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FAIR VALUE MEASUREMENTS
12 Months Ended
Jan. 01, 2012
Fairvaluemeasurements [Abstract]  
FAIR VALUE MEASUREMENTS (17)        FAIR VALUE MEASUREMENTS Non-Financial Assets Measured on a Non-Recurring Basis In the first quarter of fiscal 2011, an impairment charge was recorded for approximately $148,000 for a restaurant that the Company expects to relocate within its existing market in early 2013. This restaurant had a carrying value of approximately $327,000. We determined fair value based on projected discounted future operating cash flows of the restaurant over its remaining service life using a discount rate that is commensurate with the risk inherent in our current business model, which reflects our own judgment. According to the FASB Accounting Standards Codification for Fair Value Measurements and Disclosures, the fair value of approximately $179,000 was determined by using significant unobservable inputs (Level 3). In the fourth quarter of fiscal 2011, an impairment charge was recorded for approximately $198,000 for a restaurant that the Company sold in March 2012 (see note 19). This restaurant had a carrying value of approximately $1.4 million. We determined fair value based on the sales price in the purchase agreement. According to the FASB Accounting Standards Codification for Fair Value Measurements and Disclosures, the fair value of approximately $1.2 million was determined by using the sales price in the purchase agreement (Level 3).