for-sale Securities, Amortized Cost Basis [Abstract]
Debt securities, cost	4	0
Available-for-sale Securities, Gross Unrealized Gain (Loss) [Abstract]
Debt securities, unrealized gain	0	0
Debt securities, unrealized (loss)	$ 0	$ 0

INVESTMENTS - Contractual Maturities (Details) $ in Millions	Oct. 28, 2016 USD ($)
Amortized Cost
Short term investments not classified as due within one year	$ 136
Debt Securities
Carrying Value
Due within one year	1,721
Due after 1 year through 5 years	3,441
Due after 5 years through 10 years	117
Due after 10 years	253
Total	5,532
Amortized Cost
Due within one year	1,721
Due after 1 year through 5 years	3,451
Due after 5 years through 10 years	118
Due after 10 years	254
Total	$ 5,544

FINANCIAL SERVICES - Financing Receivables Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015	Jan. 29, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
New financing originations	$ 1,100	$ 900	$ 3,000	$ 2,800
Financing receivable, net	5,439		5,439		$ 5,092
Revolving
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, net	913		$ 913		1,055
Repayment term (in years)			12 months
Fixed-term
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, net	4,526		$ 4,526		4,037
Future maturities
Fiscal 2017	505		505
Fiscal 2018	1,462		1,462
Fiscal 2019	883		883
Fiscal 2020	331		331
Fiscal 2021	74		$ 74
Fixed-term \| Business customers \| Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Repayment term (in years)			2 years
Fixed-term \| Business customers \| Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Repayment term (in years)			4 years
Fixed-term \| Qualified small businesses, large commercial accounts, governmental organizations, educational entities, and certain individual consumer customers \| Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Repayment term (in years)			3 years
Fixed-term \| Qualified small businesses, large commercial accounts, governmental organizations, educational entities, and certain individual consumer customers \| Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Repayment term (in years)			5 years
Customer receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, net	4,978		$ 4,978		4,634
Customer receivables \| Revolving
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, net	913		913		1,055
Customer receivables \| Fixed-term
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, net	$ 4,065		$ 4,065		$ 3,579

FINANCIAL SERVICES - Financing Receivables (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jul. 29, 2016	Jan. 29, 2016	Oct. 30, 2015	Jul. 31, 2015	Jan. 30, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables, net	$ 5,439		$ 5,092
Short-term	3,049		2,915
Long-term	2,390		2,177
Customer receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Customer receivables, gross	5,124		4,810
Allowances for losses	(146)	$ (156)	(176)	$ (172)	$ (177)	$ (194)
Financing receivables, net	4,978		4,634
Residual interest
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables, net	461		458
Revolving
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables, net	913		1,055
Short-term	913		1,055
Long-term	0		0
Revolving \| Customer receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Customer receivables, gross	1,008		1,173
Allowances for losses	(95)	(100)	(118)	(121)	(127)	(145)
Financing receivables, net	913		1,055
Fixed-term
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables, net	4,526		4,037
Short-term	2,136		1,860
Long-term	2,390		2,177
Fixed-term \| Customer receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Customer receivables, gross	4,116		3,637
Allowances for losses	(51)	$ (56)	(58)	$ (51)	$ (50)	$ (49)
Financing receivables, net	4,065		3,579
Fixed-term \| Residual interest
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivables, net	$ 461		$ 458

FINANCIAL SERVICES - Changes in Allowance for financing receivable (Details) - Customer receivables - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 156	$ 177	$ 176	$ 194
Charge-offs, net of recoveries	(29)	(28)	(82)	(89)
Provision charged to income statement	19	23	52	67
Balance at end of period	146	172	146	172
Revolving
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	100	127	118	145
Charge-offs, net of recoveries	(21)	(25)	(69)	(77)
Provision charged to income statement	16	19	46	53
Balance at end of period	95	121	95	121
Fixed-term
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	56	50	58	49
Charge-offs, net of recoveries	(8)	(3)	(13)	(12)
Provision charged to income statement	3	4	6	14
Balance at end of period	$ 51	$ 51	$ 51	$ 51

FINANCIAL SERVICES - Aging (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	$ 4,777	$ 4,460
Total customer receivables, gross	5,124	4,810
Revolving \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total customer receivables, gross	1,008	1,173
Revolving \| Dell Preferred Account (DPA)
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total customer receivables, gross	808	947
Revolving \| Dell Preferred Account (DPA) \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	696	812
Total customer receivables, gross	808	947
Revolving \| Dell Business Credit (DBC)
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total customer receivables, gross	200	226
Revolving \| Dell Business Credit (DBC) \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	178	202
Total customer receivables, gross	200	226
Fixed-term \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total customer receivables, gross	4,116	3,637
Fixed-term \| Consumer and Small Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total customer receivables, gross	357	329
Fixed-term \| Consumer and Small Commercial \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	339	315
Total customer receivables, gross	357	329
Fixed-term \| Medium and Large Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total customer receivables, gross	3,759	3,308
Fixed-term \| Medium and Large Commercial \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	3,564	3,131
Total customer receivables, gross	3,759	3,308
Past Due 1 — 90 Days \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	296	303
Past Due 1 — 90 Days \| Revolving \| Dell Preferred Account (DPA) \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	84	99
Past Due 1 — 90 Days \| Revolving \| Dell Business Credit (DBC) \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	17	20
Past Due 1 — 90 Days \| Fixed-term \| Consumer and Small Commercial \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	16	13
Past Due 1 — 90 Days \| Fixed-term \| Medium and Large Commercial \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	179	171
Past Due 90 Days \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	51	47
Past Due 90 Days \| Revolving \| Dell Preferred Account (DPA) \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	28	36
Past Due 90 Days \| Revolving \| Dell Business Credit (DBC) \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	5	4
Past Due 90 Days \| Fixed-term \| Consumer and Small Commercial \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	2	1
Past Due 90 Days \| Fixed-term \| Medium and Large Commercial \| Customer receivables
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	$ 16	$ 6

FINANCIAL SERVICES - Credit Quality (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Revolving \| Dell Preferred Account (DPA)
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	$ 808	$ 947
Revolving \| Dell Business Credit (DBC)
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	200	226
Fixed-term \| Consumer and Small Commercial
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	357	329
Fixed-term \| Medium and Large Commercial
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	3,759	3,308
Higher \| Revolving \| Dell Preferred Account (DPA)
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	131	148
Higher \| Revolving \| Dell Business Credit (DBC)
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	58	68
Higher \| Fixed-term \| Consumer and Small Commercial
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	111	93
Higher \| Fixed-term \| Medium and Large Commercial
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	1,811	1,597
Mid \| Revolving \| Dell Preferred Account (DPA)
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	248	270
Mid \| Revolving \| Dell Business Credit (DBC)
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	59	65
Mid \| Fixed-term \| Consumer and Small Commercial
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	144	136
Mid \| Fixed-term \| Medium and Large Commercial
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	1,205	1,075
Lower \| Revolving \| Dell Preferred Account (DPA)
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	429	529
Lower \| Revolving \| Dell Business Credit (DBC)
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	83	93
Lower \| Fixed-term \| Consumer and Small Commercial
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	102	100
Lower \| Fixed-term \| Medium and Large Commercial
Financing Receivable, Recorded Investment [Line Items]
Customer receivables, gross	$ 743	$ 636

FINANCIAL SERVICES - Securitizations and Structured Financing Debt (Details) - Variable Interest Entity, Primary Beneficiary - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Financing receivables held by consolidated VIEs, net	$ 3,312	$ 3,340
Short-term, net
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Financing receivables held by consolidated VIEs, net	2,073	2,125
Long-term, net
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Financing receivables held by consolidated VIEs, net	$ 1,239	$ 1,215

FINANCIAL SERVICES - Securitizations and Structured Financing Debt Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015	Sep. 07, 2016	Jan. 29, 2016
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Total debt, principal amount	$ 56,787		$ 56,787			$ 13,980
Financing receivables sold			200	$ 40
Variable Interest Entity, Primary Beneficiary
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Transfers	600	$ 700	2,000	$ 2,500
Total debt, principal amount	2,800		2,800			2,800
Structured financing debt
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Total debt, principal amount	3,426		3,426
Secured Debt \| Structured financing debt
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Total debt, principal amount	3,426		3,426			3,411
Asset-backed Securities \| Structured financing debt
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Total debt, principal amount	$ 1,700		$ 1,700
Asset-backed Securities \| Structured financing debt \| Minimum
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Interest rate (as a percent)	0.26%		0.26%
Asset-backed Securities \| Structured financing debt \| Maximum
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Interest rate (as a percent)	3.61%		3.61%
Line of Credit
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Debt capacity					$ 17,575
Finance Leases and Revolving Loan Portfolio Segments \| Secured Debt \| Structured financing debt
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Total debt, principal amount	$ 1,100		$ 1,100			1,300
Debt capacity	2,100		$ 2,100
Term			4 years 6 months
Revolving Credit Facility \| Line of Credit \| Canada
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Debt capacity	164		$ 164
Term			2 years
Revolving Credit Facility \| Line of Credit \| Europe
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Debt capacity	654		$ 654
Term			4 years
Revolving Credit Facility \| Line of Credit \| Canada And Europe
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Line Items]
Structured loans	$ 576		$ 576			$ 559

