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 customer deposits are reported as a current liability in on our consolidated balance sheets. At we had customer deposits of million, of which we recognized million and million, respectively, as net sales upon delivery to the customer during the and months ended Customer deposits totaled million at

 

During we introduced the Ethan Allen Member Program, which for a annual fee, offers special members-only pricing, free shipping and white glove in-home delivery, and in our United States design centers, access to preferred financing plans. New membership fees are recorded as deferred revenue when collected from customers and recognized as revenue on a straight-line basis over the membership period of year. These non-refundable fees are initially reported as a current liability in on our consolidated balance sheet while recognized revenue is reported within on our consolidated statement of comprehensive income. Revenue recognized from annual membership fees is reported as a part of other revenue in the disaggregated revenue tables below.

 

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

 

		Wholesale				Retail				Total
Upholstery (1)		$	44,329			$	63,696			$	108,025
Case goods (2)			31,797				39,883				71,680
Accents (3)			16,170				30,247				46,417
Other (4)			(407	)			5,275				4,868
Total before intercompany eliminations		$	91,889			$	139,101				230,990
Intercompany eliminations (5)											(56,416	)
Consolidated net sales										$	174,574

 

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

 

		Wholesale				Retail				Total
Upholstery (1)		$	94,349			$	126,932			$	221,281
Case goods (2)			65,826				78,643				144,469
Accents (3)			34,167				60,229				94,396
Other (4)			(1,124	)			10,563				9,439
Total before intercompany eliminations		$	193,218			$	276,367				469,585
Intercompany eliminations (5)											(121,090	)
Consolidated net sales										$	348,495