VF Corporation Transition report pursuant to Rule 13a-10 or 15d-10

SALE OF ACCOUNTS RECEIVABLE	3 Months Ended
SALE OF ACCOUNTS RECEIVABLE	Mar. 31, 2018
Receivables [Abstract]
SALE OF ACCOUNTS RECEIVABLE	SALE OF ACCOUNTS RECEIVABLE VF has an agreement with a financial institution to sell selected trade accounts receivable on a recurring, nonrecourse basis. Under the agreement, up to $367.5 million of VF’s accounts receivable may be sold to the financial institution and remain outstanding at any point in time. VF removes the accounts receivable from the Consolidated Balance Sheets at the time of sale. VF does not retain any interests in the sold accounts receivable but continues to service and collect outstanding accounts receivable on behalf of the financial institution. During the three months ended March 2018 and 2017, VF sold total accounts receivable of $258.5 million and $285.1 million, respectively. As of March 2018, December 2017 and March 2017, $191.2 million, $219.1 million and $145.3 million, respectively, of the sold accounts receivable had been removed from the Consolidated Balance Sheets but remained outstanding with the financial institution. The funding fee charged by the financial institution is included in the other income (expense), net line item in the Consolidated Statements of Income, and was $1.1 million and $0.9 million for the three months ended March 2018 and 2017, respectively. Net proceeds of this program are classified in operating activities in the Consolidated Statements of Cash Flows.