DEBT - Outstanding debt (Details) - USD ($) $ in Millions	Oct. 28, 2016	Sep. 07, 2016	Jan. 29, 2016
Debt Instrument [Line Items]
Total debt, principal amount	$ 56,787		$ 13,980
Unamortized discount, net of unamortized premium	(310)		(221)
Debt issuance costs	(805)		(128)
Total debt, carrying value	55,672		13,631
Total short-term debt	8,388		2,981
Total long-term debt	47,284		10,650
Structured financing debt
Debt Instrument [Line Items]
Total debt, principal amount	3,426
Secured Debt \| Structured financing debt
Debt Instrument [Line Items]
Total debt, principal amount	$ 3,426		$ 3,411
Secured Debt \| 3.75% Floating rate due October 2018 (Term Loan C Facility)
Debt Instrument [Line Items]
Interest rate (as a percent)	3.75%		3.75%
Total debt, principal amount	$ 0		$ 1,003
Secured Debt \| 4.00% Floating rate due April 2020 (Term Loan B Facility)
Debt Instrument [Line Items]
Interest rate (as a percent)	4.00%		4.00%
Total debt, principal amount	$ 0		$ 4,329
Secured Debt \| 4.00% Floating rate due April 2020 (Term Loan Euro Facility)
Debt Instrument [Line Items]
Interest rate (as a percent)	4.00%		4.00%
Total debt, principal amount	$ 0		$ 891
Secured Debt \| 5.625% due October 2020 (Senior First Lien Notes)
Debt Instrument [Line Items]
Interest rate (as a percent)	5.625%	5.625%	5.625%
Total debt, principal amount	$ 0		$ 1,400
Secured Debt \| 4.00% Term Loan B Facility due September 2023
Debt Instrument [Line Items]
Interest rate (as a percent)	4.00%
Total debt, principal amount	$ 5,000		0
Secured Debt \| 2.53% Term Loan A-1 Facility due December 2018
Debt Instrument [Line Items]
Interest rate (as a percent)	2.53%
Total debt, principal amount	$ 3,700		0
Secured Debt \| 2.78% Term Loan A-2 Facility due September 2021
Debt Instrument [Line Items]
Interest rate (as a percent)	2.78%
Total debt, principal amount	$ 3,925		0
Secured Debt \| 2.53% Term Loan A-3 Facility due December 2018
Debt Instrument [Line Items]
Interest rate (as a percent)	2.53%
Total debt, principal amount	$ 1,800		0
Secured Debt \| 2.53% Revolving Credit Facility due September 2021
Debt Instrument [Line Items]
Interest rate (as a percent)	2.53%
Total debt, principal amount	$ 1,475		0
Secured Debt \| 3.48% due June 2019
Debt Instrument [Line Items]
Interest rate (as a percent)	3.48%
Total debt, principal amount	$ 3,750		0
Secured Debt \| 4.42% due June 2021
Debt Instrument [Line Items]
Interest rate (as a percent)	4.42%
Total debt, principal amount	$ 4,500		0
Secured Debt \| 5.45% due June 2023
Debt Instrument [Line Items]
Interest rate (as a percent)	5.45%
Total debt, principal amount	$ 3,750		0
Secured Debt \| 6.02% due June 2026
Debt Instrument [Line Items]
Interest rate (as a percent)	6.02%
Total debt, principal amount	$ 4,500		0
Secured Debt \| 8.10% due June 2036
Debt Instrument [Line Items]
Interest rate (as a percent)	8.10%
Total debt, principal amount	$ 1,500		0
Secured Debt \| 8.35% due June 2046
Debt Instrument [Line Items]
Interest rate (as a percent)	8.35%
Total debt, principal amount	$ 2,000		$ 0
Unsecured Notes and Debentures \| 3.10% due April 2016
Debt Instrument [Line Items]
Interest rate (as a percent)	3.10%		3.10%
Total debt, principal amount	$ 0		$ 400
Unsecured Notes and Debentures \| 5.65% due April 2018
Debt Instrument [Line Items]
Interest rate (as a percent)	5.65%		5.65%
Total debt, principal amount	$ 500		$ 500
Unsecured Notes and Debentures \| 5.875% due June 2019
Debt Instrument [Line Items]
Interest rate (as a percent)	5.875%		5.875%
Total debt, principal amount	$ 600		$ 600
Unsecured Notes and Debentures \| 4.625% due April 2021
Debt Instrument [Line Items]
Interest rate (as a percent)	4.625%		4.625%
Total debt, principal amount	$ 400		$ 400
Unsecured Notes and Debentures \| 7.10% due April 2028
Debt Instrument [Line Items]
Interest rate (as a percent)	7.10%		7.10%
Total debt, principal amount	$ 300		$ 300
Unsecured Notes and Debentures \| 6.50% due April 2038
Debt Instrument [Line Items]
Interest rate (as a percent)	6.50%		6.50%
Total debt, principal amount	$ 388		$ 388
Unsecured Notes and Debentures \| 5.40% due September 2040
Debt Instrument [Line Items]
Interest rate (as a percent)	5.40%		5.40%
Total debt, principal amount	$ 265		$ 265
Unsecured Notes and Debentures \| 5.875% due June 2021
Debt Instrument [Line Items]
Interest rate (as a percent)	5.875%
Total debt, principal amount	$ 1,625		0
Unsecured Notes and Debentures \| 7.125% due June 2024
Debt Instrument [Line Items]
Interest rate (as a percent)	7.125%
Total debt, principal amount	$ 1,625		0
Unsecured Notes and Debentures \| 1.875% due June 2018
Debt Instrument [Line Items]
Interest rate (as a percent)	1.875%	1.875%
Total debt, principal amount	$ 2,500	$ 2,500	0
Unsecured Notes and Debentures \| 2.650% due June 2020
Debt Instrument [Line Items]
Interest rate (as a percent)	2.65%	2.65%
Total debt, principal amount	$ 2,000	$ 2,000	0
Unsecured Notes and Debentures \| 3.375% due June 2023
Debt Instrument [Line Items]
Interest rate (as a percent)	3.375%	3.375%
Total debt, principal amount	$ 1,000	$ 1,000	0
Bridge Facilities \| 4.875% Asset Sale Bridge Facility due September 2017
Debt Instrument [Line Items]
Interest rate (as a percent)	4.875%	4.875%
Total debt, principal amount	$ 2,200		0
Bridge Facilities \| 2.28% Margin Bridge Facility due September 2017
Debt Instrument [Line Items]
Interest rate (as a percent)	2.28%
Total debt, principal amount	$ 2,500	$ 2,500	0
Bridge Facilities \| 2.28% VMware Note Bridge Facility due September 2017
Debt Instrument [Line Items]
Interest rate (as a percent)	2.28%
Total debt, principal amount	$ 1,500		0
Other
Debt Instrument [Line Items]
Total debt, principal amount	$ 58		$ 93

