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Advertising Costs and Funds
 12 Months Ended
Dec. 31, 2023
Marketing and Advertising Expense [Abstract]  
Advertising Costs and Funds Advertising Costs and Funds
We maintain 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-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 liabilities of the Advertising Funds at December 31, 2023 and January 1, 2023 are as follows:
Year End
December 31, 2023January 1, 2023
Cash and cash equivalents$36,931 $50,709 
Accounts receivable, net76,838 70,422 
Other assets3,986 5,542 
Advertising funds restricted assets$117,755 $126,673 
Accounts payable$101,796 $115,339 
Accrued expenses and other current liabilities18,762 16,968 
Advertising funds restricted liabilities$120,558 $132,307 
Advertising expenses included in “Cost of sales” totaled $38,837, $37,418 and $31,617 in 2023, 2022 and 2021, respectively.