Accounts And Notes Receivable

9 Months Ended

May 31, 2016

Accounts And Notes Receivable [Abstract]

Accounts And Notes Receivable

5.Accounts and Notes Receivable

Accounts and notes receivable consist of the following:

	May 31,		August 31,
	2016		2015
Current Accounts and Notes Receivable:
Royalties and other trade receivables	$	20,401	$	19,713
Notes receivable from franchisees		1,304		996
Receivables from system funds		6,066		4,965
Other		11,398		6,977
Accounts and notes receivable, gross		39,169		32,651
Allowance for doubtful accounts and notes receivable		(1,007)		(1,074)
Accounts and notes receivable, net	$	38,162	$	31,577
Noncurrent Notes Receivable:
Receivables from franchisees	$	6,069	$	5,676
Receivables from system funds		3,852		1,571
Allowance for doubtful notes receivable		(33)		(31)
Notes receivable, net	$	9,888	$	7,216

The Company’s receivables are primarily due from franchisees, all of whom are in the restaurant business.  Substantially all of the notes receivable from franchisees are collateralized by real estate or equipment.  The receivables from system funds represent transactions in the normal course of business.  The increase in other current accounts and notes receivable is due to the timing of various receipts and disbursements.