Our reported revenue (net sales) consist substantially of product sales. We report product sales net of discounts and recognize them at the point in time when control transfers to the customer. For sales to our customers in our wholesale segment, control typically transfers when the product is shipped. For sales in our retail segment, control generally transfers upon delivery to the customer. We recognize shipping and handling expense as fulfillment activities (rather than as a promised good or service) when the activities are performed even if those activities are performed after the control of the good has been transferred. Accordingly, we record the expenses for shipping and handling activities at the same time we recognize net sales. We exclude from the measurement of the transaction price all taxes imposed on and concurrent with a specific revenue-producing transaction and collected by the entity from a customer, including sales, use, excise, value-added, and franchise taxes (collectively referred to as sales taxes). We do adjust net sales for the effects of financing components as we believe that we will receive payment from the customer within year of when we transfer control of the related goods.

 

Estimated refunds for sales returns and allowances are based on our historical return patterns. We record these estimated refunds on a gross basis rather than on a net basis and have recorded an asset for product we expect to receive back from customers in and a corresponding refund liability in on our consolidated balance sheets. At and these amounts were immaterial.

 

In many cases we receive deposits from customers before we have transferred control of our product to our customers, resulting in contract liabilities. These contract liabilities are reported as a current liability in on our consolidated balance sheets. At we had customer deposits of million, of which we recognized million as net sales upon delivery to the customer during the months ended Customer deposits totaled million at

 

The following table disaggregates net sales by product category by segment for the months ended in thousands):

 

		Wholesale				Retail				Total
Upholstery furniture (1)		$	50,020			$	63,236			$	113,256
Case goods furniture (2)			34,029				38,760				72,789
Accents (3)			17,997				29,982				47,979
Other (4)			(717	)			5,288				4,571
Total before intercompany eliminations		$	101,329			$	137,266				238,595
Intercompany eliminations (5)											(64,674	)
Consolidated net sales										$	173,921