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Revenue
3 Months Ended
Dec. 25, 2022
Revenue from Contract with Customer [Abstract]  
Revenue REVENUE
The following table presents our revenue disaggregated by source:
Three months Ended
(Thousands of Dollars)December 25,
2022
December 26,
2021
Operating revenue:
Print advertising revenue41,836 55,970 
Digital advertising revenue47,749 42,784 
Advertising and marketing services revenue89,585 98,754 
Print subscription revenue67,370 79,628 
Digital subscription revenue12,329 7,891 
Subscription revenue79,699 87,519 
Print other revenue11,120 11,385 
Digital other revenue4,727 4,624 
Other revenue15,847 16,009 
Total operating revenue185,131 202,282 
Recognition principles: Revenue is recognized when a performance obligation is satisfied by the transfer of control of the contracted goods or services to our customers, in an amount that reflects the consideration we expect to receive in exchange for those goods or services.
Arrangements with multiple performance obligations: We have various advertising and subscription agreements which include both print and digital performance obligations. Revenue from sales agreements that contain multiple performance obligations are allocated to each obligation based on the
relative standalone selling price. We determine standalone selling prices based on observable prices charged to customers.
Contract Assets and Liabilities: The Company’s primary source of contract liabilities is unearned revenue from subscriptions paid in advance of the service provided. The Company expects to recognize the revenue related to unsatisfied performance obligations over the next twelve months in accordance with the terms of the subscriptions and other contracts with customers. Revenue recognized in the three months ended December 25, 2022, that was included in the contract liability as of September 25, 2022, was $32.2 million.
Accounts receivable, excluding allowance for credit losses was $80.8 million and $74.8 million as of December 25, 2022, and September 25, 2022, respectively. Allowance for credit losses was $5.4 million and $5.2 million as of December 25, 2022, and September 25, 2022, respectively.
Sales commissions are expensed as incurred as the associated contractual periods are one year or less. These costs are recorded within compensation. Most of our contracts have original expected lengths of one year or less and revenue is earned at a rate and amount that corresponds directly with the value to the customer.