Advertising Costs and Funds

We currently participate in two national advertising funds (the “Advertising Funds”) established to collect and administer funds contributed for use in advertising and promotional programs. Contributions to the Advertising Funds are required from both company-owned and franchised restaurants and are based on a percentage of restaurant sales. In addition to the contributions to the various Advertising Funds, company-owned and franchised restaurants make additional contributions to other local and regional advertising programs.

Restricted assets and related liabilities of the Advertising Funds at January 1, 2012 and January 2, 2011 are as follows:



	Year End
	2011			2010
Cash and cash equivalents	$	26,715		$	23,102
Accounts and notes receivable	36,510			42,672
Other assets	6,447			10,779
Total assets	$	69,672		$	76,553

Accounts payable	$	2,081		$	3,724
Accrued expenses and other current liabilities	73,886			76,897
Member's deficit	(6,295		)	(4,068		)
Total liabilities and deficit	$	69,672		$	76,553

Our advertising expenses in 2011, 2010 and 2009 totaled $106,658, $99,023 and $99,030, respectively.