DEBT - Narrative (Details) € in Billions		9 Months Ended
DEBT - Narrative (Details) € in Billions	Sep. 07, 2016 USD ($) shares	Oct. 28, 2016 USD ($)	Oct. 30, 2015 USD ($)	Jun. 22, 2016 USD ($)	Jun. 01, 2016 USD ($)	Jan. 29, 2016 USD ($)	Oct. 29, 2013 USD ($)	Oct. 29, 2013 EUR (€)
Debt Instrument [Line Items]
Proceeds from debt		$ 45,986,000,000	$ 4,893,000,000
Total debt, principal amount		56,787,000,000				$ 13,980,000,000
Bridge Facilities
Debt Instrument [Line Items]
Total debt, principal amount		6,200,000,000
Term Loan Facilities and ABL Credit Facility
Debt Instrument [Line Items]
Repayment of borrowings	$ 6,100,000,000
Structured financing debt
Debt Instrument [Line Items]
Total debt, principal amount		3,426,000,000
Secured Debt
Debt Instrument [Line Items]
Debt, stated amount					$ 20,000,000,000
Secured Debt \| 2.53% Revolving Credit Facility due September 2021
Debt Instrument [Line Items]
Repayments		$ 500,000,000
Interest rate (as a percent)		2.53%
Total debt, principal amount		$ 1,475,000,000				0
Secured Debt \| 4.00% Term Loan B Facility due September 2023
Debt Instrument [Line Items]
Interest rate (as a percent)		4.00%
Total debt, principal amount		$ 5,000,000,000				0
Secured Debt \| 2.53% Term Loan A-1 Facility due December 2018
Debt Instrument [Line Items]
Interest rate (as a percent)		2.53%
Total debt, principal amount		$ 3,700,000,000				0
Secured Debt \| 2.78% Term Loan A-2 Facility due September 2021
Debt Instrument [Line Items]
Interest rate (as a percent)		2.78%
Total debt, principal amount		$ 3,925,000,000				0
Secured Debt \| 2.53% Term Loan A-3 Facility due December 2018
Debt Instrument [Line Items]
Interest rate (as a percent)		2.53%
Total debt, principal amount		$ 1,800,000,000				0
Secured Debt \| 3.48% due June 2019
Debt Instrument [Line Items]
Interest rate (as a percent)		3.48%
Total debt, principal amount		$ 3,750,000,000				0
Secured Debt \| 4.42% due June 2021
Debt Instrument [Line Items]
Interest rate (as a percent)		4.42%
Total debt, principal amount		$ 4,500,000,000				0
Secured Debt \| 5.45% due June 2023
Debt Instrument [Line Items]
Interest rate (as a percent)		5.45%
Total debt, principal amount		$ 3,750,000,000				0
Secured Debt \| 6.02% due June 2026
Debt Instrument [Line Items]
Interest rate (as a percent)		6.02%
Total debt, principal amount		$ 4,500,000,000				0
Secured Debt \| 8.10% due June 2036
Debt Instrument [Line Items]
Interest rate (as a percent)		8.10%
Total debt, principal amount		$ 1,500,000,000				0
Secured Debt \| 8.35% due June 2046
Debt Instrument [Line Items]
Interest rate (as a percent)		8.35%
Total debt, principal amount		$ 2,000,000,000				$ 0
Secured Debt \| ABL Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Maximum aggregate borrowings	$ 2,000,000,000	$ 32,800,000,000
Secured Debt \| 4.00% Floating rate due April 2020 (Term Loan B Facility)
Debt Instrument [Line Items]
Interest rate (as a percent)		4.00%				4.00%
Debt, stated amount							$ 4,700,000,000
Total debt, principal amount		$ 0				$ 4,329,000,000
Secured Debt \| 3.75% Floating rate due October 2018 (Term Loan C Facility)
Debt Instrument [Line Items]
Interest rate (as a percent)		3.75%				3.75%
Debt, stated amount							$ 1,500,000,000.0
Total debt, principal amount		$ 0				$ 1,003,000,000
Secured Debt \| 4.00% Floating rate due April 2020 (Term Loan Euro Facility)
Debt Instrument [Line Items]
Interest rate (as a percent)		4.00%				4.00%
Debt, stated amount \| €								€ 0.7
Total debt, principal amount		$ 0				$ 891,000,000
Secured Debt \| 5.625% due October 2020 (Senior First Lien Notes)
Debt Instrument [Line Items]
Interest rate (as a percent)	5.625%	5.625%				5.625%
Debt, stated amount	$ 1,500,000,000.0
Total debt, principal amount		$ 0				$ 1,400,000,000
Secured Debt \| 5.625% due October 2020 (Senior First Lien Notes) \| Debt Redemption, First $150 Million
Debt Instrument [Line Items]
Debt redemption, threshold	$ 150,000,000
Debt redemption, percent of aggregate principal	103.00%
Secured Debt \| 5.625% due October 2020 (Senior First Lien Notes) \| Debt Redemption, Remaining Balance
Debt Instrument [Line Items]
Debt redemption, threshold	$ 1,250,000,000
Debt redemption, percent of aggregate principal	100.00%
Secured Debt \| Structured financing debt
Debt Instrument [Line Items]
Total debt, principal amount		3,426,000,000				3,411,000,000
Unsecured Notes and Debentures
Debt Instrument [Line Items]
Repayments		$ 400,000,000
Debt, stated amount				$ 3,250,000,000
Unsecured Notes and Debentures \| 5.875% due June 2021
Debt Instrument [Line Items]
Interest rate (as a percent)		5.875%
Total debt, principal amount		$ 1,625,000,000				0
Unsecured Notes and Debentures \| 7.125% due June 2024
Debt Instrument [Line Items]
Interest rate (as a percent)		7.125%
Total debt, principal amount		$ 1,625,000,000				0
Unsecured Notes and Debentures \| 1.875% due June 2018
Debt Instrument [Line Items]
Interest rate (as a percent)	1.875%	1.875%
Total debt, principal amount	$ 2,500,000,000	$ 2,500,000,000				0
Unsecured Notes and Debentures \| 2.650% due June 2020
Debt Instrument [Line Items]
Interest rate (as a percent)	2.65%	2.65%
Total debt, principal amount	$ 2,000,000,000	$ 2,000,000,000				0
Unsecured Notes and Debentures \| 3.375% due June 2023
Debt Instrument [Line Items]
Interest rate (as a percent)	3.375%	3.375%
Total debt, principal amount	$ 1,000,000,000	$ 1,000,000,000				0
Secured And Unsecured Notes
Debt Instrument [Line Items]
Proceeds from debt	45,900,000,000
Debt issuance and debt extinguishment costs	(245,000,000)
Decrease in prepaid escrow deposit	58,000,000
Investment income from prepaid escrow deposit	14,000,000
Line of Credit
Debt Instrument [Line Items]
Maximum aggregate borrowings	$ 17,575,000,000
Debt instrument, collateral, percent of capital stock of borrowers	100.00%
Line of Credit \| 2.53% Revolving Credit Facility due September 2021
Debt Instrument [Line Items]
Available borrowing capacity	$ 1,600,000,000
Line of credit accordion feature, limit increase	$ 10,000,000,000
Line of credit accordion feature, percent of consolidated EBITDA	100.00%
Line of credit accordion feature, unlimited amount, pro forma net first lien leverage ratio threshold	3.25
Line of Credit \| 2.53% Revolving Credit Facility due September 2021 \| Base Rate
Debt Instrument [Line Items]
Interest rate (as a percent)	0.00%
Line of Credit \| 2.53% Revolving Credit Facility due September 2021 \| LIBOR
Debt Instrument [Line Items]
Interest rate (as a percent)	0.00%
Line of Credit \| 4.00% Term Loan B Facility due September 2023
Debt Instrument [Line Items]
Annual principal amortization	1.00%
Line of Credit \| 4.00% Term Loan B Facility due September 2023 \| Base Rate
Debt Instrument [Line Items]
Interest rate (as a percent)	1.75%
Line of Credit \| 4.00% Term Loan B Facility due September 2023 \| LIBOR
Debt Instrument [Line Items]
Interest rate (as a percent)	0.75%
Line of Credit \| 2.78% Term Loan A-2 Facility due September 2021
Debt Instrument [Line Items]
Annual principal amortization	5.00%
Annual principal amortization, years three and four	10.00%
Annual principal amortization, year five	70.00%
Line of Credit \| Letter of Credit
Debt Instrument [Line Items]
Maximum aggregate borrowings	$ 500,000,000
Line of Credit \| Bridge Facilities
Debt Instrument [Line Items]
Maximum aggregate borrowings	$ 400,000,000
Bridge Facilities \| 4.875% Asset Sale Bridge Facility due September 2017
Debt Instrument [Line Items]
Interest rate (as a percent)	4.875%	4.875%
Debt, stated amount	$ 2,200,000,000
Total debt, principal amount		$ 2,200,000,000				0
Required prepayment from net cash proceeds from sale of certain asset sales or dispositions	100.00%
Bridge Facilities \| 4.875% Asset Sale Bridge Facility due September 2017 \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	7.50%
Quarterly increase in basis spread on variable rate after six months	0.50%
Bridge Facilities \| 2.28% Margin Bridge Facility due September 2017
Debt Instrument [Line Items]
Interest rate (as a percent)		2.28%
Total debt, principal amount	$ 2,500,000,000	$ 2,500,000,000				0
Required prepayment from net cash proceeds from sale of certain asset sales or dispositions	100.00%
Debt instrument, collateral (in shares) \| shares	77,033,442
Bridge Facilities \| 2.28% Margin Bridge Facility due September 2017 \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.75%
Bridge Facilities \| 2.28% Margin Bridge Facility due September 2017 \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
Bridge Facilities \| 2.28% VMware Note Bridge Facility due September 2017
Debt Instrument [Line Items]
Interest rate (as a percent)		2.28%
Debt, stated amount	$ 1,500,000,000
Total debt, principal amount		$ 1,500,000,000				$ 0
Debt Instrument, Collateral Amount	$ 1,500,000,000
Bridge Facilities \| 2.28% VMware Note Bridge Facility due September 2017 \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.75%
Bridge Facilities \| 2.28% VMware Note Bridge Facility due September 2017 \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%

DEBT - Aggregate future maturities (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Total maturities, principal amount
2017 (remaining three months)	$ 660
2018	8,213
2019	9,708
2020	4,943
2021	2,359
Thereafter	30,904
Total debt, principal amount	56,787	$ 13,980
Associated carrying value adjustments
2017 (remaining three months)	(1)
2018	(76)
2019	(113)
2020	(63)
2021	0
Thereafter	(862)
Total	(1,115)
Total maturities, carrying value amount
2017 (remaining three months)	659
2018	8,137
2019	9,595
2020	4,880
2021	2,359
Thereafter	30,042
Total debt, carrying value	55,672	$ 13,631
Structured Financing Debt
Total maturities, principal amount
2017 (remaining three months)	581
2018	1,754
2019	911
2020	150
2021	27
Thereafter	3
Total debt, principal amount	3,426
Senior Secured Credit Facilities and First Lien Notes
Total maturities, principal amount
2017 (remaining three months)	62
2018	246
2019	5,795
2020	4,193
2021	332
Thereafter	25,272
Total debt, principal amount	35,900
Unsecured Notes and Debentures
Total maturities, principal amount
2017 (remaining three months)	0
2018	0
2019	500
2020	600
2021	0
Thereafter	1,353
Total debt, principal amount	2,453
Senior Notes and EMC Notes
Total maturities, principal amount
2017 (remaining three months)	0
2018	0
2019	2,500
2020	0
2021	2,000
Thereafter	4,250
Total debt, principal amount	8,750
Bridge Facilities
Total maturities, principal amount
2017 (remaining three months)	0
2018	6,200
2019	0
2020	0
2021	0
Thereafter	0
Total debt, principal amount	6,200
Other
Total maturities, principal amount
2017 (remaining three months)	17
2018	13
2019	2
2020	0
2021	0
Thereafter	26
Total debt, principal amount	$ 58

