Supplemental Balance Sheet Information (Tables)

12 Months Ended

Dec. 31, 2016

Supplemental Balance Sheet Information Disclosure [Abstract]

Prepaid Expenses and Other Current Assets

Prepaid Expenses and Other Current Assets	2016		2015
Income tax receivable	$	61	$	39
Assets held for sale(a)	51		10
Other prepaid expenses and current assets	126		84
Prepaid expenses and other current assets	$	238	$	133

(a) Reflects the carrying value of restaurants we have offered for sale to franchisees, excess properties that we do not intend to use for restaurant operations in the future and a corporate aircraft we expect to sell in 2017.

Property, Plant and Equipment

Property, Plant and Equipment	2016			2015
Land	$	441		$	480
Buildings and improvements	2,184			2,232
Capital leases, primarily buildings	154			168
Machinery and equipment	1,410			1,515
Property, plant and equipment, gross	4,189			4,395
Accumulated depreciation and amortization	(2,029		)	(2,048		)
Property, plant and equipment, net	$	2,160		$	2,347

Depreciation and amortization expense related to property, plant and equipment was $294 million, $304 million and $310 million in 2016, 2015 and 2014, respectively.

Accounts Payable and Other Current Liabilities

Accounts Payable and Other Current Liabilities	2016		2015
Accounts payable	$	200	$	181
Accrued capital expenditures	44		46
Accrued compensation and benefits	380		281
Dividends payable	106		197
Accrued taxes, other than income taxes	64		74
Other current liabilities	338		295
Accounts payable and other current liabilities	$	1,132	$	1,074