REVENUE

3 Months Ended

Mar. 31, 2020

Revenue from Contract with Customer [Abstract]

Company revenue is primarily comprised of MRO product sales and related activities, such as freight and services. Total service revenue is not material and accounted for approximately 1% of the Company's revenue for the three months ended March 31, 2020 and 2019, respectively.

Grainger serves a large number of customers in diverse industries, which are subject to different economic and market specific factors. The Company's presentation of revenue by industry most reasonably depicts how the nature, amount, timing and uncertainty of Company revenue and cash flows are affected by economic and market specific factors. The following table presents the Company's percentage of revenue by reportable segment and by major customer industry:



	Three Months Ended March 31,
	2020						2019
	U.S.		Canada		Total Company (2)		U.S.		Canada		Total Company (2)
Government	18	%	9	%	14	%	17	%	6	%	13	%
Heavy Manufacturing	18	%	19	%	17	%	19	%	21	%	18	%
Light Manufacturing	13	%	6	%	11	%	13	%	6	%	11	%
Transportation	5	%	9	%	5	%	6	%	8	%	5	%
Healthcare	9	%	—	%	6	%	7	%	—	%	6	%
Commercial	9	%	9	%	8	%	10	%	9	%	8	%
Retail/Wholesale	9	%	4	%	7	%	8	%	4	%	7	%
Contractors	10	%	10	%	8	%	10	%	10	%	8	%
Natural Resources	3	%	29	%	3	%	3	%	32	%	4	%
Other (1)	6	%	5	%	21	%	7	%	4	%	20	%
Total	100	%	100	%	100	%	100	%	100	%	100	%
Percent of Total Company Revenue	73	%	4	%	100	%	72	%	5	%	100	%

(1) Other category primarily includes revenue from individual customers not aligned to major industry segment, including small businesses and consumers, and intersegment net sales.

(2) Total Company includes other businesses, which include the Company's endless assortment businesses and operations in Europe and Mexico and accounts for approximately 23% of revenue for the three months ended March 31, 2020 and 2019.

Total accrued sales returns were approximately $26 million and $25 million as of March 31, 2020 and December 31, 2019, respectively and are reported as a reduction of Accounts receivable, net. Total accrued sales incentives were approximately $57 million as of March 31, 2020 and December 31, 2019, and are reported as part of Accrued expenses. The Company did not have any material unsatisfied performance obligations, contract assets or liabilities as of March 31, 2020 and December 31, 2019.