Advertising Costs and Funds

We currently maintain two national 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-operated and franchised restaurants and are based on a percentage of restaurant sales. In addition to the contributions to the Advertising Funds, Company-operated and franchised restaurants make additional contributions to other local and regional advertising programs.

Restricted assets and related liabilities of the Advertising Funds at December 30, 2018 and December 31, 2017 were as follows:



	Year End
	December 30, 2018		December 31, 2017
Cash and cash equivalents	$	25,247	$	8,579
Accounts receivable, net	47,332		47,288
Other assets	3,930		6,735
Advertising funds restricted assets	$	76,509	$	62,602

Total liabilities	$	80,153	$	69,247
Member’s deficit (a)	—		(6,645		)
Advertising funds restricted liabilities	$	80,153	$	62,602

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(a)	The Company reclassified the member’s deficit of the Advertising Funds from “Advertising funds restricted liabilities” to “Retained earnings (accumulated deficit)” upon the adoption of amended guidance for revenue recognition. See “New Accounting Standards Adopted” in Note 1 for further information.

Advertising expenses included in “Cost of sales” totaled $27,939, $27,921 and $41,064 in 2018, 2017 and 2016, respectively.