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Note 4. Discontinued Operations Discontinued Operations (Tables)
 9 Months Ended
Sep. 30, 2017
Discontinued Operations [Member]  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Condensed Balance Sheet [Table Text Block] The following table presents the financial results of the Company’s discontinued operations:
 
 
Quarter ended
 
Year to date
 
 
 
2016(a)
 
2016(b)
 
Company sales
 
$
1,848

 
$
4,684

 
Franchise and license fees and income
 
35

 
90

 
Company restaurant expenses
 
(1,488
)
 
(3,896
)
 
G&A expenses
 
(111
)
 
(297
)
 
Franchise and license expenses
 
(15
)
 
(40
)
 
Closure and impairment expenses
 
(5
)
 
(36
)
 
Refranchising gain
 
3

 
8

 
Other income
 
18

 
44

 
Interest income, net
 
4

 
7

 
Income from discontinued operations before income taxes(c)
 
289

 
564

 
Income tax benefit (provision)(d)
 
143

 
76

 
Income from discontinued operations - including noncontrolling interests
 
432

 
640

 
(Income) loss from discontinued operations - noncontrolling interests
 
(10
)
 
(10
)
 
Income from discontinued operations - YUM! Brands, Inc.
 
$
422

 
$
630

 

(a)
Includes historical Yum China financial results from June 1, 2016 to August 31, 2016.

(b)
Includes historical Yum China financial results from January 1, 2016 to August 31, 2016, plus an additional month of expense associated with the license fee paid to YUM to conform to the new YUM reporting calendar.

(c)
Includes costs incurred to execute the Separation of $7 million and $25 million for the quarter and year to date ended September 30, 2016. Such costs primarily related to transaction advisors, legal and other consulting fees.

(d)
Includes a tax benefit of $233 million recognized in the third quarter of 2016 related to previously recorded losses associated with our former Little Sheep business. The tax benefit associated with these losses was able to be recognized as a result of legal entity restructuring in anticipation of the Separation.