Advertising Costs and Funds

We currently participate in two national advertising funds (the “Advertising Funds”) established to collect and administer funds contributed for use in advertising and promotional programs. Contributions to the Advertising Funds are required from both company-owned and franchised restaurants and are based on a percentage of restaurant sales. In addition to the contributions to the various Advertising Funds, company-owned and franchised restaurants make additional contributions to other local and regional advertising programs.

Restricted assets and related liabilities of the Advertising Funds at December 30, 2012 and January 1, 2012 were as follows:



	Year End
	2012			2011
Cash and cash equivalents	$	21,086		$	27,590
Accounts and notes receivable	38,359			37,025
Other assets	6,332			5,932
Total assets	$	65,777		$	70,547

Accounts payable	$	3,729		$	2,972
Accrued expenses and other current liabilities	63,073			73,870
Member’s deficit	(1,025		)	(6,295		)
Total liabilities and deficit	$	65,777		$	70,547

Our advertising expenses in 2012, 2011 and 2010 totaled $103,147, $106,658 and $99,023, respectively.