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 September 28, 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 $ 130,993 8,973 5,769 2,197 — 147,932 5,288 153,220 Franchise fees 3,675 374 792 165 — 5,006 (1,002 ) 4,004 Advertising fees and related income — — — — 122,819 122,819 1,412 124,231 Other revenues 624 2,962 120 9 — 3,715 9,196 12,911 Total revenues recognized over time 135,292 12,309 6,681 2,371 122,819 279,472 14,894 294,366 Revenues recognized at a point in time: Sales of ice cream and other products — 1,021 — 28,459 — 29,480 (5,071 ) 24,409 Other revenues 288 52 68 (37 ) — 371 308 679 Total revenues recognized at a point in time 288 1,073 68 28,422 — 29,851 (4,763 ) 25,088 Total revenues recognized under ASC 606 135,580 13,382 6,749 30,793 122,819 309,323 10,131 319,454 Revenues not subject to ASC 606 Advertising fees and related income — — — — — — 4,444 4,444 Rental income 30,824 942 — 218 — 31,984 — 31,984 Total revenues not subject to ASC 606 30,824 942 — 218 — 31,984 4,444 36,428 Total revenues $ 166,404 14,324 6,749 31,011 122,819 341,307 14,575 355,882 (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 and certain franchisee incentives are reported as “Other.” Three months ended September 29, 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 $ 124,805 8,626 5,192 2,140 — 140,763 4,812 145,575 Franchise fees 4,840 319 1,054 203 — 6,416 — 6,416 Advertising fees and related income — — — — 118,208 118,208 8,312 126,520 Other revenues 597 2,994 3 7 — 3,601 8,754 12,355 Total revenues recognized over time 130,242 11,939 6,249 2,350 118,208 268,988 21,878 290,866 Revenues recognized at a point in time: Sales of ice cream and other products — 906 — 28,625 — 29,531 (4,664 ) 24,867 Other revenues 405 63 7 45 — 520 260 780 Total revenues recognized at a point in time 405 969 7 28,670 — 30,051 (4,404 ) 25,647 Total revenues recognized under ASC 606 130,647 12,908 6,256 31,020 118,208 299,039 17,474 316,513 Revenues not subject to ASC 606 Advertising fees and related income — — — — — — 5,951 5,951 Rental income 26,637 773 — 137 — 27,547 — 27,547 Total revenues not subject to ASC 606 26,637 773 — 137 — 27,547 5,951 33,498 Total revenues $ 157,284 13,681 6,256 31,157 118,208 326,586 23,425 350,011 (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.” Nine months ended September 28, 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 $ 379,772 23,904 17,078 6,055 — 426,809 12,524 439,333 Franchise fees 10,719 1,030 3,687 1,043 — 16,479 (1,002 ) 15,477 Advertising fees and related income — — — — 355,049 355,049 3,984 359,033 Other revenues 1,918 8,125 124 9 — 10,176 26,813 36,989 Total revenues recognized over time 392,409 33,059 20,889 7,107 355,049 808,513 42,319 850,832 Revenues recognized at a point in time: Sales of ice cream and other products — 2,772 — 81,531 — 84,303 (11,903 ) 72,400 Other revenues 1,154 183 181 (24 ) — 1,494 794 2,288 Total revenues recognized at a point in time 1,154 2,955 181 81,507 — 85,797 (11,109 ) 74,688 Total revenues recognized under ASC 606 393,563 36,014 21,070 88,614 355,049 894,310 31,210 925,520 Revenues not subject to ASC 606 Advertising fees and related income — — — — — — 16,099 16,099 Rental income 89,163 2,875 — 653 — 92,691 — 92,691 Total revenues not subject to ASC 606 89,163 2,875 — 653 — 92,691 16,099 108,790 Total revenues $ 482,726 38,889 21,070 89,267 355,049 987,001 47,309 1,034,310 (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 and certain franchisee incentives are reported as “Other.” Nine months ended September 29, 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 $ 360,859 24,040 14,862 5,837 — 405,598 12,222 417,820 Franchise fees 14,312 911 2,037 660 — 17,920 — 17,920 Advertising fees and related income — — — — 341,549 341,549 17,062 358,611 Other revenues 1,720 8,400 5 8 — 10,133 24,877 35,010 Total revenues recognized over time 376,891 33,351 16,904 6,505 341,549 775,200 54,161 829,361 Revenues recognized at a point in time: Sales of ice cream and other products — 2,426 — 84,006 — 86,432 (11,648 ) 74,784 Other revenues 960 213 (25 ) 164 — 1,312 705 2,017 Total revenues recognized at a point in time 960 2,639 (25 ) 84,170 — 87,744 (10,943 ) 76,801 Total revenues recognized under ASC 606 377,851 35,990 16,879 90,675 341,549 862,944 43,218 906,162 Revenues not subject to ASC 606 Advertising fees and related income — — — — — — 16,406 16,406 Rental income 76,734 2,303 — 388 — 79,425 — 79,425 Total revenues not subject to ASC 606 76,734 2,303 — 388 — 79,425 16,406 95,831 Total revenues $ 454,585 38,293 16,879 91,063 341,549 942,369 59,624 1,001,993 (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): September 28, December 29, Balance Sheet Classification Receivables $ 96,954 81,609 Accounts receivable, net, Notes and other receivables, net, and Other assets Deferred revenue: Current $ 29,046 24,002 Deferred revenue—current Long-term 316,809 327,333 Deferred revenue—long term Total $ 345,855 351,335 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 September 28, 2019 was primarily driven by $21.8 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 September 28, 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 September 28, 2019 is as follows (in thousands): Fiscal year: 2019 (a) $ 8,389 2020 22,802 2021 19,024 2022 19,004 2023 18,977 Thereafter 222,802 Total $ 310,998 (a) Represents the estimate for remainder of fiscal year 2019 which excludes the nine months ended September 28, 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 September 28, 2019 . Additionally, the table above excludes $57.5 million of consideration allocated to restaurants that were not yet open at September 28, 2019 |