text: **Accounts Receivable**
  Accounts receivable includes credit card receivables from our Nordstrom private label and Visa credit cards, as well as credit and debit card 
  receivables due from third parties. We record credit card receivables on our Consolidated Balance Sheets at the outstanding balance, net of 
  an allowance for credit losses. The allowance for credit losses reflects our best estimate of the losses inherent in our credit card receivables 
  as of the balance sheet date, including uncollectible finance charges and fees. We estimate such credit losses based on several factors, 
  including historical aging and delinquency trends, write-off experience, portfolio concentration and risk metrics and general economic 
  conditions. For purposes of determining impairment and recording the associated allowance for credit losses, we evaluate our credit card 
  receivables on a collective basis as they are composed of large groups of smaller-balance homogeneous loans and, therefore, are not 
  individually evaluated for impairment. We record estimated uncollectible principal balances to bad debt expense while estimated uncollectible 
  finance charges and fees result in a reduction of credit card revenue. Credit card receivables constitute unsecured consumer loans, for which 
  the risk of cardholder default and associated credit losses tend to increase as general economic conditions deteriorate. 