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Oct. 28, 2016	Sep. 07, 2016
Designated as cash flow hedging instruments \| Foreign Exchange Forward
Derivative [Line Items]
Term of derivative contract	12 months
Non-designated as hedging instruments \| Foreign Exchange Forward, Monetary Assets and Liabilities
Derivative [Line Items]
Term of derivative contract	3 months
Non-designated as hedging instruments \| Foreign Exchange Forward, Monetary Assets and Liabilities \| Financing Receivables
Derivative [Line Items]
Term of derivative contract	3 years
Non-designated as hedging instruments \| Interest Rate Swap
Derivative [Line Items]
Term of derivative contract	3 years
Non-designated as hedging instruments \| Interest Rate Swap \| Structured Financing Debt
Derivative [Line Items]
Term of derivative contract	3 years
EMC \| Foreign Exchange Contracts
Derivative [Line Items]
Derivative assets acquired		$ 7.0

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Notional Amounts of Outstanding Derivative Instruments (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Foreign Exchange Contracts
Derivative [Line Items]
Notional amount	$ 6,715	$ 4,932
Foreign Exchange Contracts \| Designated as cash flow hedging instruments
Derivative [Line Items]
Notional amount	3,699	3,947
Foreign Exchange Contracts \| Non-designated as hedging instruments
Derivative [Line Items]
Notional amount	3,016	985
Interest Rate Contracts \| Non-designated as hedging instruments
Derivative [Line Items]
Notional amount	$ 979	$ 1,017

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Effect of Derivative Instruments on the Consolidated Statements of Financial Position and the Consolidated Statements of Income (Loss) (Details) - Derivatives in Cash Flow Hedging Relationships - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Accumulated OCI, Net of Tax, on Derivatives (Effective Portion)	$ 82	$ 12	$ (25)	$ 72
Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)	17	39	(64)	312
Gain (Loss) Recognized in Income on Derivative (Ineffective Portion)	0	0	0	(1)
Foreign Exchange Contracts
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Accumulated OCI, Net of Tax, on Derivatives (Effective Portion)	82	12	(25)	72
Foreign Exchange Contracts \| Total net revenue
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)	23	25	(44)	280
Foreign Exchange Contracts \| Total cost of net revenue
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)	(6)	14	(20)	32
Interest Rate Contracts
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Accumulated OCI, Net of Tax, on Derivatives (Effective Portion)	0	0	0	0
Interest Rate Contracts \| Interest and other, net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)	0	0	0	0
Gain (Loss) Recognized in Income on Derivative (Ineffective Portion)	$ 0	$ 0	$ 0	$ (1)

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Fair Value of Derivative Instruments in the Consolidated Statements of Financial Position (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Derivatives, Fair Value [Line Items]
Derivative asset, asset position	$ 484	$ 404
Derivative asset, liability position	(280)	(209)
Derivative assets, net	204	195
Derivative liability, asset position	280	209
Derivative liability, liability position	(298)	(221)
Derivative liabilities, net	(18)	(12)
Derivative contract, asset position	186	183
Derivative contract, liability position	0	0
Net asset (liability)	186	183
Other Current Assets
Derivatives, Fair Value [Line Items]
Derivative assets, net	196	192
Other Non- Current Assets
Derivatives, Fair Value [Line Items]
Derivative assets, net	8	3
Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liabilities, net	(17)	(5)
Other Non-Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liabilities, net	(1)	(7)
Designated as cash flow hedging instruments
Derivatives, Fair Value [Line Items]
Net asset (liability)	129	89
Designated as cash flow hedging instruments \| Other Current Assets
Derivatives, Fair Value [Line Items]
Derivative assets, net	120	89
Designated as cash flow hedging instruments \| Other Non- Current Assets
Derivatives, Fair Value [Line Items]
Derivative assets, net	0	0
Designated as cash flow hedging instruments \| Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liabilities, net	9	0
Designated as cash flow hedging instruments \| Other Non-Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liabilities, net	0	0
Designated as cash flow hedging instruments \| Foreign Exchange Contracts
Derivatives, Fair Value [Line Items]
Derivative contract, asset position	133	100
Derivative contract, liability position	(4)	(11)
Designated as cash flow hedging instruments \| Foreign Exchange Contracts \| Other Current Assets
Derivatives, Fair Value [Line Items]
Derivative asset, asset position	123	100
Derivative asset, liability position	(3)	(11)
Designated as cash flow hedging instruments \| Foreign Exchange Contracts \| Other Non- Current Assets
Derivatives, Fair Value [Line Items]
Derivative asset, asset position	0	0
Derivative asset, liability position	0	0
Designated as cash flow hedging instruments \| Foreign Exchange Contracts \| Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, asset position	10	0
Derivative liability, liability position	(1)	0
Designated as cash flow hedging instruments \| Foreign Exchange Contracts \| Other Non-Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, asset position	0	0
Derivative liability, liability position	0	0
Non-designated as hedging instruments
Derivatives, Fair Value [Line Items]
Net asset (liability)	57	94
Non-designated as hedging instruments \| Other Current Assets
Derivatives, Fair Value [Line Items]
Derivative assets, net	76	103
Non-designated as hedging instruments \| Other Non- Current Assets
Derivatives, Fair Value [Line Items]
Derivative assets, net	8	3
Non-designated as hedging instruments \| Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liabilities, net	(26)	(5)
Non-designated as hedging instruments \| Other Non-Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liabilities, net	(1)	(7)
Non-designated as hedging instruments \| Foreign Exchange Contracts
Derivatives, Fair Value [Line Items]
Derivative contract, asset position	351	302
Derivative contract, liability position	(293)	(206)
Non-designated as hedging instruments \| Foreign Exchange Contracts \| Other Current Assets
Derivatives, Fair Value [Line Items]
Derivative asset, asset position	260	301
Derivative asset, liability position	(184)	(198)
Non-designated as hedging instruments \| Foreign Exchange Contracts \| Other Non- Current Assets
Derivatives, Fair Value [Line Items]
Derivative asset, asset position	8	1
Derivative asset, liability position	0	0
Non-designated as hedging instruments \| Foreign Exchange Contracts \| Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, asset position	83	0
Derivative liability, liability position	(109)	(5)
Non-designated as hedging instruments \| Foreign Exchange Contracts \| Other Non-Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, asset position	0	0
Derivative liability, liability position	0	(3)
Non-designated as hedging instruments \| Interest Rate Contracts
Derivatives, Fair Value [Line Items]
Derivative contract, asset position	0	2
Derivative contract, liability position	(1)	(4)
Non-designated as hedging instruments \| Interest Rate Contracts \| Other Current Assets
Derivatives, Fair Value [Line Items]
Derivative asset, asset position	0	0
Derivative asset, liability position	0	0
Non-designated as hedging instruments \| Interest Rate Contracts \| Other Non- Current Assets
Derivatives, Fair Value [Line Items]
Derivative asset, asset position	0	2
Derivative asset, liability position	0	0
Non-designated as hedging instruments \| Interest Rate Contracts \| Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, asset position	0	0
Derivative liability, liability position	0	0
Non-designated as hedging instruments \| Interest Rate Contracts \| Other Non-Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, asset position	0	0
Derivative liability, liability position	$ (1)	$ (4)

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Gross amounts of derivative instruments, amounts offset due to master netting agreements (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Financial assets
Gross Amounts of Recognized Assets/ (Liabilities)	$ 484	$ 404
Gross Amounts Offset in the Statement of Financial Position	(280)	(209)
Net Amounts of Assets/ (Liabilities) Presented in the Statement of Financial Position	204	195
Financial Instruments	0	0
Cash Collateral Received or Pledged	0	0
Net Amount	204	195
Financial liabilities
Gross Amounts of Recognized Assets/ (Liabilities)	(298)	(221)
Gross Amounts Offset in the Statement of Financial Position	280	209
Net Amounts of Assets/ (Liabilities) Presented in the Statement of Financial Position	(18)	(12)
Financial Instruments	0	0
Cash Collateral Received or Pledged	0	0
Net Amount	(18)	(12)
Total Derivative Instruments
Gross Amounts of Recognized Assets/ (Liabilities)	186	183
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts of Assets/ (Liabilities) Presented in the Statement of Financial Position	186	183
Financial Instruments	0	0
Cash Collateral Received or Pledged	0	0
Net Amount	$ 186	$ 183

GOODWILL AND INTANGIBLE ASSETS - Goodwill Roll Forward (Details) - USD ($) $ in Millions	9 Months Ended
	Oct. 28, 2016	Sep. 07, 2016
Goodwill [Roll Forward]
Balances at beginning of period	$ 8,406
Goodwill acquired (b)	31,275
Impact of foreign currency translation	(180)
Goodwill reclassified as held for sale (c)	(661)
Other adjustments (d)	0
Balances at end of period	38,840
Goodwill	8,406
EMC
Goodwill [Roll Forward]
Goodwill		$ 31,275
Operating Segments \| Client Solutions Group
Goodwill [Roll Forward]
Balances at beginning of period	4,428
Goodwill acquired (b)	0
Impact of foreign currency translation	0
Goodwill reclassified as held for sale (c)	0
Other adjustments (d)	(191)
Balances at end of period	4,237
Goodwill	4,428
Operating Segments \| Infrastructure Solutions Group
Goodwill [Roll Forward]
Balances at beginning of period	3,907
Goodwill acquired (b)	12,561
Impact of foreign currency translation	(137)
Goodwill reclassified as held for sale (c)	(661)
Other adjustments (d)	(169)
Balances at end of period	15,501
Goodwill	3,907
Operating Segments \| VMware
Goodwill [Roll Forward]
Balances at beginning of period	0
Goodwill acquired (b)	15,117
Impact of foreign currency translation	0
Goodwill reclassified as held for sale (c)	0
Other adjustments (d)	0
Balances at end of period	15,117
Goodwill	0
Other Businesses
Goodwill [Roll Forward]
Balances at beginning of period	71
Goodwill acquired (b)	3,597
Impact of foreign currency translation	(43)
Goodwill reclassified as held for sale (c)	0
Other adjustments (d)	360
Balances at end of period	3,985
Goodwill	$ 71

