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 December 29, 2013 and December 30, 2012 were as follows:



	Year End
	2013			2012
Cash and cash equivalents	$	22,711		$	21,086
Accounts and notes receivable	37,960			38,359
Other assets	6,512			6,332
Total assets	$	67,183		$	65,777

Accounts payable	$	2,544		$	3,729
Accrued expenses and other current liabilities	70,382			63,073
Member’s deficit	(5,743		)	(1,025		)
Total liabilities and deficit	$	67,183		$	65,777

Our advertising expenses in 2013, 2012 and 2011 totaled $94,498, $103,147 and $106,658, respectively.