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REVENUE
 9 Months Ended
Sep. 30, 2020
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE
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 and nine months ended September 30, 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 September 30,
20202019
U.S.CanadaTotal Company (2)U.S.CanadaTotal Company (2)
Government23 %8 %17 %20 %5 %15 %
Heavy Manufacturing15 %19 %15 %18 %20 %17 %
Light Manufacturing12 %6 %10 %12 %6 %10 %
Transportation5 %8 %4 %6 %8 %5 %
Healthcare9 %— %7 %7 %— %5 %
Commercial8 %11 %6 %10 %9 %8 %
Retail/Wholesale10 %3 %8 %9 %4 %7 %
Contractors9 %11 %7 %9 %11 %8 %
Natural Resources2 %29 %3 %3 %33 %4 %
Other (1)7 %5 %23 %6 %4 %21 %
Total100 %100 %100 %100 %100 %100 %
Percent of Total Company Revenue73 %4 %100 %73 %4 %100 %
Nine Months Ended September 30,
20202019
U.S.CanadaTotal Company (2)U.S.CanadaTotal Company (2)
Government22 %9 %16 %19 %6 %14 %
Heavy Manufacturing16 %18 %15 %19 %20 %17 %
Light Manufacturing13 %6 %10 %13 %6 %11 %
Transportation5 %9 %5 %5 %8 %5 %
Healthcare10 %— %7 %7 %— %5 %
Commercial8 %10 %7 %10 %9 %8 %
Retail/Wholesale10 %4 %8 %8 %4 %7 %
Contractors9 %10 %7 %10 %11 %8 %
Natural Resources2 %29 %3 %3 %32 %4 %
Other (1)5 %5 %22 %6 %4 %21 %
Total100 %100 %100 %100 %100 %100 %
Percent of Total Company Revenue73 %4 %100 %73 %5 %100 %

(1) Other category primarily includes revenue from individual customers not aligned to a 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 smaller international high-touch businesses and accounts for approximately 23% of revenue for the three and nine months ended September 30, 2020 and 23% and 22% of revenue for the three and nine months ended September 30, 2019, respectively.
Total accrued sales returns were approximately $30 million and $25 million as of September 30, 2020 and December 31, 2019, respectively and are reported as a reduction of Accounts receivable, net. Total accrued sales incentives were approximately $55 million and $57 million as of September 30, 2020 and December 31, 2019 and are reported as part of Accrued expenses. The Company had no material unsatisfied performance obligations, contract assets or liabilities as of September 30, 2020 and December 31, 2019.