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($)		3 Months Ended		9 Months Ended
	Sep. 07, 2016	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment				$ 0
Accumulated impairment charge, goodwill		$ 0		0
Goodwill [Line Items]
Amortization of intangible assets		1,164,000,000	$ 492,000,000	2,146,000,000	$ 1,478,000,000
Impairment of intangible assets				0	$ 0
EMC
Goodwill [Line Items]
Finite-lived and Indefinite-lived Intangible Assets Acquired	$ 31,218,000,000
Discontinued Operations, Held-for-sale \| Dell EMC Enterprise Content Division
Goodwill [Line Items]
Intangible assets, net		$ 1,070,000,000		$ 1,070,000,000

GOODWILL AND INTANGIBLE ASSETS - Intangible Assets (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Finite-Lived Intangible Assets, Net [Abstract]
Gross	$ 38,654	$ 11,723
Accumulated Amortization	(6,727)	(4,581)
Net	31,927	7,142
Total intangible assets
Gross	43,298	13,158
Accumulated Amortization	(6,727)	(4,581)
Net	36,571	8,577
In-process research and development
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	890	0
Trade names
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	3,754	1,435
Customer relationships
Finite-Lived Intangible Assets, Net [Abstract]
Gross	22,706	9,869
Accumulated Amortization	(4,895)	(3,600)
Net	17,811	6,269
Total intangible assets
Accumulated Amortization	(4,895)	(3,600)
Developed technology
Finite-Lived Intangible Assets, Net [Abstract]
Gross	14,552	1,536
Accumulated Amortization	(1,667)	(871)
Net	12,885	665
Total intangible assets
Accumulated Amortization	(1,667)	(871)
Trade names
Finite-Lived Intangible Assets, Net [Abstract]
Gross	1,268	318
Accumulated Amortization	(164)	(110)
Net	1,104	208
Total intangible assets
Accumulated Amortization	(164)	(110)
Leasehold assets (liabilities)
Finite-Lived Intangible Assets, Net [Abstract]
Gross	128	0
Accumulated Amortization	(1)	0
Net	127	0
Total intangible assets
Accumulated Amortization	$ (1)	$ 0

GOODWILL AND INTANGIBLE ASSETS - Estimated future annual pre-tax amortization expense (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
2017 (remaining three months)	$ 1,492
2018	6,787
2019	5,899
2020	4,107
2021	3,214
Thereafter	10,428
Net	$ 31,927	$ 7,142

WARRANTY LIABILITY - Changes in the Company's liabilities for standard limited warranties (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015	Jan. 29, 2016
Movement in Standard Product Warranty Accrual [Roll Forward]
Warranty liability at beginning of period	$ 565	$ 653	$ 574	$ 679
Warranty liability assumed through EMC merger transaction	125	0	125	0
Costs accrued for new warranty contracts and changes in estimates for pre-existing warranties	196	189	578	592
Service obligations honored	(248)	(226)	(639)	(655)
Warranty liability at end of period	638	616	638	616
Current portion	425	408	425	408
Non-current portion	$ 213	$ 208	$ 213	$ 208	$ 193

COMMITMENTS AND CONTINGENCIES (Details) $ / shares in Units, $ in Millions				3 Months Ended		4 Months Ended	9 Months Ended
	Jun. 29, 2016 USD ($) shares	Dec. 07, 2015 claim	Jul. 28, 2015 shares	Oct. 28, 2016 USD ($) claim $ / shares	Oct. 30, 2015 USD ($)	Feb. 25, 2014 claim $ / shares shares	Oct. 28, 2016 USD ($) claim $ / shares	Oct. 30, 2015 USD ($)	May 31, 2016 shares	May 11, 2016 shares	May 10, 2016 shares	Jan. 29, 2016 USD ($)	Jul. 30, 2015 shares	Oct. 29, 2013 $ / shares	Dec. 23, 2009 € / personal_computer
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Fiscal 2017				$ 63			$ 63
Fiscal 2018				473			473
Fiscal 2019				373			373
Fiscal 2020				285			285
Fiscal 2021				221			221
Thereafter				963			963
Rent expense				110	$ 33		179	$ 99
Purchase Obligation, Fiscal Year Maturity [Abstract]
Fiscal 2017				2,510			2,510
Fiscal 2018				137			137
Fiscal 2019 and thereafter				$ 112			$ 112
Settled Litigation \| Maximum
Purchase Obligation, Fiscal Year Maturity [Abstract]
Levy (in euro per personal computer) \| € / personal_computer															13.65
Copyright Levies \| Settled Litigation \| Minimum
Purchase Obligation, Fiscal Year Maturity [Abstract]
Levy (in euro per personal computer) \| € / personal_computer															3.15
EMC Merger Litigation \| Pending Litigation
Purchase Obligation, Fiscal Year Maturity [Abstract]
Number of lawsuits \| claim				15			15
EMC Merger Litigation \| Judicial Ruling
Purchase Obligation, Fiscal Year Maturity [Abstract]
Number of plaintiffs \| claim		9
Appraisal Proceedings \| Dell Inc.
Purchase Obligation, Fiscal Year Maturity [Abstract]
Cash consideration (in dollars per share) \| $ / shares				$ 13.75			$ 13.75
Settlement amount	$ 463
Appraisal Proceedings \| Pending Litigation
Purchase Obligation, Fiscal Year Maturity [Abstract]
Accrual				$ 129			$ 129					$ 593
Fair value, appraisal proceeding (in dollars per share) \| $ / shares														$ 17.62
Fair value (in dollars per share) \| $ / shares														$ 12.68
Number of new claims filed \| claim						13
Number of dissenting shares \| shares						38,000,000
Share price sought by plaintiffs (in dollars per share) \| $ / shares						$ 28.61
Number of shares subject to appraisal demands \| shares	31,653,905								5,505,730				30,730,930
Appraisal Proceedings \| Judicial Ruling
Purchase Obligation, Fiscal Year Maturity [Abstract]
Number of dissenting shares \| shares			2,530,322
Appraisal Proceedings \| Settled Litigation
Purchase Obligation, Fiscal Year Maturity [Abstract]
Number of share subject to appraisal demands that were dismissed \| shares										30,730,930	922,975
Federal Reserve Discount Rate \| Appraisal Proceedings \| Pending Litigation
Purchase Obligation, Fiscal Year Maturity [Abstract]
Interest rate (as a percent)							5.00%
Asserted And Unasserted Claim \| Appraisal Proceedings \| Pending Litigation
Purchase Obligation, Fiscal Year Maturity [Abstract]
Number of dissenting shares \| shares						38,766,982

INCOME AND OTHER TAXES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015	Sep. 07, 2016	Jan. 29, 2016
Income Tax Disclosure [Abstract]
Effective income tax rate (as a percent)	29.00%	6.00%	21.10%	8.10%
Pre-tax losses	$ (2,306)	$ (281)	$ (2,946)	$ (1,088)
U.S. federal statutory rate (as a percent)			35.00%
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Unrecognized tax benefits, net	3,800		$ 3,800			$ 3,100
EMC
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Net deferred tax liabilities acquired					$ 6,200
Unrecognized tax benefits, net	$ 547		$ 547

ACCUMULATED OTHER COMPREHENSIVE LOSS - Accumulated other comprehensive income (loss), net of tax (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period			$ 1,466
Less: Other comprehensive income (loss) attributable to non-controlling interests	$ 0	$ 0	0	$ 0
Balance at end of period	13,880		13,880
Foreign Currency Translation Adjustments
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period			(358)
Balance at end of period	(572)		(572)
Investments
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period			0
Balance at end of period	(5)		(5)
Cash Flow Hedges
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period			34
Balance at end of period	73		73
Accumulated Other Comprehensive Loss
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period			(324)
Balance at end of period	$ (504)		(504)
Foreign Currency Translation Adjustments Including Portion Attributable to Noncontrolling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive loss before reclassifications			(214)
Amounts reclassified from accumulated other comprehensive loss			0
Total other comprehensive income (loss), net of tax benefit (expense) of $(6) and $(5), respectively and $5 and $8, respectively			(214)
Accumulated Net Investment Gain (Loss) Including Portion Attributable to Noncontrolling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive loss before reclassifications			(5)
Amounts reclassified from accumulated other comprehensive loss			0
Total other comprehensive income (loss), net of tax benefit (expense) of $(6) and $(5), respectively and $5 and $8, respectively			(5)
Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive loss before reclassifications			(25)
Amounts reclassified from accumulated other comprehensive loss			64
Total other comprehensive income (loss), net of tax benefit (expense) of $(6) and $(5), respectively and $5 and $8, respectively			39
Accumulated Other Comprehensive Loss Including Portion Attributable to Noncontrolling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive loss before reclassifications			(244)
Amounts reclassified from accumulated other comprehensive loss			64
Total other comprehensive income (loss), net of tax benefit (expense) of $(6) and $(5), respectively and $5 and $8, respectively			(180)
Foreign Currency Adjustment Attributable to Noncontrolling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Less: Other comprehensive income (loss) attributable to non-controlling interests			0
Accumulated Net Investment Gain (Loss) Attributable to Noncontrolling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Less: Other comprehensive income (loss) attributable to non-controlling interests			0
Cash Flow Hedges Attributable to Noncontrolling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Less: Other comprehensive income (loss) attributable to non-controlling interests			0
Accumulated Other Comprehensive Loss Attributable to Noncontrolling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Less: Other comprehensive income (loss) attributable to non-controlling interests			$ 0

