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Significant Accounting Policies: PPE Revenue Recognition & EPS (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 26, 2015 | Dec. 27, 2014 | Dec. 28, 2013
Goodwill |  |  |
Goodwill impairment | $ 0 | $ 0 |
Goodwill | 607,500 | 607,500 |
Advertising |  |  |
Advertising costs | 199,300 | 252,800 | $ 185,300
Revenue Recognition |  |  |
Deferred franchise fee revenue | $ 1,743,100 | 2,005,300 |
Period of recognition of deferred software license fees | 10 years |  |
Deferred software license fees | $ 1,591,600 | $ 1,399,400 |
Earnings Per Share |  |  |
Denominator for basic EPS - weighted average common shares | 4,458,927 | 5,069,391 | 5,068,975
Dilutive shares associated with option plans | 192,600 | 147,523 | 172,146
Denominator for diluted EPS - weighted average common shares and dilutive potential common shares | 4,651,527 | 5,216,914 | 5,241,121
Options excluded from EPS calculation - anti-dilutive (in shares) | 22,459 | 39,240 | 30,450
Computer and peripheral equipment | Minimum |  |  |
Property, plant and equipment |  |  |
Estimated useful lives | 3 years |  |
Computer and peripheral equipment | Maximum |  |  |
Property, plant and equipment |  |  |
Estimated useful lives | 5 years |  |
Furniture and equipment | Minimum |  |  |
Property, plant and equipment |  |  |
Estimated useful lives | 5 years |  |
Furniture and equipment | Maximum |  |  |
Property, plant and equipment |  |  |
Estimated useful lives | 7 years |  |

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