Accounts And Notes Receivable

12 Months Ended

Aug. 31, 2014

Accounts And Notes Receivable [Abstract]

Accounts And Notes Receivable

4.  Accounts and Notes Receivable

Accounts and notes receivable consist of the following:

	August 31,		August 31,
	2014		2013
Current Accounts and Notes Receivable:
Royalties and other trade receivables	$	18,292	$	16,506
Notes receivable from franchisees		1,468		4,003
Receivables from advertising funds		5,597		5,203
Other		9,068		4,977
Accounts and notes receivable, gross		34,425		30,689
Allowance for doubtful accounts and notes receivable		(1,592)		(1,547)
Accounts and notes receivable, net	$	32,833	$	29,142
Noncurrent Notes Receivable:
Receivables from franchisees	$	4,688	$	5,003
Receivables from advertising funds		3,646		5,810
Allowance for doubtful notes receivable		(179)		(800)
Notes receivable, net	$	8,155	$	10,013

The Company’s receivables are primarily due from franchisees, all of whom are in the restaurant business.  Substantially all of the notes receivable from franchisees are collateralized by real estate or equipment. During fiscal year 2013, notes receivable from franchisees increased as a result of a franchisee’s purchase of real estate discussed in note 6 – Other Operating Income and Expenses.  The receivables from advertising funds represent transactions in the normal course of business.