The following sales mix table disaggregates revenue by merchandise category for the three and nine month periods ended November 3, 2018 and October 28, 2017:
| | | | | | | | | | | | | | Three Months Ended | | Nine Months Ended | | November 3, 2018 |
| | October 28, 2017 |
| | November 3, 2018 |
| | October 28, 2017 |
| Ladies | 27 | % | | 28 | % | | 28 | % | | 28 | % | Home Accents and Bed and Bath | 25 | % | | 25 | % | | 24 | % | | 25 | % | Men's | 14 | % | | 13 | % | | 13 | % | | 13 | % | Shoes | 13 | % | | 13 | % | | 14 | % | | 14 | % | Accessories, Lingerie, Fine Jewelry, and Fragrances | 13 | % | | 13 | % | | 13 | % | | 12 | % | Children's | 8 | % | | 8 | % | | 8 | % | | 8 | % | Total | 100 | % | | 100 | % | | 100 | % | | 100 | % |
Allowance for sales returns. As a result of the adoption of ASC 606, the Company recognizes allowances for estimated sales returns on a gross basis. This results in (i) an asset recorded for the expected recovery of merchandise inventory and a liability recorded for the refund due to the customer and (ii) a change in sales and related cost of goods sold based on the required reserve for estimated returns. Prior to the adoption of ASC 606, the Company recognized allowances for sales returns on a net basis. Cash, restricted cash, and restricted investments. Restricted cash, cash equivalents, and investments serve as collateral for certain insurance obligations of the Company. These restricted funds are invested in bank deposits, money market mutual funds, U.S. Government and agency securities, and corporate securities and cannot be withdrawn from the Company’s account without the prior written consent of the secured parties. The classification between current and long-term is based on the timing of expected payments of the insurance obligations. The following table provides a reconciliation of cash, cash equivalents, restricted cash and equivalents in the Condensed Consolidated Balance Sheets that reconcile to the amounts shown on the Condensed Consolidated Statements of Cash Flows:
| | | | | | | | | | | | | ($000) | November 3, 2018 |
| | February 3, 2018 |
| | October 28, 2017 |
| Cash and cash equivalents | $ | 1,349,196 |
| | $ | 1,290,294 |
| | $ | 1,144,169 |
| Restricted cash and cash equivalents included in: | | | | | | Prepaid expenses and other | 8,933 |
| | 9,412 |
| | 12,776 |
| Other long-term assets | 53,460 |
| | 53,566 |
| | 50,992 |
| Total restricted cash and cash equivalents | 62,393 |
| | 62,978 |
| | 63,768 |
| Total cash, cash equivalents and restricted cash and equivalents | $ | 1,411,589 |
| | $ | 1,353,272 |
| | $ | 1,207,937 |
|
In addition to the restricted cash and equivalents in the table above, the Company had restricted investments included in the Condensed Consolidated Balance Sheets as shown below:
| | | | | | | | | | | | | ($000) | November 3, 2018 |
| | February 3, 2018 |
| | October 28, 2017 |
| Prepaid expenses and other | $ | 2,801 |
| | $ | 2,435 |
| | $ | 688 |
| Other long-term assets | — |
| | 403 |
| | 2,862 |
| Total restricted investments | $ | 2,801 |
| | $ | 2,838 |
| | $ | 3,550 |
|
|
