6. Other Assets	9 Months Ended
Sep. 30, 2018
Other Assets [Abstract]
6. Other Assets	Other assets as of September 30, 2018, include security deposits of $16,300, cash surrender value of life insurance in the amount of $199,000, long-term franchisee receivables in the amount of $5.8 million which is net after a $1.5 million valuation allowance. Long-term receivable from franchisees represent receivables from approximately 80 different non-traditional franchisees (Noble Roman’s franchises located within a host facility). These receivables originated from a variety of circumstances, including where audits of a number of the non-traditional franchises’ reporting of sales found them to be underreporting their sales and, therefore, underpaying their royalty obligations. In other instances, some franchisees were selling non-Noble Roman’s products under the Noble Roman’s trademark. In addition, some receivables arose from the Company incurring legal fees to enforce the franchise agreements and other collection costs which adds to the receivables in accordance with the agreements totaling approximately $2.3 million and some of the receivables were generated by early termination of the franchise agreements. These receivables have been classified as long-term since collections are expected to extend over more than a one-year cycle. In the three-month period ended September 30, 2018the Company wrote off $1.3 million of receivables, of which approximately 70% were legal fees, associated with two receivables which had been the subject of a court cases pending over two years. Even though the Company believes those receivables and collection cost may ultimately have been collectable, the Company entered into settlement agreements to stop the cash outlays which would have been required to litigate the claims.

6. Other Assets

9 Months Ended

Sep. 30, 2018

Other assets as of September 30, 2018, include security deposits of $16,300, cash surrender value of life insurance in the amount of $199,000, long-term franchisee receivables in the amount of $5.8 million which is net after a $1.5 million valuation allowance.

Long-term receivable from franchisees represent receivables from approximately 80 different non-traditional franchisees (Noble Roman’s franchises located within a host facility). These receivables originated from a variety of circumstances, including where audits of a number of the non-traditional franchises’ reporting of sales found them to be underreporting their sales and, therefore, underpaying their royalty obligations. In other instances, some franchisees were selling non-Noble Roman’s products under the Noble Roman’s trademark. In addition, some receivables arose from the Company incurring legal fees to enforce the franchise agreements and other collection costs which adds to the receivables in accordance with the agreements totaling approximately $2.3 million and some of the receivables were generated by early termination of the franchise agreements. These receivables have been classified as long-term since collections are expected to extend over more than a one-year cycle. In the three-month period ended September 30, 2018the Company wrote off $1.3 million of receivables, of which approximately 70% were legal fees, associated with two receivables which had been the subject of a court cases pending over two years. Even though the Company believes those receivables and collection cost may ultimately have been collectable, the Company entered into settlement agreements to stop the cash outlays which would have been required to litigate the claims.