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Revenue
6 Months Ended
Mar. 26, 2023
Revenue from Contract with Customer [Abstract]  
Revenue REVENUE
The following table presents our revenue disaggregated by source:
Three months endedSix months ended
(Thousands of Dollars)March 26,
2023
March 27,
2022
March 26,
2023
March 27,
2022
Operating revenue:
Print advertising revenue31,450 44,248 73,286 100,218 
Digital advertising revenue46,250 43,385 93,999 86,169 
Advertising and marketing services revenue77,700 87,633 167,285 186,387 
Print subscription revenue64,586 77,255 131,956 156,883 
Digital subscription revenue13,996 10,093 26,325 17,984 
Subscription revenue78,582 87,348 158,281 174,867 
Print other revenue9,649 10,374 20,769 21,759 
Digital other revenue4,756 4,659 9,483 9,283 
Other revenue14,405 15,033 30,252 31,042 
Total operating revenue170,687 190,014 355,818 392,296 
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 six months ended March 26, 2023, that was included in the contract liability as of September 25, 2022, was $41.2 million.
Accounts receivable, excluding allowance for credit losses were $72.7 million and $74.8 million as of March 26, 2023, and September 25, 2022, respectively. Allowance for credit losses was $5.1 million and $5.2 million as of March 26, 2023, 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.