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Goodwill and Intangible Assets (Notes)

12 Months Ended

Jan. 02, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

The following table presents goodwill as of January 2, 2018 and January 3, 2017, (in thousands):



	2017		2016
Balance at beginning of year	$	6,400	$	6,400
Acquisitions	—		—
Balance at end of year	$	6,400	$	6,400

The Company has had no goodwill impairment losses in fiscal years 2017, 2016 or 2015.

The following table presents intangible assets subject to amortization as of January 2, 2018 and January 3, 2017, (in thousands):



	2017			2016
Amortized intangible assets:
Reacquired franchise rights	$	1,271		$	1,306
Favorable leases	150			185
Less accumulated amortization	(375		)	(277		)
	1,046			1,214
Non-amortized intangible assets:
Trademark rights and transferable liquor licenses	519			501
	$	1,565		$	1,715

The estimated aggregate future amortization expense as of January 2, 2018 is as follows, (in thousands):



2018	$	107
2019	105
2020	102
2021	102
2022	99
Thereafter	531
	$	1,046

No impairment charges were recorded related to non-amortized intangible assets in fiscal years 2017, 2016 or 2015.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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