Advertising funds	12 Months Ended
Dec. 30, 2017
Advertising Funds [Abstract]
Advertising funds	Advertising funds On behalf of the Dunkin’ Donuts and Baskin-Robbins domestic advertising funds, the Company collects a percentage, which is generally 5%, of gross retail sales from Dunkin’ Donuts and Baskin-Robbins domestic franchisees to be used for various forms of advertising for each brand. In most of our international markets, franchisees manage their own advertising expenditures, which are not included in the advertising fund results. The Company administers and directs the development of all advertising and promotional programs in the advertising funds for which it collects advertising fees, in accordance with the provisions of our franchise agreements. The Company acts as, in substance, an agent with regard to these advertising contributions. We consolidate and report all assets and liabilities held by these advertising funds as restricted assets of advertising funds and liabilities of advertising funds within current assets and current liabilities, respectively, in the consolidated balance sheets. The assets and liabilities held by these advertising funds consist primarily of receivables, prepaid expenses, payables, accrued expenses, and any cumulative surplus or deficit related specifically to the advertising funds. The revenues, expenses, and cash flows of the advertising funds are not included in the Company’s consolidated statements of operations or consolidated statements of cash flows because the Company does not have complete discretion over the usage of the funds. Contributions to these advertising funds are restricted to advertising, product development, public relations, merchandising, and administrative expenses and programs to increase sales and further enhance the public reputation of each of the brands. At December 30, 2017 and December 31, 2016, the Company had a net payable of $10.6 million and $11.9 million, respectively, to the various advertising funds. To cover administrative expenses of the advertising funds, the Company charges each advertising fund a management fee for items such as facilities, accounting services, information technology, data processing, product development, legal, administrative support services, and other operating expenses, as well as share-based compensation expense for employees that provide services directly to the advertising funds. Management fees totaled $11.3 million, $9.5 million, and $9.7 million for fiscal years 2017, 2016, and 2015, respectively. Such management fees are included in the consolidated statements of operations as a reduction in general and administrative expenses, net. Additionally, the Company charged the Dunkin’ Donuts advertising fund $2.9 million of gift card program costs in fiscal year 2017. The Company made discretionary contributions to certain advertising funds for the purpose of supplementing national and regional advertising in certain markets of $7.5 million for fiscal year 2017 and $1.7 million for each of the fiscal years 2016 and 2015. Additionally, the Company made net contributions to the advertising funds based on retail sales of company-operated restaurants of $596 thousand and $1.3 million for fiscal years 2016 and 2015, respectively, which are included in company-operated restaurant expenses in the consolidated statements of operations. No such contributions were made during fiscal year 2017, as the Company did not have any company-operated restaurants during this period. During fiscal years 2017, 2016, and 2015, the Company also funded advertising fund initiatives of $2.6 million, $3.4 million, and $2.3 million, respectively, which were contributed from the gift card breakage liability included within other current liabilities in the consolidated balance sheets (see note 2(t) and note 10).

Advertising funds

On behalf of the Dunkin’ Donuts and Baskin-Robbins domestic advertising funds, the Company collects a percentage, which is generally 5%, of gross retail sales from Dunkin’ Donuts and Baskin-Robbins domestic franchisees to be used for various forms of advertising for each brand. In most of our international markets, franchisees manage their own advertising expenditures, which are not included in the advertising fund results.

The Company administers and directs the development of all advertising and promotional programs in the advertising funds for which it collects advertising fees, in accordance with the provisions of our franchise agreements. The Company acts as, in substance, an agent with regard to these advertising contributions. We consolidate and report all assets and liabilities held by these advertising funds as restricted assets of advertising funds and liabilities of advertising funds within current assets and current liabilities, respectively, in the consolidated balance sheets. The assets and liabilities held by these advertising funds consist primarily of receivables, prepaid expenses, payables, accrued expenses, and any cumulative surplus or deficit related specifically to the advertising funds. The revenues, expenses, and cash flows of the advertising funds are not included in the Company’s consolidated statements of operations or consolidated statements of cash flows because the Company does not have complete discretion over the usage of the funds. Contributions to these advertising funds are restricted to advertising, product development, public relations, merchandising, and administrative expenses and programs to increase sales and further enhance the public reputation of each of the brands.

At December 30, 2017 and December 31, 2016, the Company had a net payable of $10.6 million and $11.9 million, respectively, to the various advertising funds.

To cover administrative expenses of the advertising funds, the Company charges each advertising fund a management fee for items such as facilities, accounting services, information technology, data processing, product development, legal, administrative support services, and other operating expenses, as well as share-based compensation expense for employees that provide services directly to the advertising funds. Management fees totaled $11.3 million, $9.5 million, and $9.7 million for fiscal years 2017, 2016, and 2015, respectively. Such management fees are included in the consolidated statements of operations as a reduction in general and administrative expenses, net. Additionally, the Company charged the Dunkin’ Donuts advertising fund $2.9 million of gift card program costs in fiscal year 2017.

The Company made discretionary contributions to certain advertising funds for the purpose of supplementing national and regional advertising in certain markets of $7.5 million for fiscal year 2017 and $1.7 million for each of the fiscal years 2016 and 2015. Additionally, the Company made net contributions to the advertising funds based on retail sales of company-operated restaurants of $596 thousand and $1.3 million for fiscal years 2016 and 2015, respectively, which are included in company-operated restaurant expenses in the consolidated statements of operations. No such contributions were made during fiscal year 2017, as the Company did not have any company-operated restaurants during this period. During fiscal years 2017, 2016, and 2015, the Company also funded advertising fund initiatives of $2.6 million, $3.4 million, and $2.3 million, respectively, which were contributed from the gift card breakage liability included within other current liabilities in the consolidated balance sheets (see note 2(t) and note 10).