XML 45 R29.htm IDEA: XBRL DOCUMENT v3.25.0.1
Advertising Costs and Funds
 12 Months Ended
Dec. 29, 2024
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 29, 2024 and December 31, 2023 are as follows:
Year End
December 29, 2024December 31, 2023
Cash and cash equivalents$18,615 $36,931 
Accounts receivable, net73,223 76,838 
Other assets7,291 3,986 
Advertising funds restricted assets$99,129 $117,755 
Accounts payable$83,035 $101,796 
Accrued expenses and other current liabilities17,177 18,762 
Advertising funds restricted liabilities$100,212 $120,558 

Advertising expenses included in “Cost of sales” totaled $39,051, $38,837 and $37,418 in 2024, 2023 and 2022, respectively.