v3.8.0.1

RELATED PARTY TRANSACTIONS | 9 Months Ended
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Oct. 01, 2017
Related Party Transactions [Abstract] |
Related Party Transactions Disclosure [Text Block] | (16) Related Party Transactions Michael Lister serves as the Chief Executive Officer and Chief Operating Officer of the Company. Prior to joining the Company in October 2016, Mr. Lister managed Famous Five Dining, a corporation that owns five franchised Famous Dave’s Restaurants. Anand D. Gala currently serves as a director of the Company. Mr. Gala is the Founder, President and Chief Executive Officer of Gala Holdings International, a diversified holding company that conducts consulting, restaurant development and management operations. Mr. Gala’s brother owns Altametrics, LLC, a software company to which the Company paid approximately $49,000 during the nine months ended October 2, 2016. The following table outlines amounts received from related parties during the three and nine months ended October 1, 2017 and October 2, 2016:
|  |  | Three Months Ended |  | Nine Months Ended
|  |  | October 1, 2017 |  | October 2, 2016 |  | October 1, 2017 |  | October 2, 2016
Revenues and NAF contributions, Michael Lister |  |  | $ | 121 |  | $ | 118 |  | $ | 367 |  | $ | 377
Revenues and NAF contributions, Anand Gala |  |  |  | 399 |  |  | 447 |  |  | 1,309 |  |  | 1,449
The following table outlines accounts receivable from related parties as of October 1, 2017 and January 1, 2017:
|  | October 1, |  | January 1,
|  | 2017 |  | 2017
Accounts Receivable, Michael Lister |  | $ | 46 |  | $ | 50
Accounts Receivable, Anand Gala |  |  | 316 |  |  | 370

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -URI http://asc.fasb.org/topic&trid=2122745 + Details
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