Where are the expenses incurred by Craters & Freighters to provide technology and insurance services included in the financial statements?

According to the 2025 Craters & Freighters Franchise Disclosure Document, franchise revenues related to technology and insurance programs are recognized over time, typically on a monthly basis, as franchisees utilize the program features. These revenues are categorized under "franchise revenues" in the financial statements.

The expenses that Craters & Freighters incurs to provide these technology and insurance services are specifically included within the line items "technology support" and "insurance program" in their financial statements. This means that when reviewing Craters & Freighters's financial statements, a prospective franchisee can find these expenses detailed under those categories.

This level of detail in financial reporting allows potential franchisees to understand the costs associated with providing these services and how they impact the overall financial performance of Craters & Freighters. Understanding these costs can be crucial for a franchisee to assess the value and efficiency of the technology and insurance programs offered by Craters & Freighters.