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Revenue Recognition
 6 Months Ended
Oct. 23, 2021
Revenue from Contract with Customer [Abstract]  
Revenue Recognition Revenue Recognition
Our revenue is primarily derived from product sales. We report product sales net of discounts and recognize them when control (rights and obligations associated with the product) passes to the customer. For sales to furniture retailers or distributors, control typically transfers when we ship the product. In cases where we sell directly to the end consumer, control of the product is generally transferred upon delivery.

For shipping and handling activities, we have elected to apply the accounting policy election permitted in ASC 606-10-25-18B, which allows an entity to account for shipping and handling activities as fulfillment activities (rather than as a promised good or service) when the activities are performed even if those activities are performed after the control of the good has been transferred. We expense shipping and handling costs at the time we recognize revenue in accordance with this election.

For sales tax, we have elected to apply the accounting policy election permitted in ASC 606-10-32-2A, which allows an entity to exclude from the measurement of the transaction price all taxes imposed on and concurrent with a specific revenue-producing transaction and collected by the entity from a customer, including sales, use, excise, value-added, and franchise taxes (collectively referred to as sales taxes). This allows us to present revenue net of these certain types of taxes.

We have elected the practical expedient permitted in ASC 606-10-32-18, which allows an entity to recognize the promised amount of consideration without adjusting for the effects of a significant financing component if the contract has a duration of one year or less. As our contracts typically are less than one year in length and do not have significant financing components, we have not adjusted consideration.
The following table presents our revenue disaggregated by product category and by segment or unit:

Quarter Ended October 23, 2021Quarter Ended October 24, 2020
(Unaudited, amounts in thousands)WholesaleRetailCorporate
and Other		TotalWholesaleRetailCorporate
and Other		Total
Motion Upholstery Furniture$234,702 $109,980 $96 $344,778 $200,448 $99,462 $162 $300,072 
Stationary Upholstery Furniture98,693 44,146 50,272 193,111 92,679 30,980 36,424 160,083 
Bedroom Furniture11,382 1,803 3,602 16,787 8,437 1,323 2,296 12,056 
Dining Room Furniture8,393 3,411 1,107 12,911 6,874 2,799 844 10,517 
Occasional Furniture11,751 6,965 818 19,534 12,541 5,351 806 18,698 
Delivery44,321 6,825 1,765 52,911 31,039 6,135 1,396 38,570 
Other (1)29,850 19,290 (12,647)36,493 (9,002)16,225 (8,211)(988)
Total$439,092 $192,420 $45,013 $676,525 $343,016 $162,275 $33,717 $539,008 
Eliminations(100,636)(79,888)
Consolidated Net Sales$575,889 $459,120 
Six Months Ended October 23, 2021Six Months Ended October 24, 2020
(Unaudited, amounts in thousands)WholesaleRetailCorporate
and Other		TotalWholesaleRetailCorporate
and Other		Total
Motion Upholstery Furniture$461,314 $212,484 $250 $674,048 $332,712 $152,909 $223 $485,844 
Stationary Upholstery Furniture190,102 86,511 97,619 374,232 150,993 48,635 52,497 252,125 
Bedroom Furniture23,307 3,788 6,850 33,945 15,549 2,418 3,527 21,494 
Dining Room Furniture15,379 6,660 2,207 24,246 11,421 4,617 1,501 17,539 
Occasional Furniture24,350 12,987 1,813 39,150 20,651 8,761 1,535 30,947 
Delivery83,150 13,665 3,532 100,347 50,575 9,035 2,104 61,714 
Other (1)34,989 38,172 (23,624)49,537 (15,312)27,037 (10,929)796 
Total$832,591 $374,267 $88,647 $1,295,505 $566,589 $253,412 $50,458 $870,459 
Eliminations(194,833)(125,881)
Consolidated Net Sales$1,100,672 $744,578 
(1)Primarily includes revenue for advertising, royalties, parts, accessories, after-treatment products, surcharges, discounts and allowances, rebates and other sales incentives.

Motion Upholstery Furniture - Includes gross revenue for upholstered furniture, such as recliners, sofas, loveseats, chairs, sectionals, and modulars that have a mechanism that allows the back of the product to recline or the product's footrest to extend. This gross revenue includes sales to La-Z-Boy Furniture Galleries® stores (including company-owned stores), operators of La-Z-Boy Comfort Studio® locations, England Custom Comfort Center locations, other major dealers, independent retailers, and the end consumer.

Stationary Upholstery Furniture - Includes gross revenue for upholstered furniture, such as sofas, loveseats, chairs, sectionals, modulars, and ottomans that do not have a mechanism. This gross revenue includes sales to La-Z-Boy Furniture Galleries® stores (including company-owned stores), operators of La-Z-Boy Comfort Studio® locations, England Custom Comfort Center locations, other major dealers, independent retailers, and the end consumer.

Bedroom Furniture - Includes gross revenue for casegoods furniture typically found in a bedroom, such as beds, chests, dressers, nightstands and benches. This gross revenue includes sales to La-Z-Boy Furniture Galleries® stores (including company-owned stores), independent retailers, and the end consumer.

Dining Room Furniture - Includes gross revenue for casegoods furniture typically found in a dining room, such as dining tables, dining chairs, storage units and stools. This gross revenue includes sales to La-Z-Boy Furniture Galleries® stores (including company-owned stores), independent retailers, and the end consumer.

Occasional Furniture - Includes gross revenue for casegoods furniture found throughout the home, such as cocktail tables, chairsides, sofa tables, end tables, and entertainment centers. This gross revenue includes sales to La-Z-Boy Furniture Galleries® stores (including company-owned stores), independent retailers, and the end consumer.
Contract Assets and Liabilities. We receive customer deposits from end consumers before we recognize revenue and in some cases we have the unconditional right to collect the remaining portion of the order price before we fulfill our performance obligation, resulting in a contract asset and a corresponding deferred revenue liability. In our consolidated balance sheet, customer deposits and deferred revenue (collectively, the "contract liabilities") are reported in accrued expenses and other current liabilities while contract assets are reported as other current assets. The following table presents our contract assets and liabilities:

(Unaudited, amounts in thousands)10/23/20214/24/2021
Contract assets $135,542 $108,460 
Customer deposits$194,015 $180,766 
Deferred revenue135,542 108,460 
Total contract liabilities (1)
$329,557 $289,226 
(1)During the six months ended October 23, 2021, we recognized revenue of $244.0 million related to our contract liability balance at April 24, 2021.