can you help me rephrase this - Revenues from shipping and handling are counted in the overall net revenue, whereas collected sales tax is not included and is instead treated as a liability. Revenue figures are adjusted for projected and actual returns, discounts from coupons, and other promotional activities. The company updates its reserve for sales returns quarterly, reflecting historical return rates. Revenue from gift card sales is initially recorded as a current liability and recognized when the gift cards are redeemed. Additionally, AEO includes royalty income from licensing or franchise agreements, based on the licensee's or franchisee's sales, in its total net revenue upon accrual