Revenue Recognition | (a) Disaggregation of revenue Revenues are disaggregated by timing of revenue recognition related to contracts with customers (“ASC 606”) and reconciled to reportable segment revenues as follows (in thousands): Three months ended June 29, 2019 Dunkin' U.S. Baskin-Robbins U.S. Dunkin' International Baskin-Robbins International U.S. Advertising Funds Total reportable segment revenues Other (a) Total revenues Revenues recognized under ASC 606 Revenues recognized over time: Royalty income $ 131,682 8,828 5,396 1,953 — 147,859 4,087 151,946 Franchise fees 3,418 344 2,030 520 — 6,312 — 6,312 Advertising fees and related income — — — — 123,588 123,588 1,396 124,984 Other revenues 584 3,000 — — — 3,584 8,559 12,143 Total revenues recognized over time 135,684 12,172 7,426 2,473 123,588 281,343 14,042 295,385 Revenues recognized at a point in time: Sales of ice cream and other products — 1,080 — 29,997 — 31,077 (3,819 ) 27,258 Other revenues 402 63 44 (8 ) — 501 239 740 Total revenues recognized at a point in time 402 1,143 44 29,989 — 31,578 (3,580 ) 27,998 Total revenues recognized under ASC 606 136,086 13,315 7,470 32,462 123,588 312,921 10,462 323,383 Revenues not subject to ASC 606 Advertising fees and related income — — — — — — 4,275 4,275 Rental income 30,491 973 — 215 — 31,679 — 31,679 Total revenues not subject to ASC 606 30,491 973 — 215 — 31,679 4,275 35,954 Total revenues $ 166,577 14,288 7,470 32,677 123,588 344,600 14,737 359,337 (a) Revenues reported as “Other” include revenues earned through certain licensing revenues, revenues generated from online training programs for franchisees, advertising fees and related income from international advertising funds, and breakage and other revenue related to the gift card program, all of which are not allocated to a specific segment. Additionally, the allocation of royalty income from sales of ice cream and other products is reported as “Other.” Three months ended June 30, 2018 Dunkin' U.S. Baskin-Robbins U.S. Dunkin' International Baskin-Robbins International U.S. Advertising Funds Total reportable segment revenues Other (a) Total revenues Revenues recognized under ASC 606 Revenues recognized over time: Royalty income $ 125,221 9,005 4,732 2,154 — 141,112 4,276 145,388 Franchise fees 4,765 303 535 251 — 5,854 — 5,854 Advertising fees and related income — — — — 119,174 119,174 8,491 127,665 Other revenues 588 3,129 — 1 — 3,718 7,969 11,687 Total revenues recognized over time 130,574 12,437 5,267 2,406 119,174 269,858 20,736 290,594 Revenues recognized at a point in time: Sales of ice cream and other products — 842 — 31,409 — 32,251 (4,111 ) 28,140 Other revenues 310 57 (9 ) 72 — 430 202 632 Total revenues recognized at a point in time 310 899 (9 ) 31,481 — 32,681 (3,909 ) 28,772 Total revenues recognized under ASC 606 130,884 13,336 5,258 33,887 119,174 302,539 16,827 319,366 Revenues not subject to ASC 606 Advertising fees and related income — — — — — — 3,874 3,874 Rental income 26,506 763 — 131 — 27,400 — 27,400 Total revenues not subject to ASC 606 26,506 763 — 131 — 27,400 3,874 31,274 Total revenues $ 157,390 14,099 5,258 34,018 119,174 329,939 20,701 350,640 (a) Revenues reported as “Other” include revenues earned through certain licensing revenues, revenues generated from online training programs for franchisees, advertising fees and related income from international advertising funds, and breakage and other revenue related to the gift card program, all of which are not allocated to a specific segment. Additionally, the allocation of royalty income from sales of ice cream and other products is reported as “Other.” Six months ended June 29, 2019 Dunkin' U.S. Baskin-Robbins U.S. Dunkin' International Baskin-Robbins International U.S. Advertising Funds Total reportable segment revenues Other (a) Total revenues Revenues recognized under ASC 606 Revenues recognized over time: Royalty income $ 248,779 14,931 11,309 3,858 — 278,877 7,236 286,113 Franchise fees 7,044 656 2,895 878 — 11,473 — 11,473 Advertising fees and related income — — — — 232,230 232,230 2,572 234,802 Other revenues 1,294 5,163 4 — — 6,461 17,617 24,078 Total revenues recognized over time 257,117 20,750 14,208 4,736 232,230 529,041 27,425 556,466 Revenues recognized at a point in time: Sales of ice cream and other products — 1,751 — 53,072 — 54,823 (6,832 ) 47,991 Other revenues 866 131 113 13 — 1,123 486 1,609 Total revenues recognized at a point in time 866 1,882 113 53,085 — 55,946 (6,346 ) 49,600 Total revenues recognized under ASC 606 257,983 22,632 14,321 57,821 232,230 584,987 21,079 606,066 Revenues not subject to ASC 