Supplemental Balance Sheet Information

Receivables



	9/3/2011			12/25/2010
Accounts and notes receivable	$	308		$	289
Allowance for doubtful accounts	(27		)	(33		)
Accounts and notes receivable, net	$	281		$	256



	9/3/2011			12/25/2010
Noncurrent notes receivable and direct financing leases	$	19		$	87
Allowance for doubtful accounts	(4		)	(30		)
Noncurrent notes receivable and direct financing leases, net	$	15		$	57

The Company’s receivables are primarily generated as a result of ongoing business relationships with our franchisees and licensees as a result of royalty and lease agreements. Trade receivables consisting of royalties from franchisees and licensees are generally due within 30 days of the period in which the corresponding sales occur and are classified as Accounts and notes receivable on our Condensed Consolidated Balance Sheets. Our financing receivables primarily consist of notes receivable and direct financing leases with franchisees which we enter into from time to time. Balances of notes receivable and direct financing leases due within one year are included in Accounts and notes receivable while non-current amounts are included in Other assets. The decrease in Allowance for doubtful accounts associated with Accounts and notes receivable and the decrease in Noncurrent notes receivable and direct financing leases, net were primarily due to the classification of our LJS and A&W brands as held for sale during the quarter ended September 3, 2011. See Note 4.

Property, Plant and Equipment



	9/3/2011			12/25/2010
Property, plant and equipment, gross	$	7,255		$	7,103
Accumulated depreciation and amortization	(3,383		)	(3,273		)
Property, plant and equipment, net	$	3,872		$	3,830