REVENUE (Tables)

6 Months Ended

Jun. 27, 2018

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

Revenue recognized for the thirteen and twenty-six weeks ended June 27, 2018 under ASC 606 and revenue that would have been recognized for the thirteen and twenty-six weeks ended June 27, 2018 had ASC 605 been applied is as follows:

	Thirteen Weeks Ended June 27, 2018							Twenty-Six Weeks Ended June 27, 2018
	As reported under ASC 606		If reported under ASC 605		Increase (decrease)			As reported under ASC 606		If reported under ASC 605		Increase (decrease)
Shack sales	$	112,898	$	112,898	$	—		$	208,987	$	208,987	$	—
Licensing revenue	3,384		3,524		(140		)	6,411		6,672		(261		)
Total revenue	$	116,282	$	116,422	$	(140	)	$	215,398	$	215,659	$	(261	)

Revenue recognized during the thirteen and twenty-six weeks ended June 27, 2018 (under ASC 606) and thirteen and twenty-six weeks ended June 28, 2017 (under ASC 605) disaggregated by type is as follows:

	Thirteen Weeks Ended				Twenty-Six Weeks Ended
	June 27 2018		June 28 2017		June 27 2018		June 28 2017
Shack sales	$	112,898	$	88,003	$	208,987	$	162,158
Licensing revenue:
Sales-based royalties	3,319		3,200		6,291		5,600
Initial territory and opening fees	65		113		120		307
Total revenue	$	116,282	$	91,316	$	215,398	$	168,065

Schedule of Contract with Customer, Asset and Liability

Opening and closing balances of contract liabilities and receivables from contracts with customers is as follows:

	June 27 2018		December 28 2017
Shack sales receivables	$	2,496	$	2,184
Licensing receivables	2,933		1,522
Gift card liability	1,334		1,472
Deferred revenue, current	305		265
Deferred revenue, long-term	6,653		3,742

Revenue recognized during the thirteen and twenty-six weeks ended June 27, 2018 that was included in their respective liability balances at the beginning of the period is as follows:

	Thirteen Weeks Ended June 27 2018		Twenty-Six Weeks Ended June 27 2018
Gift card liability	$	102	$	408
Deferred revenue, current	63		118