Accounts Receivable

12 Months Ended

Dec. 29, 2014

Accounts Receivable [Abstract]

Accounts Receivable

2. Accounts Receivable

Accounts receivable consist of the following:

	December 29,			December 30,
	2014			2013
	(in  thousands)
Accounts receivable, trade	$	408		$	342
Due from franchisees		190			473
Other		101			123
Total receivables		699			938
Less: allowance for doubtful accounts		(118	)(1)		(344	)(1)
Accounts receivable, net	$	581		$	594

(1) Does not include approximately $0.5 million in reserve on a note receivable from a franchisee presented in Note 5. Notes Receivable

A summary of the reserve for doubtful accounts follows:

(in thousands)
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
Charged to costs and expenses	-
Deductions	226	(a)
Balance as of December 29, 2014	568

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

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