Closed Restaurant Reserve

12 Months Ended

Dec. 30, 2014

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 30, 2014 and December 31, 2013 (in thousands).



	2014			2013
Closed restaurant reserves, beginning of period	$	583		$	788
Additions—store closing costs recognized, accretion	77			80
Decreases—payments	(216		)	(285		)
Closed restaurant reserves, end of period	$	444		$	583

7. Closed Restaurant Reserve (continued)

The current portion of the liability, $0.2 million as of December 30, 2014 and December 31, 2013, 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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