ACCUMULATED OTHER COMPREHENSIVE LOSS - Reclassifications out of accumulated other comprehensive loss, net of tax (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cost of net revenue	$ 12,348	$ 10,542	$ 33,140	$ 32,099
Interest and other, net	(794)	(203)	(1,362)	(600)
Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total reclassifications, net of tax benefit (expense) of $(2) and $4, respectively and $3 and $12, respectively			(64)
Amounts reclassified from accumulated other comprehensive loss \| Cash Flow Hedges Including Portion Attributable to Noncontrolling Interest
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net revenue	23	25	(44)	280
Cost of net revenue	(6)	14	(20)	32
Interest and other, net	0	0	0	(1)
Total reclassifications, net of tax benefit (expense) of $(2) and $4, respectively and $3 and $12, respectively	17	39	(64)	311
Total reclassifications from AOCI, tax (benefit) expense	$ (2)	$ 4	$ 3	$ 12

NON-CONTROLLING INTERESTS - Narrative (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016	Oct. 30, 2015	Jan. 30, 2015
Noncontrolling Interest [Line Items]
Noncontrolling interest	$ 19,819	$ 1,466	$ 1,689	$ 2,904
SecureWorks
Noncontrolling Interest [Line Items]
Ownership percent in non-controlling interest	87.50%
VMware
Noncontrolling Interest [Line Items]
Ownership percent in non-controlling interest	83.30%
Pivotal
Noncontrolling Interest [Line Items]
Ownership percent in non-controlling interest	77.40%
Non-Controlling Interest
Noncontrolling Interest [Line Items]
Noncontrolling interest	$ 5,939
Non-Controlling Interest \| SecureWorks
Noncontrolling Interest [Line Items]
Noncontrolling interest	88	$ 0
Non-Controlling Interest \| VMware
Noncontrolling Interest [Line Items]
Noncontrolling interest	4,967
Non-Controlling Interest \| Pivotal
Noncontrolling Interest [Line Items]
Noncontrolling interest	$ 884

NON-CONTROLLING INTERESTS - Effect of Changes in Company's Ownership Interest on Equity (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Noncontrolling Interest [Abstract]
Net loss attributable to Dell Technologies Inc.	$ (2,064)	$ (180)	$ (1,436)	$ (949)
Increase in Dell Technologies' additional paid-in-capital for equity issuances			37
Decrease in Dell Technologies' additional paid-in-capital for other equity activity			(398)
Net transfers to non-controlling interests			(361)
Change from net loss attributable to Dell Technologies Inc. and transfers to the non-controlling interests			$ (1,797)

EARNINGS (LOSS) PER SHARE - Schedule of Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions			3 Months Ended		9 Months Ended
	Oct. 28, 2016	Sep. 07, 2016	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Numerator: Continuing operations
Net income from continuing operations - basic			$ (1,626)	$ (264)	$ (2,311)	$ (1,000)
Net loss from continuing operations attributable to DHI Group - basic			$ (438)	$ 84	$ 875	$ 51
Class V Common Stock
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Current economic interest (as a percent)	64.00%
Earnings (loss) per share attributable to Dell Technologies Inc. - basic:
Continuing operations (in dollars per share)			$ 0.79	$ 0.00	$ 0.79	$ 0.00
Earnings (loss) per share attributable to Dell Technologies Inc. - diluted:
Continuing operations (in dollars per share)			$ 0.78	$ 0.00	$ 0.78	$ 0.00
Numerator: Continuing operations
Net income from continuing operations - basic			$ 175	$ 0	$ 175	$ 0
Incremental dilution from VMware			(2)	0	(2)	0
Net income from continuing operations - diluted			$ 173	$ 0	$ 173	$ 0
Denominator: Class V Common Stock weighted-average shares outstanding
Weighted-average shares outstanding - basic (in shares)			222	0	222	0
Dilutive effect of options, restricted stock units, restricted stock, and other (in shares)			0	0	0	0
Weighted-average shares outstanding - diluted (in shares)			222	0	222	0
Weighted-average shares outstanding - antidilutive (in shares)			0	0	0	0
DHI Group
Earnings (loss) per share attributable to Dell Technologies Inc. - basic:
Continuing operations (in dollars per share)			$ (3.62)	$ (0.65)	$ (5.70)	$ (2.47)
Discontinued operations (in dollars per share)			(0.88)	0.21	2.01	0.13
Earnings (loss) per share attributable to Dell Technologies Inc. - diluted:
Continuing operations (in dollars per share)			(3.63)	(0.65)	(5.70)	(2.47)
Discontinued operations (in dollars per share)			$ (0.88)	$ 0.21	$ 2.01	$ 0.13
Numerator: Continuing operations
Net income from continuing operations - basic			$ (1,801)	$ (264)	$ (2,486)	$ (1,000)
Incremental dilution from VMware			(1)	0	(1)	0
Net income from continuing operations - diluted			$ (1,802)	$ (264)	$ (2,487)	$ (1,000)
Denominator: Class V Common Stock weighted-average shares outstanding
Weighted-average shares outstanding - basic (in shares)			497	405	436	405
Dilutive effect of options, restricted stock units, restricted stock, and other (in shares)			0	0	0	0
Weighted-average shares outstanding - diluted (in shares)			497	405	436	405
Weighted-average shares outstanding - antidilutive (in shares)			33	55	30	54
Common Stock \| EMC \| Class V Common Stock
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Current economic interest (as a percent)		65.00%
VMware \| EMC
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Common stock (in shares)		343

EARNINGS (LOSS) PER SHARE - Reconciliation of Net Income (Loss) From Continuing Operations (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Net income from continuing operations	$ (1,626)	$ (264)	$ (2,311)	$ (1,000)
Income (loss) from discontinued operations, net of income taxes	(438)	84	875	51
Net loss	(2,064)	(180)	(1,436)	(949)
Class V Common Stock
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Net income from continuing operations	175	0	175	0
DHI Group
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Net income from continuing operations	$ (1,801)	$ (264)	$ (2,486)	$ (1,000)

- Definition

Amount after tax of income (loss) from a discontinued operation attributable to the parent. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

CAPITALIZATION - Schedule of Stock by Class (Details) - shares shares in Millions	Oct. 28, 2016	Jan. 29, 2016
Class of Stock [Line Items]
Shares authorized (in shares)	2,143	700
Shares issued (in shares)	791	405
Shares outstanding (in shares)	787	405
Series A
Class of Stock [Line Items]
Shares authorized (in shares)	600	350
Shares issued (in shares)	409	307
Shares outstanding (in shares)	409	307
Series B
Class of Stock [Line Items]
Shares authorized (in shares)	200	150
Shares issued (in shares)	137	98
Shares outstanding (in shares)	137	98
Series C
Class of Stock [Line Items]
Shares authorized (in shares)	900	200
Shares issued (in shares)	22	0
Shares outstanding (in shares)	22	0
Series D
Class of Stock [Line Items]
Shares authorized (in shares)	100
Shares issued (in shares)	0
Shares outstanding (in shares)	0
Series V
Class of Stock [Line Items]
Shares authorized (in shares)	343
Shares issued (in shares)	223
Shares outstanding (in shares)	219

CAPITALIZATION (Details) - USD ($) $ / shares in Units, $ in Millions			3 Months Ended	9 Months Ended
	Oct. 28, 2016	Sep. 07, 2016	Oct. 28, 2016	Oct. 28, 2016	Jan. 29, 2016
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	1,000,000		1,000,000	1,000,000
Preferred stock, par value (in dollars per share)	$ 0.01		$ 0.01	$ 0.01
Preferred stock, shares outstanding (in shares)	0		0	0
Preferred stock, shares issued (in shares)	0		0	0
Par value (in dollars per share)	$ 0.01		$ 0.01	$ 0.01	$ 0.01
Shares authorized (in shares)	2,143,000,000		2,143,000,000	2,143,000,000	700,000,000
Shares issued (in shares)	791,000,000		791,000,000	791,000,000	405,000,000
Treasury stock repurchases				$ 175
Shares outstanding (in shares)	787,000,000		787,000,000	787,000,000	405,000,000
DHI Group
Class of Stock [Line Items]
Par value (in dollars per share)	$ 0.01		$ 0.01	$ 0.01
DHI Group \| Dell Stock Repurchase Program
Class of Stock [Line Items]
Treasury stock repurchases			$ 10
Class V Common Stock
Class of Stock [Line Items]
Par value (in dollars per share)		$ 0.01
Shares authorized (in shares)	343,000,000		343,000,000	343,000,000
Shares issued (in shares)	223,000,000		223,000,000	223,000,000
Shares authorized and unissued	120,000,000		120,000,000	120,000,000
Current economic interest (as a percent)	64.00%
Shares outstanding (in shares)	219,000,000		219,000,000	219,000,000
Class V Common Stock \| Common Stock \| EMC
Class of Stock [Line Items]
Current economic interest (as a percent)		65.00%
Class V Common Stock \| Dell Stock Repurchase Program
Class of Stock [Line Items]
Stock repurchase program, authorized amount		$ 1,000
Shares repurchased (in shares)			4,000,000
Treasury stock repurchases			$ 165
Stock repurchase program, remaining authorized repurchase amount	$ 835		$ 835	$ 835
Class V Common Stock \| DHI Group
Class of Stock [Line Items]
Current economic interest (as a percent)	36.00%
Class V Common Stock \| DHI Group \| EMC
Class of Stock [Line Items]
Current economic interest (as a percent)		35.00%
Class A Common Stock
Class of Stock [Line Items]
Shares authorized (in shares)	600,000,000		600,000,000	600,000,000	350,000,000
Shares issued (in shares)	409,000,000		409,000,000	409,000,000	307,000,000
Shares outstanding (in shares)	409,000,000		409,000,000	409,000,000	307,000,000
Class A Common Stock \| VMware Stock Repurchase Program
Class of Stock [Line Items]
Stock repurchase program, authorized amount		$ 1,200
Treasury stock repurchases			$ 611

