Accounts Receivable

12 Months Ended

Dec. 30, 2013

Accounts Receivable [Abstract]

Accounts Receivable

2. Accounts Receivable

Accounts receivable consist of the following:

	December 30, 2013			December 31, 2012
	(in thousands)
Due from franchisees	$	473		$	724	(2)
Accounts receivable, trade		342			359
Other		123			116
Hurricane insurance-related		-			193
Service vendor receivable		-			146
Total receivables		938			1,538
Less: allowance for doubtful accounts		(344	)(1)		(303	)
Accounts receivable, net	$	594		$	1,235

(1) Does not include approximately $0.45 million in reserve on a note receivable from a franchisee presented in Note 5. Notes Receivable

(2) Includes approximately $0.3 million in deferred franchise royalties and marketing funds paid during fiscal 2013

A summary of the reserve for doubtful accounts follows:

(in thousands)
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
Charged to costs and expenses	491		(b)
Deductions	-		(a)
Balance as of December 30, 2013	794

(a) Recovery (write-off) of uncollectible accounts

(b) Includes approximately $0.5 million reserve on a note receivable from a franchisee