XML 42 R30.htm IDEA: XBRL DOCUMENT v3.22.0.1
Advertising Costs and Funds
 12 Months Ended
Jan. 02, 2022
Marketing and Advertising Expense [Abstract]  
Advertising Costs and Funds Advertising Costs and FundsWe maintain U.S. and Canadian national 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-operated and franchised restaurants and are based on a percentage of restaurant sales. In addition to the contributions to the Advertising Funds, Company-operated and franchised restaurants make additional contributions to other local and regional advertising programs.
Restricted assets and related liabilities of the Advertising Funds at January 2, 2022 and January 3, 2021 are as follows:
Year End
January 2, 2022January 3, 2021
Cash and cash equivalents$89,993 $77,279 
Accounts receivable, net65,497 63,252 
Other assets4,328 1,775 
Advertising funds restricted assets$159,818 $142,306 
Accounts payable$136,043 $123,064 
Accrued expenses and other current liabilities21,858 17,447 
Advertising funds restricted liabilities$157,901 $140,511 

Advertising expenses included in “Cost of sales” totaled $31,617, $29,671 and $29,954 in 2021, 2020 and 2019, respectively.