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http://www.franchisegator.com/cgi-bin/profile.php?key=232&f_type=11

As a neighborhood coffee house with a blues and jazz motif, It's a Grind features the highest quality espresso and iced blended coffee drinks, bagels, muffins, scones and assorted bakery items.

We roast our beans in small batches so as to achieve the maximum flavor potential, delivering the freshest roasted coffee within days of roasting, not weeks, months or years, as do some of the other notable coffee companies. Our unique roasting allows us to provide an Espresso for lattes, cappuccinos, mochas and other drinks that will never lose its outstanding flavor. It's a Grind constantly measures itself against the finest European coffee masters (Illy, Lavazza, and Segafredo), assuring its customers the finest and freshest coffee at competitive prices.




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http://www.beantowncoffee.com/

A BEANTOWN Coffee franchise offers convenience store retailers a full-line of wholesale specialty gourmet coffee, cappuccino, hot chocolate and equipment - without the franchise fee. The marketing strategy behind BEANTOWN Coffee is to maintain similar brand positioning enjoyed by nationally recognized coffee franchises, such as Starbucks. BEANTOWN Coffee uses only gourmet coffee beans to produce a fresh full-bodied flavor, dark, rich color, and appealing aroma. Convenience store retailers serving BEANTOWN Coffee profit from customer loyalty created from BEANTOWN's positive attributes and consumer perception of the brand. S. Abraham and Sons is a proud distributor of BEANTOWN Coffee supplies and equipment to convenience stores. BEANTOWN Coffee is only distributed to our convenience store customers in the mid-west United States. If you are already a customer of S. Abraham and Sons or wish for S. Abraham and Sons to be your convenience store distributor, please contact the webmaster regarding our convenience store coffee franchise.

http://www.franchiseadvantage.com/franchises/eccellente_coffee.ihtml

Specialy Coffee is the fastest growing franchise segment in America.

With the help of Folgers® coffee products, Eccellente Gourmet Coffee has mastered every aspect of the "specialty coffee" business so that you can profit from this $18 billion+ industry immediately. Investment starts at under $10K. Prime locations are still available on a first call basis. Complete the short form below for more information.





http://www.franchisedirect.com/directory/mandlers.htm

Looking for a franchise, and wondering what is the next big thing? With the American market saturated with quick-serve hamburger, chicken, and pizza concepts, it's time for something new – Mandler's, "The Original Sausage Company."

There is nothing like Mandler's! We provide a unique offering of a gourmet value meal that is a new niche in the food industry. Eat in, take out, delivery and catering options make Mandler's a versatile eatery with a wide demographic appeal.

http://www.businessnation.com/franchises/pages/

Franchise opportunities listed on this page and other business opportunities advertised on this web site are neither offerings nor recommendations by Business Nation. These franchise ad listings were submitted by corresponding franchisors, who are looking to appoint new franchisees or by franchise owners who are looking to sell their established franchises, and the accuracy of the information has not been verified by us. We only provide an advertising medium for advertisors so they may list their franchise opportunity ads, on our website. Please contact the franchisor to obtain additional information regarding their opportunity and apply due deligence, before buying a franchise or a business.



http://www.irs.gov/businesses/page/0,,id%3D7099,00.html

Even among sports franchises in the same league, the financial statements for the sports franchise are generally unique. There are often significant differences in accounting for the acquisition of the sports franchise and in the accounting policies for major items such as player contracts and contingencies. There are also varying levels of vertical business integration. The financial statements often reflect significant related party transactions which are common for most sports franchises.
The amortization of player contracts is almost always a material audit issue. Player contracts are typically structured to include signing bonuses and deferred compensation arrangements.

For most sports franchises, ticket revenues and broadcasting rights constitute the majority of revenue. Many teams also have favorable lease arrangements in which the team receives revenue from parking, concessions, and stadium naming rights. Advance sales of upcoming season tickets are typically reflected as deferred revenue on the balance sheet. Generally accepted accounting principles (GAAP) require that gate revenues be recorded in the period in which the fans attend the games so that they are matched against period costs. As with other industries, the GAAP timing of income and expenses for sports franchises often differs from that for tax purposes.



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