Note 5 - Trade Receivables and Other

12 Months Ended

Aug. 26, 2015

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

Note 5. Trade Receivables and Other

Trade and other receivables, net, consist of the following:

	August 26, 2015			August 27, 2014
	(In thousands)
Trade and other receivables	$	4,150		$	2,940
Franchise royalties and marketing and advertising receivables		706			705
Trade receivables, unbilled		874			979
Allowance for doubtful accounts		(555	)		(512	)
Total, net	$	5,175		$	4,112

The Company does not have a concentration of credit risk in total trade and other receivables, net. CCS receivable balance at August 26, 2015 was $3.0 million, primarily the result of 10 contracts with balances of $0.01 million to $0.1 million per contract entity. The Company had certain customer’s contracts whose accounts receivable balances collectively represented approximately 30% of the Company’s total accounts receivables. Contract payment terms for its CCS customers’ receivables are due within 30 to 45 days.

The Company recorded receivables related to Fuddruckers franchise operations royalty and marketing and advertising payments from the franchisees, as required by their franchise agreements. Franchise royalty and marketing and advertising fund receivables balance at August 26, 2015 was $0.7 million. At August 26, 2015, the Company had 106 operating franchise restaurants with no concentration of accounts receivable.

The change in allowances for doubtful accounts for each of the years in the three-year periods ended as of the dates below is as follows:

	Fiscal Year Ended
	August 26, 2015			August 27, 2014			August 28, 2013
	(In thousands)
Beginning balance	$	512		$	586		$	678
Provisions for doubtful accounts		51			61			(1	)
Write-offs		(8	)		(135	)		(91	)
Ending balance	$	555		$	512		$	586