XML 25 R11.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Revenue Recognition | 9 Months Ended
--- | ---
Sep. 30, 2018
Revenue Recognition |
Revenue Recognition | 4. Revenue Recognition Disaggregation of Revenue In the following table (in thousands), revenue is disaggregated by major product line. The table also includes a reconciliation of the disaggregated revenue with the reportable segments.
|  | Reportable Segments
|  | Three Months Ended September 30, 2018
Major Products/Services Lines |  | Domestic Company-owned restaurants |  | North America commissaries |  | North America franchising |  | International |  | All others |  | Total
Company-owned restaurant sales | $ | 158,285 | $ | - | $ | - | $ | - | $ | - | $ | 158,285
Commissary sales |  | - |  | 192,263 |  | - |  | 16,512 |  | - |  | 208,775
Franchise royalties and fees |  | - |  | - |  | 13,270 |  | 9,140 |  | - |  | 22,410
Other revenues |  | - |  | - |  | - |  | 5,211 |  | 22,832 |  | 28,043
Eliminations |  | - |  | (46,023) |  | (464) |  | (70) |  | (6,949) |  | (53,506)
Total | $ | 158,285 | $ | 146,240 | $ | 12,806 | $ | 30,793 | $ | 15,883 | $ | 364,007
|  | Reportable Segments
|  | Nine Months Ended September 30, 2018
Major Products/Services Lines |  | Domestic Company-owned restaurants |  | North America commissaries |  | North America franchising |  | International |  | All others |  | Total
Company-owned restaurant sales | $ | 529,906 | $ | - | $ | - | $ | 6,237 | $ | - | $ | 536,143
Commissary sales |  | - |  | 614,797 |  | - |  | 51,490 |  | - |  | 666,287
Franchise royalties and fees |  | - |  | - |  | 64,023 |  | 27,110 |  | - |  | 91,133
Other revenues |  | - |  | - |  | - |  | 16,353 |  | 68,121 |  | 84,474
Eliminations |  | - |  | (153,389) |  | (2,499) |  | (213) |  | (22,601) |  | (178,702)
Total | $ | 529,906 | $ | 461,408 | $ | 61,524 | $ | 100,977 | $ | 45,520 | $ | 1,199,335
The revenue summarized above is described in Note 2 under the heading “Significant Accounting Policies – Revenue Recognition.” Contract Balances The contract liabilities primarily relate to franchise fees which we classify as “Deferred revenue” and customer loyalty program obligations which are classified with “Accrued expenses and other current liabilities.” During the three and nine months ended September 30, 2018, the Company recognized $3.5 million and $10.5 million in revenue, respectively, related to deferred revenue and customer loyalty program. The contract liability balances are included in the following (in thousands):
|  |  | September 30, 2018 |  |  | January 1, 2018 |  |  | Change
Deferred revenue |  | $ | 17,335 |  | $ | 15,850 |  | $ | 1,485
Customer loyalty program |  |  | 16,985 |  |  | 14,724 |  |  | 2,261
Total contract liabilities |  | $ | 34,320 |  | $ | 30,574 |  | $ | 3,746
The contract assets consist primarily of assets related to the future value of the royalties we will receive over the next ten years from the purchaser/franchisee of the stores located in China and Minnesota that the Company divested in 2018. See Note 7 for additional information. As of September 30, 2018 and December 31, 2017, contract assets were $1.8 million and $400,000, respectively.

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -URI http://asc.fasb.org/topic&trid=2122369 + Details
Name: | us-gaap_RevenueFromContractWithCustomerTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration