Note 6 - Accounts and Other Receivables, Net

12 Months Ended

Mar. 25, 2012

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

NOTE F - ACCOUNTS AND OTHER RECEIVABLES, NET

Accounts and other receivables, net, consist of the following:

	March 25, 2012		March 27, 2011
Franchise and license royalties	$	2,093	$	1,831
Branded product sales		4,246		3,950
Other		334		401
		6,673		6,182
Less: allowance for doubtful accounts		138		62
Accounts and other receivables, net	$	6,535	$	6,120

Accounts receivable are due within 30 days and are stated at amounts due from franchisees, retail licensees and Branded Product Program customers, net of an allowance for doubtful accounts. Accounts outstanding longer than the contractual payment terms are considered past due. The Company determines its allowance by considering a number of factors, including the length of time accounts receivable are past due, the Company’s previous loss history, the customer’s current and expected future ability to pay its obligation to the Company, and the condition of the general economy and the industry as a whole.  The Company writes off accounts receivable when they are deemed to be uncollectible.

Changes in the Company’s allowance for doubtful accounts for the fiscal years ended March 25, 2012, March 27, 2011 and March 28, 2010 are as follows:

	March 25, 2012			March 27, 2011			March 28, 2010
Beginning balance	$	62		$	415		$	205
Bad debt expense		86			56			181
Uncollectible marketing fund contributions		-			12			50
Accounts written off		(10	)		(421	)		(21	)
Ending balance	$	138		$	62		$	415