Revenue (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 29, 2019

Dec. 30, 2018

Revenue Recognition, Multiple-deliverable Arrangements [Line Items]

Deferred Revenue

$ 22,932

$ 18,124

Deferred Revenue, Additions

89,407

Deferred Revenue, Revenue Recognized

$ (84,599)

Revenue from Contract with Customer [Text Block]

2. Revenue:

Our venues sell food, beverages, entertainment, and merchandise to customers on a stand-alone basis and through discounted packaged deals. We consider our performance obligations for food and beverages to be separate and distinct from our performance obligations on entertainment and merchandise.

Revenues are recognized net of discounts. Net revenue from each stand-alone purchase is allocated to the performance obligation purchased. Net revenue from each package deal is allocated to each performance obligation purchased on a pro-rata basis relative to their stand-alone menu prices. Revenues are recognized at the time we complete the performance obligation, generally on the day of sale. The portion of our entertainment and merchandise revenues representing purchased and unused credits, as well as unredeemed credits, is deferred and subsequently recognized based on credits remaining and utilization patterns.

We also earn revenues from our franchises. Our franchise agreements require the payment of various fixed fees as well as the payment of royalties that are based on a percentage of franchisee sales. In addition, franchisees have the option to purchase games and equipment from our inventory. We consider our performance obligations for the franchise agreement to be separate and distinct from our performance obligations on sales of inventory. Revenue from sales of our inventory is recognized when the franchisee takes possession of the games and equipment. All other payments from franchisees are allocated to the franchise agreement, where royalties are recognized as revenue on a monthly basis and the fixed fees are recognized as revenue on a straight-line basis over the life of the franchise agreement, beginning when the first venue opens.

We sell gift cards to our customers in our venues and through certain third-party distributors, which do not expire and do not incur a service fee on unused balances. Gift card sales are recorded as deferred revenue when sold and are recognized as revenue when: (a) the gift card is redeemed by the guest or (b) the likelihood of the gift card being redeemed by the guest is remote (“gift card breakage”) and we determine that we do not have a legal obligation to remit the value of the unredeemed gift

card under applicable state unclaimed property escheat statutes. Gift card breakage is determined based upon our historical redemption patterns.

On January 1, 2018 we adopted the revenue guidance set forth in ASU 2016-10. Under the new guidance, there is a five-step model to apply to revenue recognition. The five-steps consist of: (i) the determination of whether a contract, an agreement between two or more parties that creates legally enforceable rights and obligations, exists; (ii) the identification of the performance obligations in the contract; (iii) the determination of the transaction price; (iv) the allocation of the transaction price to the performance obligations in the contract; and (v) recognition of revenue when (or as) the performance obligation is satisfied.

ASU 2016-10 requires us to recognize initial and renewal franchise and development fees on a straight-line basis over the life of the related franchise agreement or the renewal period. Historically, we recognized revenue from initial franchise and development fees upon the opening of a franchised restaurant when we completed all of our material obligations and initial services. Additionally, our national advertising fund receipts from Association members are now accounted for on a gross basis as “Franchise fees and royalties,” when historically they were netted against “Advertising expense.” Revenue related to advertising contributions from our franchisees was $3.6 million the twelve months ended December 29, 2019 and is recorded in “Franchise fees and royalties” in our Consolidated Statement of Earnings.

Liabilities relating to unused game credits, unredeemed tickets, gift card liabilities and deferred franchise and development fees are included in “Unearned revenues” on our Consolidated Balance Sheets. The following table presents changes in the Company’s Unearned revenue balances during the twelve months ended December 29, 2019:



	Balance at							Balance at
	December 30, 2018		Revenue Deferred		Revenue Recognized			December 29, 2019
	(in thousands)
Game credit and unredeemed ticket related deferred revenue	$	5,561	$	46,773	$	(46,631	)	$	5,703
Gift card related deferred revenue	5,253		13,975		(11,410		)	7,818
Unearned franchise and development fees	6,321		2,325		(366		)	8,280
Other unearned revenues	989		26,334		(26,192		)	1,131
Total unearned revenue	$	18,124	$	89,407	$	(84,599	)	$	22,932

Deferred Revenue, by Arrangement, Disclosure [Table Text Block]

The following table presents changes in the Company’s Unearned revenue balances during the twelve months ended December 29, 2019:



	Balance at							Balance at
	December 30, 2018		Revenue Deferred		Revenue Recognized			December 29, 2019
	(in thousands)
Game credit and unredeemed ticket related deferred revenue	$	5,561	$	46,773	$	(46,631	)	$	5,703
Gift card related deferred revenue	5,253		13,975		(11,410		)	7,818
Unearned franchise and development fees	6,321		2,325		(366		)	8,280
Other unearned revenues	989		26,334		(26,192		)	1,131
Total unearned revenue	$	18,124	$	89,407	$	(84,599	)	$	22,932