Always enjoy and learn from Richard Solomon's honest comments concerning the legal exploitation of franchisees by franchisors. I bet he made a lot of witnesses cry under questioning in his long hisory of representing both franchisees and franchisors.
Those franchisors who take their royalties from the gross sales of their franchisees don't worry about "net" and accounting rules. The POS software and hardware has been perfected now to the point where franchisors are sure that they get every penny promised under the contracts.