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Advertising Costs and Funds
 12 Months Ended
Dec. 28, 2025
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 28, 2025 and December 29, 2024 are as follows:
Year End
December 28, 2025December 29, 2024
Cash and cash equivalents$17,632 $18,615 
Accounts receivable, net75,083 73,223 
Other assets5,152 7,291 
Advertising funds restricted assets$97,867 $99,129 
Accounts payable$78,929 $83,035 
Accrued expenses and other current liabilities17,525 17,177 
Advertising funds restricted liabilities$96,454 $100,212 

Advertising expenses included in “Cost of sales” totaled $40,334, $39,051 and $38,837 in 2025, 2024 and 2023, respectively.