INCOME TAXES (Tables)

12 Months Ended

Dec. 25, 2019

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of income before income taxes are follows:

	2019		2018		2017
Domestic	$	11,797	$	21,595	$	152,204
Foreign	15,717		9,215		8,089
Income before income taxes	$	27,514	$	30,810	$	160,293

Schedule of Components of Income Tax Expense

The components of income tax expense are as follows:

		2019			2018			2017
Current income taxes:
	Federal	$	2,984		$	5,281		$	518
	State and local	4,283			858			3,615
	Foreign	2,183			1,935			942
	Total current income taxes	9,450			8,074			5,075
Deferred income taxes:
	Federal	(5,643		)	(210		)	145,139
	State and local	(421		)	998			1,195
	Total deferred income taxes	(6,064		)	788			146,334
Income tax expense		$	3,386		$	8,862		$	151,409

Reconciliation of Income Tax Expense, US Income Tax Rate

Reconciliations of income tax expense computed at the U.S. federal statutory income tax rate to the recognized income tax expense and the U.S. statutory income tax rate to our effective tax rates are as follows:

	2019					2018					2017
Expected U.S. federal income taxes at statutory rate	$	5,778		21.0	%	$	6,470		21.0	%	$	56,103		35.0	%
State and local income taxes, net of federal benefit	3,924			14.2	%	797			2.6	%	2,590			1.6	%
Foreign withholding taxes	2,183			7.9	%	1,935			6.3	%	942			0.6	%
Tax credits	(3,007		)	(10.9	)%	(2,151		)	(7.0	)%	(1,230		)	(0.8	)%
Non-controlling interest	(1,405		)	(5.1	)%	(1,908		)	(6.2	)%	(3,273		)	(2.0	)%
Remeasurement of deferred tax assets in connection with the enactment of the TCJA	—			—	%	—			—	%	138,636			86.5	%
Remeasurement of deferred tax assets in connection with other tax rate changes	208			0.8	%	3,794			12.3	%	1,657			1.0	%
Remeasurement of liabilities under tax receivable agreement in connection with the enactment of the TCJA	—			—	%	—			—	%	(44,051		)	(27.4	)%
Change in valuation allowance	(4,669		)	(17.0	)%	—			—	%	—			—	%
Other	374			1.4	%	(75		)	(0.2	)%	35			—	%
Income tax expense	$	3,386		12.3	%	$	8,862		28.8	%	$	151,409		94.5	%

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities are as follows:

		December 25 2019			December 26 2018
Deferred tax assets:
	Investment in partnership	$	179,363		$	168,451
	Tax Receivable Agreement	65,679			57,203
	Deferred rent	—			1,109
	Operating lease liability	4,768			—
	Financing lease liability	78			—
	Deferred revenue	199			184
	Stock-based compensation	347			375
	Net operating loss carryforwards	26,058			18,046
	Tax credits	8,419			5,194
	Other assets	398			331
	Total gross deferred tax assets	285,309			250,893
Valuation allowance		(954		)	(6,925		)
Total deferred tax assets, net of valuation allowance		284,355			243,968
Deferred tax liabilities:
	Property and equipment	(585		)	(1,435		)
	Operating lease right-of-use asset	(3,876		)	—
	Financing lease right-of-use asset	(77		)	—
	Total gross deferred tax liabilities	(4,538		)	(1,435		)
Net deferred tax assets		$	279,817		$	242,533