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REVENUE (Tables)

9 Months Ended

Sep. 23, 2020

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

Revenue recognized during the thirteen and thirty-nine weeks ended September 23, 2020 and September 25, 2019, disaggregated by type is as follows:

			Thirteen Weeks Ended												Thirty-Nine Weeks Ended
			September 23 2020						September 25 2019						September 23 2020						September 25 2019
Shack sales			$	126,288					$	152,366					$	353,855					$	428,811
Licensing revenue:
Sales-based royalties			3,867						5,293						10,943						13,938
Initial territory and opening fees			246						103						559						335
Total revenue			$	130,401					$	157,762					$	365,357					$	443,084

Schedule of Contract with Customer, Asset and Liability

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

						September 23 2020						December 26 2019
Shack sales receivables						$	4,257					$	4,265
Licensing receivables						2,755						4,510
Gift card liability						2,205						2,258
Deferred revenue, current						564						511
Deferred revenue, long-term						12,144						11,310

Revenue recognized during the thirteen and thirty-nine weeks ended September 23, 2020 and September 25, 2019 that was included in their respective liability balances at the beginning of the period is as follows:

			Thirteen Weeks Ended												Thirty-Nine Weeks Ended
			September 23 2020						September 25 2019						September 23 2020						September 25 2019
Gift card liability			$	91					$	84					$	436					$	467
Deferred revenue			234						86						539						305

X

- Definition

Tabular disclosure of contract balances and changes in contract balances.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130551-203045

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X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045

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- References

No definition available.

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