RECEIVABLES

6 Months Ended

Jul. 02, 2011

RECEIVABLES

RECEIVABLES

6. RECEIVABLES

	July 2,		January 1,		July 3,
	2011		2011		2010
Construction allowances	$	109,000	$	370,000	$	338,000
Third party credit cards	1,563,000		1,664,000		1,447,000
Other	754,000		821,000		829,000
	$	2,426,000	$	2,855,000	$	2,614,000

At July 2, 2011, the Company’s income tax receivable was $50,000, which represents the federal income tax refund the Company expects to receive from its fiscal 2010 tax return. During the 26-week period ended July 3, 2010, the Company received payments of $3.3 million against the receivable, which was recorded in fiscal 2009. The income tax receivable at July 3, 2010 of $3.4 million, which consisted of estimated tax payments of approximately $266,000 made during fiscal 2009 and 2008 combined with a refund of $3.3 million, generated as a result of the carry back of the net loss incurred for fiscal 2009.