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REVENUE (Tables)

12 Months Ended

Dec. 30, 2020

Revenue from Contract with Customer [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Revenue recognized during fiscal 2020, fiscal 2019 and fiscal 2018 disaggregated by type is as follows:

			2020						2019						2018
Shack sales			$	506,339					$	574,625					$	445,589
Licensing revenue:
Sales-based royalties			15,773						19,318						13,422
Initial territory and opening fees			755						576						299
Total revenue			$	522,867					$	594,519					$	459,310

Contract with Customer, Asset and Liability

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

						December 30 2020						December 25 2019
Shack sales receivables						$	5,373					$	4,265
Licensing receivables, net of allowance for doubtful accounts						2,647						4,510
Gift card liability						2,637						2,258
Deferred revenue, current						608						511
Deferred revenue, long-term						12,151						11,310

Revenue recognized during fiscal 2020 and fiscal 2019 that was included in their respective liability balances at the beginning of the period is as follows:

			2020						2019
Gift card liability			$	537					$	524
Deferred revenue			723						536

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ 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=121604090&loc=SL49130551-203045

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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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
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