Accounts And Notes Receivable

12 Months Ended

Aug. 31, 2012

Accounts And Notes Receivable [Abstract]

Accounts And Notes Receivable

4. Accounts and Notes Receivable

Accounts and notes receivable consist of the following at August 31:

	2012			2011
Current Accounts and Notes Receivable:
Royalties and other trade receivables	$	17,030		$	17,729
Notes receivable from franchisees		1,304			3,220
Notes receivable from advertising funds		4,825			1,500
Other		6,109			4,806
		29,268			27,255
Allowance for doubtful accounts and notes receivable		(2,195	)		(2,697	)
	$	27,073		$	24,558
Noncurrent Notes Receivable:
Notes receivable from franchisees	$	5,286		$	6,286
Notes receivable from advertising funds		7,152			5,469
Allowance for doubtful notes receivable		(797	)		(669	)
	$	11,641		$	11,086

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 notes receivable from advertising funds represent transactions in the normal course of business.

The following table summarizes the activity in the allowance for doubtful accounts related to the Company's notes receivable during fiscal years 2012 and 2011:

	2012			2011
Balance at beginning of year	$	748		$	54
Additions to provision		520			694
Reductions for charge-offs		(190	)
Balance at end of year	$	1,078		$	748