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(27) Advertising Costs and Funds | 12 Months Ended
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Jan. 01, 2012
Advertising Costs and Funds [Abstract] |
Advertising Costs and Funds | Advertising Costs and Funds We currently participate in two national advertising funds (the “Advertising Funds”) established to collect and administer funds contributed for use in advertising and promotional programs. Contributions to the Advertising Funds are required from both company-owned and franchised restaurants and are based on a percentage of restaurant sales. In addition to the contributions to the various Advertising Funds, company-owned and franchised restaurants make additional contributions to other local and regional advertising programs. Restricted assets and related liabilities of the Advertising Funds at January 1, 2012 and January 2, 2011 are as follows:
|  | Year End
|  | 2011 |  | 2010
Cash and cash equivalents |  | $ | 26,715 |  |  | $ | 23,102 |
Accounts and notes receivable |  | 36,510 |  |  | 42,672 |
Other assets |  | 6,447 |  |  | 10,779 |
Total assets |  | $ | 69,672 |  |  | $ | 76,553 |
Accounts payable |  | $ | 2,081 |  |  | $ | 3,724 |
Accrued expenses and other current liabilities |  | 73,886 |  |  | 76,897 |
Member's deficit |  | (6,295 | ) |  | (4,068 | )
Total liabilities and deficit |  | $ | 69,672 |  |  | $ | 76,553 |
Our advertising expenses in 2011, 2010 and 2009 totaled $106,658, $99,023 and $99,030, respectively.

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