Revenue is disaggregated by product category below. Net sales and percentage of net sales for the thirteen and twenty-six weeks ended August 3, 2019 and August 4, 2018 were as follows:

(In thousands)	Thirteen Weeks Ended August 3, 2019				Thirteen Weeks Ended August 4, 2018
Non-Athletics:
Women’s	$	66,277	25	%	$	65,373	25	%
Men’s		40,108	15			39,738	15
Children’s		13,567	5			13,228	5
Total		119,952	45			118,339	45

Athletics:
Women’s		43,027	16			43,824	16
Men’s		56,837	21			58,225	22
Children’s		35,707	13			35,767	13
Total		135,571	50			137,816	51

Accessories		12,056	5			11,580	4

Other		642	0			631	0

Total	$	268,221	100	%	$	268,366	100	%

(In thousands)	Twenty-six Weeks Ended August 3, 2019				Twenty-six Weeks Ended August 4, 2018
Non-Athletics:
Women’s	$	126,707	24	%	$	126,015	24	%
Men’s		75,971	15			73,687	14
Children’s		25,935	5			25,031	5
Total		228,613	44			224,733	43

Athletics:
Women’s		92,714	18			96,174	18
Men’s		110,141	21			113,845	22
Children’s		66,525	13			67,805	13
Total		269,380	52			277,824	53

Accessories		22,599	4			21,937	4

Other		1,439	0			1,317	0

Total	$	522,031	100	%	$	525,811	100	%

It is our policy 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 August 3, 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.

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 August 3, 2019, February 2, 2019 and August 4, 2018, approximately $1.2 million, $1.6 million and $1.3 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 $30,000 and $63,000 was recognized in net sales during the thirteen and twenty-six weeks ended August 3, 2019, respectively. Breakage revenue associated with our gift cards of $39,000 and $77,000 was recognized in net sales during the thirteen and twenty-six weeks ended August 4, 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 August 3, 2019, February 2, 2019 and August 4, 2018, approximately $352,000, $245,000 and $308,000, 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 $448,000 and $854,000 was recognized in net sales during the thirteen and twenty-six weeks ended August 3, 2019, respectively. Deferred revenue associated with our loyalty program of $407,000 and $585,000 was recognized in net sales during the thirteen and twenty-six weeks ended August 4, 2018, respectively.