Other General Expenses

9 Months Ended

Sep. 29, 2019

Other General Expenses

Other General Expenses

14. Other General Expenses

Other general expenses are included within General and administrative expenses and primarily consist of the following (in thousands):

	Three Months Ended					Nine Months Ended
		September 29,		September 30,		September 29,		September 30,
		2019		2018		2019		2018
Provision for uncollectible accounts and notes receivable (a)	$	736	$	388	$	1,276	$	2,724
(Gain) loss on disposition of fixed assets		(190)		1,037		1,100		1,497
Other (income) expense		(116)		774		(833)		1,534
Other general expenses		430		2,199		1,543		5,755
Special charges (b) (c)		7,844		14,949		21,720		14,949
Administrative expenses (d)		45,229		38,563		130,093		113,975
General and administrative expenses	$	53,503	$	55,711	$	153,356	$	134,679

(a) Bad debt recorded on accounts receivable and notes receivable.

(b) The three-month period ended September 29, 2019 includes a $5.0 million marketing fund investment and $2.4 million that primarily includes severance costs for the Company’s former CEO and costs related to the termination of a license agreement for intellectual property no longer being utilized. The nine-month period ended September 29, 2019 includes $7.5 million of marketing fund investments, $5.9 million of legal and advisory fees primarily associated with the review of a wide range of strategic opportunities that culminated in

Starboard’s strategic investment in the Company by affiliates of Starboard and $5.9 million related to a one-time mark-to-market adjustment from the increase in value of the Starboard option to purchase Series B Preferred Stock that culminated in the purchase of $50.0 million of Series B Preferred Stock in late March. See Note 8 for additional information.

(c) The three- and nine-month periods ended September 30, 2018 include $11.3 million of advisory and legal costs primarily associated with the review of a wide range of strategic opportunities that culminated in Starboard’s strategic investment in the Company by affiliates of Starboard and a third-party audit of the culture at Papa John’s commissioned by a Special Committee of the Board of Directors and $3.6 million of reimaging costs at nearly all domestic restaurants including costs to replace or write-off certain branded assets.

(d) The increases in administrative expenses of $6.7 million and $16.2 million for the three- and nine- month periods ended September 29, 2019, respectively, compared to the prior year comparable periods were primarily due to higher management incentive costs and higher professional fees.