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(18) Merger Restructuring
12 Months Ended
Jan. 01, 2012
Facilities Relocation and Restructuring [Abstract]  
Facilities Relocation and Restructuring
Merger Restructuring

As a result of the merger with Wendy’s in September 2008, Wendy’s Restaurants and The Wendy’s Company incurred costs (primarily for employee severance) aggregating $11,189 and $14,197, respectively, related to a restructuring plan. The plan was completed in 2009. Wendy’s Restaurants and The Wendy’s Company expensed $8,088 and $11,096, respectively, for such costs in 2009. Payments under this plan were principally made in 2009; accrued liabilities for these costs as of January 1, 2012 and January 2, 2011 were negligible.