Basis of Presentation and Summary of Significant Accounting Policies (Policies)	6 Months Ended
Jun. 30, 2023
Basis of Presentation and Summary of Significant Accounting Policies
Significant Accounting Policies	The Employee Retention Tax Credit (“ERTC”) is a refundable tax credit that the Company was eligible to apply for based on qualified wages paid to employees. The program was introduced on March 27, 2020 in the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) to incentivize employers to keep their employees on their payroll during the pandemic and economic shutdown. The credit applies to all qualified wages, including certain health plan expenses, paid during the period in which the operations were fully or partially suspended due to a government shutdown order or where there was significant decline in gross receipts. During the first quarter of 2023 the Company determined that it was entitled to an ERTC of $1.718 million and submitted amended federal Form 941 returns for the last three quarters of 2020 and the first two quarters of 2021 for both Noble Roman’s, Inc. (“Noble Roman’s”) and RH Roanoke, Inc. (“Roanoke”) claiming those refunds. The Company recognized an ERTC refund of $1.460 million, net of related expense of $258,000 in the first quarter of 2023. During July 2023, the Company received refunds for Roanoke for all five quarters and Noble Roman’s received all three quarters of 2020 and the second quarter of 2021. In total, in July 2023 the Company received payments of $1.16 million plus interest. If the Company receives the amount applied for the first quarter of 2021 for Noble Roman’s, it will have received $1.54 million net of commissions, or about $80,000 more than the amount accounted for in the first quarter of 2023. There have been no other significant changes in the Company’s accounting policies from those disclosed in its Annual Report on Form 10-K.

Basis of Presentation and Summary of Significant Accounting Policies (Policies)

6 Months Ended

Jun. 30, 2023

Basis of Presentation and Summary of Significant Accounting Policies

The Employee Retention Tax Credit (“ERTC”) is a refundable tax credit that the Company was eligible to apply for based on qualified wages paid to employees. The program was introduced on March 27, 2020 in the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) to incentivize employers to keep their employees on their payroll during the pandemic and economic shutdown. The credit applies to all qualified wages, including certain health plan expenses, paid during the period in which the operations were fully or partially suspended due to a government shutdown order or where there was significant decline in gross receipts.

During the first quarter of 2023 the Company determined that it was entitled to an ERTC of $1.718 million and submitted amended federal Form 941 returns for the last three quarters of 2020 and the first two quarters of 2021 for both Noble Roman’s, Inc. (“Noble Roman’s”) and RH Roanoke, Inc. (“Roanoke”) claiming those refunds. The Company recognized an ERTC refund of $1.460 million, net of related expense of $258,000 in the first quarter of 2023. During July 2023, the Company received refunds for Roanoke for all five quarters and Noble Roman’s received all three quarters of 2020 and the second quarter of 2021. In total, in July 2023 the Company received payments of $1.16 million plus interest. If the Company receives the amount applied for the first quarter of 2021 for Noble Roman’s, it will have received $1.54 million net of commissions, or about $80,000 more than the amount accounted for in the first quarter of 2023.

There have been no other significant changes in the Company’s accounting policies from those disclosed in its Annual Report on Form 10-K.