All the big retailers are doing it
GAAP violations
As a consumer you should double-check and compare prices on each and every item against competing stores and what you are willing to pay for each item at the register versus the price posted in the store aisle.
With all due respect, Walmart is probably the least likely suspect for shoppers who feel they aren't getting their money's worth on sale items. So, read this as a hit piece from competing retailers.

Marking up the cost of inventory that has already been marked down is prohibited under U.S. GAAP.
The income to the store from unrealized price gains of inventory doesn't have a good accepted explanation.
"Clearance" merchandise has already been marked down in inventory as damaged, outdated or unsaleable at the usual price. Marking it back up after it has been marked down is a violation of generally accepted accounting principles.
