Note 5 - Accounts and Other Receivables, Net

12 Months Ended

Mar. 30, 2014

Receivables [Abstract]

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

NOTE E - ACCOUNTS AND OTHER RECEIVABLES, NET

Accounts and other receivables, net, consist of the following:

	March 30, 2014		March 31, 2013
Franchise and license royalties	$	1,658	$	2,355
Branded product sales		5,141		4,071
Other		1,457		621
		8,256		7,047
Less: allowance for doubtful accounts		433		130
Accounts and other receivables, net	$	7,823	$	6,917

Accounts receivable are due within 30 days and are stated at amounts due from franchisees, retail licensees and Branded Product Program customers, net of an allowance for doubtful accounts. Accounts outstanding longer than the contractual payment terms are generally considered past due.

The Company individually reviews each past due account and determines its allowance for doubtful accounts by considering a number of factors, including the length of time accounts receivable are past due, the Company’s previous loss history, the customer’s current and expected future ability to pay its obligation to the Company, the condition of the general economy and the industry as a whole. Based on management’s assessment, the Company provides for estimated uncollectable amounts through a charge to earnings. The Company writes off accounts receivable when they are deemed to be uncollectible against the allowance for doubtful accounts.

Changes in the Company’s allowance for doubtful accounts for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012 are as follows:

	March 30, 2014			March 31, 2013			March 25, 2012
Beginning balance	$	130		$	138		$	62
Bad debt expense		21			15			86
Uncollectible marketing fund contributions		320			5			-
Accounts written off		(38	)		(28	)		(10	)
Ending balance	$	433		$	130		$	138