Trade Receivables and Other

12 Months Ended

Aug. 26, 2020

Receivables [Abstract]

Trade Receivables and Other

Trade Receivables and Other

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

	August 26, 2020		August 28, 2019
	(In thousands)
Trade and other receivables	$	4,037	$	6,326
Franchise royalties and marketing and advertising receivables	957		1,040
Unbilled revenue	1,677		1,913
Allowance for doubtful accounts	(579)		(427)
Total Trade accounts and other receivables, net	$	6,092	$	8,852

CCS receivable balance at August 26, 2020 was $3.1 million, primarily the result of 28 contracts with balances of $0.1 million to $0.7 million per contract entity. These 28 contracts collectively represented 47% of the Company’s total accounts receivables. Contract payment terms for its CCS customers’ receivables are due within 30 to 45 days. Unbilled revenue, was $1.7 million at August 26, 2020 and $1.9 million at August 28, 2019. CCS contracts are billed on a calendar month end basis and represent the total balance of unbilled revenue.

The Company recorded receivables related to Fuddruckers franchise operations royalty and marketing and advertising payments from the franchisees, as required by their franchise agreements. Franchise royalty and marketing and advertising fund receivables balance at August 26, 2020 was $1.0 million. At August 26, 2020, the Company had 71 operating franchise restaurants with no significant concentration of accounts receivables.

The change in allowances for doubtful accounts for each of the years in the two-year periods ended as of the dates below is as follows: 

	Fiscal Year Ended
	August 26, 2020		August 28, 2019
	(In thousands)
Beginning balance	$	427	$	231
Provisions for doubtful accounts, net of reversals	1,624		196
Write-offs(1)	(1,472)		—
Ending balance	$	579	$	427

(1) The $1.5 million Balance Sheet write-off in fiscal 2020 is comprised of $0.3 million of CCS customer accounts, $0.4 million of receivables from franchisees and $0.8 million of other receivables (including $0.4 million of former tenant accounts) that were reserved in fiscal years 2018 through and including 2020.