Franchise Fee Allocation
Franchise Fee Allocation is a financial accounting framework that systematically distributes initial and ongoing franchise fees into distinct revenue streams based on the relative fair value of contractual obligations, such as initial training, site support, and continued services, thereby aligning revenue recognition with the fulfillment of performance obligations under franchise agreements.
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2017–2026
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Payment types and number of franchisees
Yung‐ho Chiu, Jin‐Li Hu · Service Industries Journal · 2003 · 11 citations
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Kobe University
Kobe, Japan
2 h-index
4 publications
70 citations

University of International Business and Economics
Beijing, China
1 h-index
1 publications
32 citations

Shanghai Jiao Tong University
Shanghai, China
1 h-index
2 publications
64 citations

Hong Kong Polytechnic University
Hong Kong, Hong Kong
1 h-index
1 publications
32 citations

Soochow University
Taipei, Taiwan
1 h-index
1 publications
11 citations

Wilfrid Laurier University
Waterloo, Canada
1 h-index
2 publications
26 citations

National Yang Ming Chiao Tung University
Hsinchu, Taiwan
1 h-index
1 publications
11 citations
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1 publications · 13 citations
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1 publications · 32 citations
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RIO · 1 publications · 23 citations
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1 publications · 11 citations
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1 publications · 12 citations
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