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REVENUE (Tables)

12 Months Ended

Dec. 26, 2018

Revenue from Contract with Customer [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Revenue recognized during fiscal 2018 under ASC 606 and revenue that would have been recognized during fiscal 2018 had ASC 605 been applied is as follows:

	As reported under ASC 606				If reported under ASC 605				Increase (decrease)
Shack sales	$	445,589			$	445,589			$	—
Licensing revenue	13,721				14,389				(668		)
Total revenue	$	459,310			$	459,978			$	(668	)

Revenue recognized during fiscal 2018 (under ASC 606) and fiscal 2017 and 2016 (under ASC 605) disaggregated by type is as follows:

	December 26 2018				December 27 2017				December 28 2016
Shack sales	$	445,589			$	346,388			$	259,350
Licensing revenue:
Sales-based royalties	13,422				11,633				8,765
Initial territory and opening fees	299				789				360
Total revenue	$	459,310			$	358,810			$	268,475

Contract with Customer, Asset and Liability

Opening and closing balances of contract liabilities and receivables from contracts with customers for fiscal 2018 is as follows:

		December 26 2018				December 28 2017
Shack sales receivables		$	2,550			$	2,184
Licensing receivables		2,616				1,522
Gift card liability		1,796				1,472
Deferred revenue, current		307				265
Deferred revenue, long-term		10,026				3,742

X

- Definition

Tabular disclosure of contract balances and changes in contract balances.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

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