Running a Restaurant/COGS


Norm Friend wrote at 2014-01-15 23:03:19
The franchise royalty is included in the COS because the franchisee is required to hold them in trust for the benefit of the Franchisor until they are transferred to the Franchisor.  Consequently, they are not considered to be an 'Operating Expense'.

Running a Restaurant

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Tony Figurelli


I am well versed on all aspects of the restaurant industry. I have been President of a national chain of full-service restaurants, have operated in fast food, casual and fine-dining segments as well. I have opened(and successfully sold)my own restaurant and have opened over 35 restaurants in one capacity or another. I currently operate a consulting business, Meridian Hospitality Associates and can be reached at


Over 30 years, see description above.

BA - Kansas State University

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