受託販売未払金
Accounts payable – consignment
Accounts payable – consignment
Accounts payable – real estate business
Accounts payable – due to franchised stores
Gift certificates
Advances received on service contracts in progress
Deposits received – real estate business
Business insurance
Admission fee
Deposits on admission
Long-term non-operating accounts receivable
Long-term accounts receivable – other
Construction assistance fund receivables
Deposits for stores in preparation
Insurance funds for directors (and other officers)
Long-term investments
Allowance – investment and other assets
Allowance for investment loss
Deferred assets
Organization expenses
Assets
Business commencement expenses