Advertising Costs and Funds

12 Months Ended

Dec. 29, 2019

Marketing and Advertising Expense [Abstract]

Advertising Costs and Funds

Advertising Costs and Funds

We maintain U.S. and Canadian 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 29, 2019 and December 30, 2018 are as follows:

	Year End
	December 29, 2019		December 30, 2018
Cash and cash equivalents	$	23,973	$	25,247
Accounts receivable, net	54,394		47,332
Other assets	4,009		3,930
Advertising funds restricted assets	$	82,376	$	76,509
Accounts payable	$	66,749	$	62,033
Accrued expenses and other current liabilities	17,446		18,120
Advertising funds restricted liabilities	$	84,195	$	80,153

Advertising expenses included in “Cost of sales” totaled $29,954, $27,939 and $27,921 in 2019, 2018 and 2017, respectively.