can you help me rephrase this - In accordance with ASC Topic 606, American Eagle Outfitters (AEO) recognizes revenue for store sales at the point of purchase by customers. For e-commerce operations, revenue is recorded upon the estimated receipt date by customers. Shipping and handling revenues are included in total net revenue, while sales tax collected is excluded and recorded as a liability. Revenue is net of estimated and actual sales returns, coupon redemptions, and other promotions. Adjustments to the sales return reserve, based on historical return percentages, are recorded quarterly. Gift card sales are recorded as a current liability, with revenue recognized upon redemption. AEO also records royalty revenue from license or franchise agreements based on a percentage of sales by the licensee/franchisee, included in total net revenue when earned