Advertising Funds (Tables)

3 Months Ended

Mar. 28, 2020

Segment Reporting [Abstract]

Assets and Liabilities of Adverting Funds

Net income of equity method investments by reportable segment was as follows (in thousands):

	Net income (loss) of equity method investments
	Three months ended
	March 28, 2020			March 30, 2019
Dunkin’ International	$	(125	)	(140	)
Baskin-Robbins International	3,407			1,717
Total reportable segments	3,282			1,577
Other	384			653
Total net income of equity method investments	$	3,666		2,230

Assets and liabilities of the advertising funds, which are restricted in their use, included in the consolidated balance sheets were as follows (in thousands):

	March 28, 2020			December 28, 2019
Accounts receivable, net of allowances	$	24,956		20,194
Notes and other receivables, net of allowances	203			1,133
Prepaid income taxes	168			79
Prepaid expenses and other current assets	14,985			10,255
Total current assets	40,312			31,661
Property, equipment, and software, net	16,681			17,125
Operating lease assets	4,127			4,262
Other assets	805			1,126
Total assets	$	61,925		54,174
Operating lease liabilities—current	$	523		1,932
Accounts payable	64,887			69,232
Deferred revenue—current(a)	(722		)	(722	)
Other current liabilities	42,130			48,089
Total current liabilities	106,818			118,531
Operating lease liabilities—long-term	2,095			2,241
Deferred revenue—long-term(a)	(5,872		)	(6,053	)
Other long-term liabilities	1,954			—
Total liabilities	$	104,995		114,719

(a)

Amounts represent franchisee incentives that have been deferred and are being recognized over the terms of the respective franchise agreements.