Closed Restaurant Reserve

12 Months Ended

Dec. 31, 2013

Restructuring and Related Activities [Abstract]

The Company provides for closed property operating lease liabilities using a discount rate to calculate the present value of the remaining non-cancelable lease payments after the closing date, net of estimated subtenant income. Following is a summary of the changes in the liability for closed properties as of December 31, 2013 and January 1, 2013 (in thousands).



	2013			2012
Closed restaurant reserves, beginning of period	$	788		$	515
Additions—store closing costs recognized, accretion	80			483
Decreases—payments	(285		)	(210		)
Closed restaurant reserves, end of period	$	583		$	788

The current portion of the liability, $0.2 million and $0.3 million as of December 31, 2013 and January 1, 2013, respectively, is recorded in accrued expenses and other liabilities, and the long-term portion is reported in other noncurrent liabilities in the Company's consolidated balance sheets.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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