4. Royalties and Fees	12 Months Ended
Dec. 31, 2018
Accounting Policies [Abstract]
Royalties and Fees	Approximately $245,000, $242,000 and $305,000 are included in 2016, 2017 and 2018, respectively, royalties and fees in the Consolidated Statements of Operations for amortized initial franchise fees. Also included in royalties and fees were approximately $54,000, $44,000 and $74,000 in 2016, 2017 and 2018, respectively, for equipment commissions. Most of the cost for the services required to be performed by the Company are incurred prior to the franchise fee income being recorded which is based on contractual liability for the franchisee. Such incremental costs, including training, design and related travel cost to new franchisees. The deferred contract income and costs both approximated $592,000 on January 1, 2018 and $699,000 on December 31, 2018. In conjunction with the development of Noble Roman’s Pizza and Tuscano’s Italian Style Subs, the Company has devised its own recipes for many of the ingredients that go into the making of its products (“Proprietary Products”). The Company contracts with various manufacturers to manufacture its Proprietary Products in accordance with the Company’s recipes and formulas and to sell those products to authorized distributors at a contract price which includes an allowance for use of the Company’s recipes. The manufacturing contracts also require the manufacturers to hold those allowances in trust and to remit those allowances to the Company on a periodic basis, usually monthly. The Company recognizes those allowances in revenue as earned based on sales reports from the distributors. There were 2,854 franchised or licensed outlets in operation on December 31, 2017 and 2,894 on December 31, 2018. During 2018, there were 59 new franchised or licensed outlets opened and 19 franchised or licensed outlets left the system. Grocery stores are accustomed to adding products for a period of time, removing them for a period of time and possibly reoffering them. Therefore, it is unknown of the 2,106 included in the December 31, 2018 count, how many grocery store licenses were actually operating at any given time.

4. Royalties and Fees

12 Months Ended

Dec. 31, 2018

Approximately $245,000, $242,000 and $305,000 are included in 2016, 2017 and 2018, respectively, royalties and fees in the Consolidated Statements of Operations for amortized initial franchise fees. Also included in royalties and fees were approximately $54,000, $44,000 and $74,000 in 2016, 2017 and 2018, respectively, for equipment commissions. Most of the cost for the services required to be performed by the Company are incurred prior to the franchise fee income being recorded which is based on contractual liability for the franchisee. Such incremental costs, including training, design and related travel cost to new franchisees. The deferred contract income and costs both approximated $592,000 on January 1, 2018 and $699,000 on December 31, 2018.

In conjunction with the development of Noble Roman’s Pizza and Tuscano’s Italian Style Subs, the Company has devised its own recipes for many of the ingredients that go into the making of its products (“Proprietary Products”). The Company contracts with various manufacturers to manufacture its Proprietary Products in accordance with the Company’s recipes and formulas and to sell those products to authorized distributors at a contract price which includes an allowance for use of the Company’s recipes. The manufacturing contracts also require the manufacturers to hold those allowances in trust and to remit those allowances to the Company on a periodic basis, usually monthly. The Company recognizes those allowances in revenue as earned based on sales reports from the distributors.

There were 2,854 franchised or licensed outlets in operation on December 31, 2017 and 2,894 on December 31, 2018. During 2018, there were 59 new franchised or licensed outlets opened and 19 franchised or licensed outlets left the system. Grocery stores are accustomed to adding products for a period of time, removing them for a period of time and possibly reoffering them. Therefore, it is unknown of the 2,106 included in the December 31, 2018 count, how many grocery store licenses were actually operating at any given time.