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Revenue Disclosures

6 Months Ended

Jun. 16, 2019

Revenue from Contract with Customer [Abstract]

Revenue Disclosures

6. Revenue Disclosures

Contract Liabilities

Contract liabilities consist of deferred franchise fees and deferred development fees. Changes in contract liabilities were as follows:

		Two Fiscal Quarters Ended
		June 16,				June 17,
		2019				2018
Contract liabilities at beginning of period		$	19,900			$	19,404
Revenue recognized during the period			(2,630	)			(2,325	)
New deferrals due to cash received and other			1,807				3,239
Contract liabilities at end of period		$	19,077			$	20,318

 Advertising Fund Assets

As of June 16, 2019, advertising fund assets, restricted of $117.7 million consisted of $96.3 million of cash, cash equivalents and investments, $18.6 million of accounts receivable and $2.8 million of prepaid expenses. As of June 16, 2019, advertising fund cash, cash equivalents and investments included $4.3 million of cash contributed from Company-owned stores that had not yet been expended.

As of December 30, 2018, advertising fund assets, restricted of $112.7 million consisted of $95.1 million of cash, cash equivalents and investments, $15.3 million of accounts receivable and $2.3 million of prepaid expenses. As of December 30, 2018, advertising fund cash, cash equivalents and investments included $5.5 million of cash contributed from Company-owned stores that had not yet been expended.

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- References

No definition available.

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- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-URI http://asc.fasb.org/topic&trid=2122369

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