Note 5 - Trade Receivables and Other

12 Months Ended

Aug. 28, 2013

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

Note 5. Trade Receivables and Other

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

	August 28, 2013			August 29, 2012
	(In thousands)
Trade and other receivables	$	3,011		$	3,056
Franchise royalties and marketing and advertising receivables		793			943
Trade receivables, unbilled		865			679
Allowance for doubtful accounts		(586	)		(678	)
Total, net	$	4,083		$	4,000

The Company does not have a concentration of credit risk in total trade and other receivables, net. Culinary Contract Services receivable balance at August 28, 2013 was $2.2 million, primarily the result of five contracts with balances of $0.3 million to $0.1 million per contract entity. However, at August 29, 2012, one Culinary Contract Services accounts receivable balances were fully reserved in the total amount of $33 thousand due to termination of service for non-payment and bankruptcy filings. Contract payment terms for its Culinary Contract Services customers’ receivables are due within 30 to 45 days. All other Culinary Contract Services customers were within their payment terms at August 28, 2013.

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 28, 2013 was $0.8 million. At August 28, 2013, the Company had 116 operating franchise restaurants with no concentration of accounts receivable.

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

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands)
Beginning balance	$	678		$	302		$	214
Provisions for doubtful accounts		(1	)		382			298
Write-offs		(91	)		(6	)		(210	)
Ending balance	$	586		$	678		$	302