According to Bevaris Alliance's 2024 Franchise Disclosure Document, the net deferred franchise development costs for 2023 were $52,517. This figure represents the deferred franchise development costs of $73,279, less accumulated amortization of $20,762.

Deferred franchise development costs are costs Bevaris Alliance incurred in connection with developing its franchise concept, offering documents, and operations manuals. These costs are amortized over a 5-year period, starting when franchise sales commence.

For a prospective franchisee, understanding these figures provides insight into the financial management and investment strategies of Bevaris Alliance. It shows how the company is handling its initial development expenses and spreading them over time. The amortization expense for 2023 was $14,656, which is relevant in understanding the expense recognition related to these deferred costs.