Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2012

Accounts Receivable

Schedule of components of accounts receivable

	December 31, 2012			January 2, 2012
	(in thousands)
Due from franchisees	$	724	(1)	$	476
Accounts receivable, trade		359			234
Hurricane insurance-related		193			—
Service vendor receivable		146			—
Other		116			142
Total receivables		1,538			852
Less: allowance for doubtful accounts		(303	)		(254	)
Accounts receivable, net	$	1,235		$	598

(1)

Includes approximately $0.3 million in deferred franchise royalties and marketing funds to be paid during fiscal 2013

Summary of reserve for doubtful accounts

(in thousands)
Balance as of December 28, 2009	116
Charged to costs and expenses	78
Deductions	(49	)(a)
Balance as of December 27, 2010	145
Charged to costs and expenses	117
Deductions	(8	)(a)
Balance as of January 2, 2012	254
Charged to costs and expenses	46
Deductions	3	(a)
Balance as of December 31, 2012	303

(a)

Recovery (write-off) of uncollectible accounts.