Note 2, Revenues and Segment Reporting

The following table presents our revenues disaggregated by each major product category and service for each of the last three years (dollars in thousands, amounts and percentages may not always add due to rounding):

	Year Ended December 31,
	2019					2018					2017
	Net Sales		% of Net Sales			Net Sales		% of Net Sales			Net Sales		% of Net Sales
Merchandise:
Case Goods
Bedroom Furniture	$	127,500		15.9	%	$	131,673		16.1	%	$	132,484		16.2	%
Dining Room Furniture		88,877		11.1			92,865		11.4			92,921		11.3
Occasional		65,565		8.2			72,193		8.8			75,909		9.2
		281,942		35.1			296,731		36.3			301,314		36.7
Upholstery		321,024		40.0			326,114		39.9			330,340		40.3
Mattresses		90,583		11.3			85,055		10.4			88,311		10.8
Accessories and Other ⁽¹⁾		108,742		13.6			109,833		13.4			99,901		12.2
	$	802,291		100.0	%	$	817,733		100.0	%	$	819,866		100.0	%

(1)	Includes delivery charges and product protection.

Estimated refunds for returns and allowances are recorded based on estimated margin using our historical return patterns. We record estimated refunds for sales returns on a gross basis and the carrying value of the return asset is presented separately from inventory. Estimated return inventory of $765,000 and $730,000 at December 31, 2019 and 2018, respectively, is included in the line item “Other current assets” and the estimated refund liability of $2,023,000 and $1,950,000 at December 31, 2019 and 2018, respectively, is included in the line item “Accrued liabilities” on the Consolidated Balance Sheets.

We record customer deposits when payments are received in advance of the delivery of merchandise, which totaled $30,121,000 and $24,465,000 at December 31, 2019 and December 31, 2018, respectively. Of the customer deposit liabilities at December 31, 2018, approximately $24,389,000 has been recognized through net sales in the twelve months ended December 31, 2019.

We typically offer our customers an opportunity for us to deliver their purchases and most choose this service. Delivery fees of approximately $34,580,000, $34,405,000 and $25,728,000 were charged to customers in 2019, 2018 and 2017, respectively, and are included in net sales. The costs associated with deliveries are included in selling, general and administrative expenses and were approximately $39,796,000, $40,236,000 and $39,582,000 in 2019, 2018 and 2017, respectively.

Credit service charges are recognized as revenue as assessed to customers according to contract terms. The costs associated with credit approval, account servicing and collections are included in selling, general and administrative expenses.

We operate within a single reportable segment. We use a market area approach for both financial and operational decision making. Each of these market areas are considered individual operating segments. The individual operating segments all have similar economic characteristics. The retail stores within the market areas are similar in size and carry substantially identical products selected for the same target customer. We also use the same distribution methods chain-wide.