STOCK-BASED COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 07, 2016	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015	Jan. 29, 2016	Sep. 06, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Income tax benefit		$ 47	$ 7	$ 59	$ 19
Employee Stock Option \| Common Class C
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award expiration period	3 years
Option exercise price (in dollars per share)	$ 27.5
Dell Technologies Inc. 2013 Stock Incentive Plan \| Common Class C
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance (in shares)	75,000,000
Dell Technologies Inc. 2013 Stock Incentive Plan \| Class V Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance (in shares)	500,000
Dell Technologies Inc. 2013 Stock Incentive Plan \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award expiration period	10 years
Fair value of options vested		1	18	4	20
Intrinsic value of options exercised		9		14	$ 3
Unrecognized stock-based compensation expense		122		$ 122		$ 183
Unvested stock options, weighted-average recognition period				2 years 11 months	3 years 7 months
Tax benefit realized from stock options exercised		$ 9	$ 7	$ 24	$ 19
Option exercise price (in dollars per share)		$ 14.79		$ 14.79		$ 14.30
Dell Technologies Inc. 2013 Stock Incentive Plan \| Employee Stock Option \| Service-based Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	5 years
Dell Technologies Inc. 2013 Stock Incentive Plan \| Employee Stock Option \| Performance-based Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average leverage adjustment period				5 years
Dell Technologies Inc. 2013 Stock Incentive Plan \| Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested stock options, weighted-average recognition period				2 years 11 months		1 year 11 months
Unrecognized stock-based compensation expense		$ 174		$ 174		$ 1
Denali Holding Inc. 2013 Stock Incentive Plan \| Common Class C
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance (in shares)	61,000,000
Dell Technologies Inc. and Denali Holding Inc. 2013 Stock Incentive Plans
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future grant (in shares)		21,000,000		21,000,000		17,000,000
SecureWorks Corp. 2016 Long-Term Incentive Plan \| Class A Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for issuance (in shares)	8,500,000
EMC
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (in dollars per share)							$ 29.05

STOCK-BASED COMPENSATION - Dell Award Activity (Details) - Dell Technologies Inc. 2013 Stock Incentive Plan $ / shares in Units, shares in Millions, $ in Millions	9 Months Ended
	Oct. 28, 2016 USD ($) $ / shares shares
Employee Stock Option
Options Outstanding [Roll Forward]
Options outstanding beginning of period (in shares)	54
Granted (in shares)	2
Exercised (in shares)	(1)
Forfeited (in shares)	(2)
Canceled/expired (in shares)	0
Options outstanding end of period (in shares)	53
Options outstanding, weighted average remaining term	7 years
Options aggregate intrinsic value \| $	$ 682
Weighted Average Exercise Price [Abstract]
Options outstanding beginning of period (in dollars per share) \| $ / shares	$ 14.30
Granted (in dollars per share) \| $ / shares	28.04
Exercised (in dollars per share) \| $ / shares	14.22
Forfeited (in dollars per share) \| $ / shares	17.97
Canceled/expired (in dollars per share) \| $ / shares	0.00
Options outstanding end of period (in dollars per share) \| $ / shares	$ 14.79
Options Vested and Expected to Vest [Abstract]
Options vested and expected to vest, outstanding (in shares)	50
Options vested and expected to vest, outstanding weighted average exercise price (in dollars per share) \| $ / shares	$ 14.79
Options vested and expected to vest, weighted average remaining term	7 years
Options vested and expected to vest, aggregate intrinsic value \| $	$ 635
Options Exercisable [Abstract]
Options exercisable, outstanding (in shares)	11
Options exercisable, outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 14.14
Options exercisable, outstanding weighted average contractual term	6 years 11 months
Options exercisable, outstanding aggregate intrinsic value \| $	$ 143
Employee Stock Option \| Performance-based Awards
Options Outstanding [Roll Forward]
Options outstanding end of period (in shares)	23
Employee Stock Option \| Service-based Awards
Options Outstanding [Roll Forward]
Options outstanding end of period (in shares)	30
Restricted Stock Units (RSUs)
Non-vested Restricted Stock Units [ Roll Forward]
Outstanding, beginning of period (in shares)	0
Granted (in shares)	11
Vested (in shares)	0
Forfeited (in shares)	0
Outstanding, end of period (in shares)	11
Non-vested Restricted Stock Units, Weighted Average Grant Date Fair Value [Abstract]
Outstanding, beginning of period (in dollars per share) \| $ / shares	$ 0.00
Granted (in dollars per share) \| $ / shares	19.58
Vested (in dollars per share) \| $ / shares	0.00
Forfeited (in dollars per share) \| $ / shares	0.00
Outstanding, end of period (in dollars per share) \| $ / shares	$ 19.58
Restricted Stock Units (RSUs) \| Performance-based Awards
Non-vested Restricted Stock Units [ Roll Forward]
Outstanding, end of period (in shares)	6
Restricted Stock Units (RSUs) \| Service-based Awards
Non-vested Restricted Stock Units [ Roll Forward]
Outstanding, end of period (in shares)	5

STOCK-BASED COMPENSATION - Fair Value Assumptions (Details) - Dell Technologies Inc. 2013 Stock Incentive Plan - Employee Stock Option - $ / shares	3 Months Ended	9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average grant date fair value of stock options granted per option (in dollars per share)	$ 10.39	$ 10.05
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Expected term (in years)	3 years 4 months	5 years 1 month
Risk-free rate (U.S. Government Treasury Note)	1.00%	1.50%
Expected volatility	52.00%	46.00%
Expected dividend yield	0.00%	0.00%
Forfeiture Rate	6.10%	6.10%
Performance-based Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average grant date fair value of stock options granted per option (in dollars per share)	$ 8.83	$ 10.85
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Expected term (in years)	0 years	0 years
Risk-free rate (U.S. Government Treasury Note)	1.70%	2.00%
Expected volatility	44.00%	50.00%
Expected dividend yield	0.00%	0.00%
Forfeiture Rate	6.10%	6.10%

STOCK-BASED COMPENSATION - VMWare Award Activity (Details) - VMware 2007 Equity and Incentive Plan $ / shares in Units, shares in Millions, $ in Millions	9 Months Ended
	Oct. 28, 2016 USD ($) $ / shares shares
Restricted Stock Award
Non-vested Restricted Stock Units [ Roll Forward]
Outstanding, beginning of period (in shares) \| shares	22
Granted (in shares) \| shares	0
Vested (in shares) \| shares	0
Forfeited (in shares) \| shares	0
Outstanding, end of period (in shares) \| shares	22
Non-vested Restricted Stock Units, Weighted Average Grant Date Fair Value [Abstract]
Outstanding, beginning of period (in dollars per share) \| $ / shares	$ 67.01
Granted (in dollars per share) \| $ / shares	0.00
Vested (in dollars per share) \| $ / shares	0.00
Forfeited (in dollars per share) \| $ / shares	0.00
Outstanding, end of period (in dollars per share) \| $ / shares	$ 66.92
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding, weighted average remaining term	4 years 7 months
Options Outstanding [Roll Forward]
Options outstanding beginning of period (in shares) \| shares	2
Granted (in shares) \| shares	0
Exercised (in shares) \| shares	0
Forfeited (in shares) \| shares	0
Canceled/expired (in shares) \| shares	0
Options outstanding end of period (in shares) \| shares	2
Options aggregate intrinsic value \| $	$ 44
Weighted Average Exercise Price [Abstract]
Options outstanding beginning of period (in dollars per share) \| $ / shares	$ 65.01
Granted (in dollars per share) \| $ / shares	0.00
Exercised (in dollars per share) \| $ / shares	0.00
Forfeited (in dollars per share) \| $ / shares	0.00
Canceled/expired (in dollars per share) \| $ / shares	0.00
Options outstanding end of period (in dollars per share) \| $ / shares	$ 65.80
Options Vested and Expected to Vest [Abstract]
Options vested and expected to vest, outstanding (in shares) \| shares	2
Options vested and expected to vest, outstanding weighted average exercise price (in dollars per share) \| $ / shares	$ 65.44
Options vested and expected to vest, weighted average remaining term	4 years 7 months
Options vested and expected to vest, aggregate intrinsic value \| $	$ 44
Options Exercisable [Abstract]
Options exercisable, outstanding (in shares) \| shares	1
Options exercisable, outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 64.95
Options exercisable, outstanding weighted average contractual term	4 years 6 months
Options exercisable, outstanding aggregate intrinsic value \| $	$ 29

