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Supplemental Balance Sheet Information
12 Months Ended
Dec. 27, 2014
Supplemental Balance Sheet Information Disclosure [Abstract]  
Supplemental Balance Sheet Information
Supplemental Balance Sheet Information

Prepaid Expenses and Other Current Assets
 
2014
 
2013
Income tax receivable
 
$
55

 
$
89

Assets held for sale(a)
 
14

 
16

Other prepaid expenses and current assets
 
185

 
181

Prepaid expenses and other current assets
 
$
254


$
286



(a)
Reflects restaurants we have offered for sale to franchisees and excess properties that we do not intend to use for restaurant operations in the future.

Property, Plant and Equipment
 
2014
 
2013
Land
 
$
506

 
$
508

Buildings and improvements
 
4,549

 
4,393

Capital leases, primarily buildings
 
210

 
199

Machinery and equipment
 
2,817

 
2,750

Property, plant and equipment, gross
 
8,082

 
7,850

Accumulated depreciation and amortization
 
(3,584
)
 
(3,391
)
Property, plant and equipment, net
 
$
4,498


$
4,459



Depreciation and amortization expense related to property, plant and equipment was $702 million, $686 million and $629 million in 2014, 2013 and 2012, respectively.

Accounts Payable and Other Current Liabilities
 
2014
 
2013
Accounts payable
 
$
694

 
$
692

Accrued capital expenditures
 
250

 
235

Accrued compensation and benefits
 
419

 
442

Dividends payable
 
178

 
164

Accrued taxes, other than income taxes
 
100

 
93

Other current liabilities
 
331

 
303

Accounts payable and other current liabilities
 
$
1,972


$
1,929