Accounts and Notes Receivable (Tables)

12 Months Ended

Aug. 25, 2021

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

Under the going concern basis of accounting, trade and other receivables, net, consisted of the following:

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

Allowance for Credit Losses on Financing Receivables

The change in allowances for doubtful accounts was as follows:

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

(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.