(11) Accrued Expenses

12 Months Ended

Jan. 01, 2012

Accrued Expenses [Abstract]

Accrued Expenses

Accrued Expenses

	Year End 2011
	Wendy’s Restaurants		Corporate			The Wendy’s Company
Accrued compensation and related benefits	$	67,520	$	40		$	67,560
Insurance reserves	45,243		—			45,243
Accrued taxes	39,884		(2,844		)	37,040
Accrued interest	29,905		53			29,958
Other	29,598		1,299			30,897
	$	212,150	$	(1,452	)	$	210,698

	Year End 2010
	Wendy’s Restaurants		Corporate			The Wendy’s Company
Accrued compensation and related benefits	$	83,036	$	111		$	83,147
Insurance reserves	58,811		—			58,811
Accrued taxes	38,081		(1,192		)	36,889
Accrued interest	29,901		62			29,963
Other	34,471		1,876			36,347
	$	244,300	$	857		$	245,157