STOCK-BASED COMPENSATION - VMware Narrative (Details) $ / shares in Units, $ in Millions	2 Months Ended	9 Months Ended
	Oct. 28, 2016 USD ($) $ / shares shares	Oct. 28, 2016 USD ($) $ / shares shares	Sep. 07, 2016 $ / shares
VMware
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (in dollars per share) \| $ / shares	$ 77.65	$ 77.65	$ 73.28
VMware 2007 Equity and Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance (in shares) \| shares	122,000,000	122,000,000
Number of shares assumed (in shares) \| shares	4,000,000	4,000,000
Shares available for future grant (in shares) \| shares	15,000,000	15,000,000
VMware 2007 Equity and Incentive Plan \| Restricted Stock Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards outstanding (in shares) \| shares	22,000,000	22,000,000
Unvested stock options, weighted-average recognition period		1 year 6 months
Intrinsic value of restricted stock outstanding	$ 1,690	$ 1,690
Fair value of restricted stock awards vested in period		20
Unrecognized stock-based compensation expense	998	$ 998
VMware 2007 Equity and Incentive Plan \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price as a percent of fair market value of common stock		100.00%
Fair value of options vested	4
Intrinsic value of options exercised	3
Cash received from options exercised	1
Tax benefit realized from stock options exercised	1
Unrecognized stock-based compensation expense	$ 21	$ 21
Unvested stock options, weighted-average recognition period		10 months
Expected dividend yield		0.00%
Minimum \| VMware 2007 Equity and Incentive Plan \| Restricted Stock Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Minimum \| VMware 2007 Equity and Incentive Plan \| Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class A common shares issued per PSU		0.5
Minimum \| VMware 2007 Equity and Incentive Plan \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award expiration period		6 years
Maximum \| VMware 2007 Equity and Incentive Plan \| Restricted Stock Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		4 years
Maximum \| VMware 2007 Equity and Incentive Plan \| Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class A common shares issued per PSU		2.0
Maximum \| VMware 2007 Equity and Incentive Plan \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award expiration period		7 years
Vesting Rights, First Year \| VMware 2007 Equity and Incentive Plan \| Restricted Stock Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights		25.00%
Vesting Rights, First Year \| VMware 2007 Equity and Incentive Plan \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights		25.00%

STOCK-BASED COMPENSATION - Stock-based Compensation (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
	Sep. 07, 2016	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense		$ 150	$ 19	$ 183	$ 53
Income tax benefit		(47)	(7)	(59)	(19)
Stock-based compensation expense, net of income taxes		103	12	124	34
EMC
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Post-merger stock compensation expense and related taxes	$ 800
VMware 2007 Equity and Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense		108
Cost of net revenue
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense		13	3	17	7
Operating expenses
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock-based compensation expense		$ 137	$ 16	166	$ 46
Selling, general, and administrative \| Acceleration of Vesting on Acquiree's Stock Options \| EMC
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Post-merger stock compensation expense and related taxes				$ 807

REDEEMABLE SHARES - Narrative (Details) - USD ($) shares in Millions, $ in Millions	9 Months Ended
	Oct. 28, 2016	Jan. 29, 2016
Temporary Equity [Line Items]
Holding period	6 months
Redeemable shares	$ 187	$ 106
Common Stock
Temporary Equity [Line Items]
Shares outstanding (in shares)	1.0	0.9
Shares issued (in shares)	1.0	0.9
Restricted Stock Units (RSUs)
Temporary Equity [Line Items]
Shares outstanding (in shares)	8.0	0.1
Shares issued (in shares)	8.0	0.1
Restricted Stock Award
Temporary Equity [Line Items]
Shares outstanding (in shares)	2.7
Shares issued (in shares)	2.7
Employee Stock Option
Temporary Equity [Line Items]
Shares outstanding (in shares)	36.0	18.6
Shares issued (in shares)	36.0	18.6

SEGMENT INFORMATION - Narrative (Details)	9 Months Ended
SEGMENT INFORMATION - Narrative (Details)	Oct. 28, 2016 segments
Segment Reporting [Abstract]
Number of reportable segments	3

SEGMENT INFORMATION - Reconciliation of net revenue by reportable segments to consolidated net revenue (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Segment Reporting Information [Line Items]
Consolidated net revenue:	$ 16,247	$ 12,674	$ 41,568	$ 38,232
Consolidated operating loss	(1,512)	(78)	(1,584)	(488)
Amortization of intangibles	(1,164)	(492)	(2,146)	(1,478)
Operating Segments
Segment Reporting Information [Line Items]
Consolidated net revenue:	16,465	12,647	41,648	38,222
Consolidated operating loss	2,079	641	3,440	1,702
Operating Segments \| Client Solutions Group
Segment Reporting Information [Line Items]
Consolidated net revenue:	9,187	8,936	26,978	27,040
Consolidated operating loss	634	384	1,503	926
Operating Segments \| Infrastructure Solutions Group
Segment Reporting Information [Line Items]
Consolidated net revenue:	5,989	3,711	13,381	11,182
Consolidated operating loss	897	257	1,389	776
Operating Segments \| VMware
Segment Reporting Information [Line Items]
Consolidated net revenue:	1,289	0	1,289	0
Consolidated operating loss	548	0	548	0
Operating Segments \| Other Businesses
Segment Reporting Information [Line Items]
Consolidated net revenue:	312	104	530	279
Consolidated operating loss	(13)	(15)	(48)	(50)
Other
Segment Reporting Information [Line Items]
Consolidated net revenue:	0	30	63	101
Consolidated operating loss	91	19	122	82
Amortization of intangibles	(1,164)	(492)	(2,146)	(1,478)
Transaction-related expenses	(1,200)	(27)	(1,329)	(67)
Impact of purchase accounting
Segment Reporting Information [Line Items]
Consolidated net revenue:	(530)	(107)	(673)	(370)
Consolidated operating loss	(850)	(149)	(1,054)	(475)
Other Businesses
Segment Reporting Information [Line Items]
Consolidated operating loss	$ (273)	$ (17)	$ (325)	$ (38)

SEGMENT INFORMATION - Net revenue by product and services (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015
Revenue from External Customer [Line Items]
Consolidated net revenue:	$ 16,247	$ 12,674	$ 41,568	$ 38,232
Operating Segments
Revenue from External Customer [Line Items]
Consolidated net revenue:	16,465	12,647	41,648	38,222
Operating Segments \| Client Solutions Group
Revenue from External Customer [Line Items]
Consolidated net revenue:	9,187	8,936	26,978	27,040
Operating Segments \| Client Solutions Group \| Commercial
Revenue from External Customer [Line Items]
Consolidated net revenue:	6,400	6,437	19,343	19,778
Operating Segments \| Client Solutions Group \| Consumer
Revenue from External Customer [Line Items]
Consolidated net revenue:	2,787	2,499	7,635	7,262
Operating Segments \| Infrastructure Solutions Group
Revenue from External Customer [Line Items]
Consolidated net revenue:	5,989	3,711	13,381	11,182
Operating Segments \| Infrastructure Solutions Group \| Servers and networking
Revenue from External Customer [Line Items]
Consolidated net revenue:	2,910	3,163	9,222	9,527
Operating Segments \| Infrastructure Solutions Group \| Storage
Revenue from External Customer [Line Items]
Consolidated net revenue:	3,079	548	4,159	1,655
Operating Segments \| VMware
Revenue from External Customer [Line Items]
Consolidated net revenue:	$ 1,289	$ 0	$ 1,289	$ 0

SUPPLEMENTAL CONSOLIDATED FINANCIAL INFORMATION - Inventories and Other Non-Current Liabilities (Details) - USD ($) $ in Millions	Oct. 28, 2016	Jan. 29, 2016	Oct. 30, 2015
Inventories, net:
Production materials	$ 973	$ 657
Work-in-process	789	189
Finished goods	1,742	773
Total inventories, net	3,504	1,619
Other non-current liabilities:
Warranty liability	213	193	$ 208
Unrecognized tax benefits, net	3,008	2,271
Deferred tax liabilities	5,305	939
Other	540	98
Total other non-current liabilities	$ 9,066	$ 3,501

SUBSEQUENT EVENTS (Details) - USD ($) $ in Millions					3 Months Ended			9 Months Ended
SUBSEQUENT EVENTS (Details) - USD ($) $ in Millions	Nov. 17, 2016	Nov. 08, 2016	Nov. 02, 2016	Oct. 31, 2016	Feb. 03, 2017	Oct. 28, 2016	Oct. 30, 2015	Oct. 28, 2016	Oct. 30, 2015	Nov. 09, 2016
Subsequent Event [Line Items]
Income tax benefit						$ 669	$ 17	$ 623	$ 88
Scenario, Forecast
Subsequent Event [Line Items]
Income tax benefit					$ 300
2.53% Revolving Credit Facility due September 2021 \| Secured Debt
Subsequent Event [Line Items]
Repayments								$ 500
Subsequent Event \| Domestic Tax Authority \| Internal Revenue Service (IRS)
Subsequent Event [Line Items]
Settlement payable to IRS										$ 545
Subsequent Event \| Dell Software Group \| Discontinued Operations, Disposed of by Sale
Subsequent Event [Line Items]
Cash consideration				$ 2,400
Pre-tax gain on sale				$ 1,200
Subsequent Event \| Dell Services \| Discontinued Operations, Disposed of by Sale
Subsequent Event [Line Items]
Cash consideration			$ 3,000
Pre-tax gain on sale			$ 1,500
Subsequent Event \| 4.875% Asset Sale Bridge Facility due September 2017 \| Bridge Facilities
Subsequent Event [Line Items]
Repayment of borrowings		$ 2,200
Subsequent Event \| 2.53% Term Loan A-1 Facility due December 2018 \| Secured Debt
Subsequent Event [Line Items]
Repayment of borrowings		$ 2,100
Subsequent Event \| 2.53% Revolving Credit Facility due September 2021 \| Secured Debt
Subsequent Event [Line Items]
Repayments	$ 1,000