606 Advertising fees and related income — — — — — — 11,655 11,655 Rental income 58,339 1,933 — 435 — 60,707 — 60,707 Total revenues not subject to ASC 606 58,339 1,933 — 435 — 60,707 11,655 72,362 Total revenues $ 316,322 24,565 14,321 58,256 232,230 645,694 32,734 678,428 (a) Revenues reported as “Other” include revenues earned through certain licensing revenues, revenues generated from online training programs for franchisees, advertising fees and related income from international advertising funds, and breakage and other revenue related to the gift card program, all of which are not allocated to a specific segment. Additionally, the allocation of royalty income from sales of ice cream and other products is reported as “Other.” Six months ended June 30, 2018 Dunkin' U.S. Baskin-Robbins U.S. Dunkin' International Baskin-Robbins International U.S. Advertising Funds Total reportable segment revenues Other (a) Total revenues Revenues recognized under ASC 606 Revenues recognized over time: Royalty income $ 236,054 15,414 9,670 3,697 — 264,835 7,410 272,245 Franchise fees 9,472 592 983 457 — 11,504 — 11,504 Advertising fees and related income — — — — 223,341 223,341 8,750 232,091 Other revenues 1,123 5,406 2 1 — 6,532 16,123 22,655 Total revenues recognized over time 246,649 21,412 10,655 4,155 223,341 506,212 32,283 538,495 Revenues recognized at a point in time: Sales of ice cream and other products — 1,520 — 55,381 — 56,901 (6,984 ) 49,917 Other revenues 555 150 (32 ) 119 — 792 445 1,237 Total revenues recognized at a point in time 555 1,670 (32 ) 55,500 — 57,693 (6,539 ) 51,154 Total revenues recognized under ASC 606 247,204 23,082 10,623 59,655 223,341 563,905 25,744 589,649 Revenues not subject to ASC 606 Advertising fees and related income — — — — — — 10,455 10,455 Rental income 50,097 1,530 — 251 — 51,878 — 51,878 Total revenues not subject to ASC 606 50,097 1,530 — 251 — 51,878 10,455 62,333 Total revenues $ 297,301 24,612 10,623 59,906 223,341 615,783 36,199 651,982 (a) Revenues reported as “Other” include revenues earned through certain licensing revenues, revenues generated from online training programs for franchisees, advertising fees and related income from international advertising funds, and breakage and other revenue related to the gift card program, all of which are not allocated to a specific segment. Additionally, the allocation of royalty income from sales of ice cream and other products is reported as “Other.” (b) Contract balances Information about receivables and deferred revenue subject to ASC 606 is as follows (in thousands): June 29, December 29, Balance Sheet Classification Receivables $ 101,074 81,609 Accounts receivable, net and Notes and other receivables, net Deferred revenue: Current $ 25,956 24,002 Deferred revenue—current Long-term 317,351 327,333 Deferred revenue—long term Total $ 343,307 351,335 Receivables relate primarily to payments due for royalties, franchise fees, advertising fees, sales of ice cream and other products, and licensing fees. Deferred revenue primarily represents the Company’s remaining performance obligations under its franchise and license agreements for which consideration has been received or is receivable, and is generally recognized on a straight-line basis over the remaining term of the related agreement. The decrease in the deferred revenue balance as of June 29, 2019 was primarily driven by $16.4 million of revenues recognized that were included in the deferred revenue balance as of December 29, 2018 , as well as franchisee incentives provided during fiscal year 2019, offset by cash payments received or due in advance of satisfying our performance obligations. As of June 29, 2019 and December 29, 2018 , there were no contract assets from contracts with customers. (c) Transaction price allocated to remaining performance obligations Estimated revenue expected to be recognized in the future related to performance obligations that are either unsatisfied or partially satisfied at June 29, 2019 is as follows (in thousands): Fiscal year: 2019 (a) $ 13,396 2020 19,804 2021 18,844 2022 18,810 2023 18,774 Thereafter 218,856 Total $ 308,484 (a) Represents the estimate for remainder of fiscal year 2019 which excludes the six months ended June 29, 2019. The estimated revenue in the table above does not contemplate future franchise renewals or new franchise agreements for restaurants for which a franchise agreement or store development agreement does not exist at June 29, 2019 . Additionally, the table above excludes $59.0 million of consideration allocated to restaurants that were not yet open at June 29, 2019 |