Revenue is disaggregated by product category below. Net sales and percentage of net sales for the thirteen and thirty-nine weeks ended November 2, 2019 and November 3, 2018 were as follows:

(In thousands)	Thirteen Weeks Ended November 2, 2019				Thirteen Weeks Ended November 3, 2018
Non-Athletics:
Women’s	$	61,126	22	%	$	59,510	22	%
Men’s		35,446	13			33,946	13
Children’s		14,713	5			13,155	5
Total		111,285	40			106,611	40

Athletics:
Women’s		46,742	17			47,409	18
Men’s		56,112	20			56,608	20
Children’s		46,081	17			45,264	17
Total		148,935	54			149,281	55

Accessories and Other		14,425	6			13,289	5

Total	$	274,645	100	%	$	269,181	100	%

(In thousands)	Thirty-nine Weeks Ended November 2, 2019				Thirty-nine Weeks Ended November 3, 2018
Non-Athletics:
Women’s	$	187,834	24	%	$	185,525	23	%
Men’s		111,417	14			107,633	14
Children’s		40,649	5			38,186	5
Total		339,900	43			331,344	42

Athletics:
Women’s		139,457	18			143,583	18
Men’s		166,253	21			170,453	22
Children’s		112,605	14			113,069	14
Total		418,315	53			427,105	54

Accessories and Other		38,461	4			36,543	4

Total	$	796,676	100	%	$	794,992	100	%

Our policy is to allow customers to exchange or return products for a refund within a limited period of time. We have established a returns allowance based upon historical experience in order to estimate these transactions. This allowance is recorded as a reduction in sales with a corresponding refund liability recorded in accrued and other liabilities. The estimated cost of merchandise inventory is recorded as a reduction to cost of sales and an increase in merchandise inventories. At each of November 2, 2019 and February 2, 2019, approximately $600,000 of refund liabilities and $410,000 of right of return assets associated with estimated product returns were recorded in our condensed consolidated balance sheets. At November 3, 2018, approximately $706,000 of refund liabilities and $474,000 of right of return assets associated with estimated product returns were recorded in our condensed consolidated balance sheet.

We sell gift cards in our brick-and-mortar stores and through our e-commerce and mobile platforms. Gift card purchases are recorded as an increase to contract liabilities at the time of purchase and a decrease to contract liabilities when a customer redeems a gift card. Estimated breakage is determined based on historical breakage percentages and recognized as revenue based on expected gift card usage. We do not record breakage revenue when escheat liability to relevant jurisdictions exists. At November 2, 2019, February 2, 2019 and November 3, 2018, approximately $1.1 million, $1.6 million and $1.2 million, respectively, of contract liabilities associated with unredeemed gift cards were recorded in our condensed consolidated balance sheets. We expect the revenue associated with these liabilities to be recognized in proportion to the pattern of customer redemptions within two years. Breakage revenue associated with our gift cards of $29,000 and $91,000 was recognized in net sales during the thirteen and thirty-nine weeks ended November 2, 2019, respectively. Breakage revenue associated with our gift cards of $34,000 and $111,000 was recognized in net sales during the thirteen and thirty-nine weeks ended November 3, 2018, respectively.

We offer our customers the opportunity to enroll in our Shoe Perks loyalty rewards program (“Shoe Perks”), which accrues points and provides customers with the opportunity to earn rewards. Points under Shoe Perks are earned primarily by making purchases either in-store or through our online platform. Once a certain threshold of accumulated points is reached, the customer earns a reward certificate, which is redeemable at any of our stores or online. When a Shoe Perks customer makes a purchase, we allocate the transaction price between the goods and the loyalty reward points based on the relative standalone selling price. The portion allocated to the material right is recorded as a contract liability for rewards that are expected to be redeemed. We then recognize revenue based on an estimate of when customers exercise their rights to redeem the rewards, which incorporates an estimate of points expected to expire using historical rates. At November 2, 2019, February 2, 2019 and November 3, 2018, approximately $533,000, $245,000 and $286,000, respectively, of contract liabilities associated with loyalty rewards were recorded in our condensed consolidated balance sheets. We expect the revenue associated with these liabilities to be recognized in proportion to the pattern of customer redemptions in less than one year. Deferred revenue associated with our loyalty program of $632,000 and $1.5 million was recognized in net sales during the thirteen and thirty-nine weeks ended November 2, 2019, respectively. Deferred revenue associated with our loyalty program of $473,000 and $1.1 million was recognized in net sales during the thirteen and thirty-nine weeks ended November 3, 2018, respectively.