Note 5 - Trade Receivables and Other

12 Months Ended

Aug. 27, 2014

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 27, 2014			August 28, 2013
	(In thousands)
Trade and other receivables	$	2,940		$	3,011
Franchise royalties and marketing and advertising receivables		705			793
Trade receivables, unbilled		979			865
Allowance for doubtful accounts		(512	)		(586	)
Total, net	$	4,112		$	4,083

The Company does not have a concentration of credit risk in total trade and other receivables, net. CCS receivable balance at August 27, 2014 was $2.9 million, primarily the result of 11 contracts with balances of $0.1 million to $0.7 million per contract entity. Contract payment terms for its CCS customers’ receivables are due within 30 to 45 days.

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 27, 2014 was $0.7 million. At August 27, 2014, the Company had 110 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 27, 2014			August 28, 2013			August 29, 2012
	(In thousands)
Beginning balance	$	586		$	678		$	302
Provisions for doubtful accounts		61			(1	)		382
Write-offs		(135	)		(91	)		(6	)
Ending balance	$	512		$	586		$	678