text: **Credit Card Revenues**
  Credit card revenues include finance charges, late fees and other revenue generated by our combined Nordstrom private label card and 
  Nordstrom Visa credit card programs, and interchange fees generated by the use of Nordstrom Visa credit cards at third-party merchants. 
  Finance charges and late fees are assessed according to the terms of the related cardholder agreements and recognized as revenue when 
  earned. Credit card revenues are recorded net of estimated uncollectible finance charges and fees. 
  
  **Cost of Sales**
  Cost of sales includes the purchase cost of inventory sold (net of vendor allowances), in-bound freight and certain costs of loyalty program 
  benefits related to our credit and debit cards. 