Note E - Accounts Receivable

9 Months Ended

Mar. 03, 2015

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

NOTE E - ACCOUNTS RECEIVABLE

Accounts receivable consist of the following (in thousands):

	March 3, 2015		June 3, 2014
Rebates receivable	$	838	$	930
Amounts due from franchisees		1,640		1,281
Third-party gift card sales		1,020		1,636
Other receivables		1,352		1,014
	$	4,850	$	4,861

We negotiate purchase arrangements, including price terms, with designated and approved suppliers on behalf of us and our franchise system. We receive various volume discounts and rebates based on purchases for our Company-owned restaurants from numerous suppliers.

Amounts due from franchisees consist of royalties, license and other miscellaneous fees, a substantial portion of which represents current and recently-invoiced billings.

As of March 3, 2015 and June 3, 2014, Other receivables consisted primarily of amounts due from our distributor ($0.5 million and $0.4 million, respectively), receivables for insurance claims ($0.4 million and $0.1 million, respectively), and sales and other miscellaneous tax refunds ($0.2 million for each period).