Note 5 - Accounts Receivable

12 Months Ended

Jun. 03, 2014

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

5. Accounts Receivable

Accounts receivable – current consist of the following (in thousands):

	2014		2013
Rebates receivable	$	930	$	874
Amounts due from franchisees		1,281		917
Other receivables		2,650		3,043
	$	4,861	$	4,834

We negotiate purchase arrangements, including price terms, with designated and approved suppliers on behalf of us and our franchise system. We receive various volume discounts and rebates based on purchases for our Company-owned restaurants from numerous suppliers.

Amounts due from franchisees consist of royalties, license, and other miscellaneous fees, a substantial portion of which represents current and recently-invoiced billings.

As of June 3, 2014 and June 4, 2013, Other receivables consisted primarily of amounts due for third-party gift card sales ($1.6 million and $1.8 million, respectively), amounts due from our distributor ($0.4 million for both periods), sales and other miscellaneous tax refunds ($0.2 million and $0.1 million, respectively), and amounts due from landlords (negligible and $0.5 million, respectively).