When is owner training fee revenue recognized by Body Brain Center?

According to the 2025 Body Brain Center Franchise Disclosure Document, owner training fee revenue is recognized upon the completion of a training program provided by the company. This means that Body Brain Center does not recognize the revenue from these fees until the training services have been fully delivered.

For a prospective Body Brain Center franchisee, this indicates that the franchisor's financial statements will reflect training fee revenue only after franchisees or their staff have completed the required training. This accounting practice aligns revenue recognition with the actual delivery of the training service.

This policy ensures that Body Brain Center's financial reporting accurately reflects when it has fulfilled its obligations related to training. Franchisees can be assured that the fees they pay for training are accounted for in the company's financials only after the training has been provided.