(6) Cash and Receivables (Tables)

12 Months Ended

Jan. 01, 2012

Cash and Receivables [Abstract]

Schedule of Cash and Restricted Cash

	Year End
	2011		2010
Cash and cash equivalents
Cash	$	342,620	$	194,618
Cash equivalents	4,028		4,068
	$	346,648	$	198,686
Restricted cash equivalents
Current (a)
Trust for termination costs for former Wendy’s executives	$	190	$	919
Other	149		149
	$	339	$	1,068
Non-current (b)
Trust for termination costs for former Wendy’s executives	$	3,372	$	3,562

_____________________

(a) Included in “Prepaid expenses and other current assets.”

(b) Included in “Deferred costs and other assets.”

	Year End
	2011		2010
Cash and cash equivalents
Cash	$	471,110	$	508,364
Cash equivalents	4,121		4,144
	$	475,231	$	512,508
Restricted cash equivalents
Current (a)
Trust for termination costs for former Wendy’s executives	$	190	$	919
Other	149		149
	$	339	$	1,068
Non-current (b)
Trust for termination costs for former Wendy’s executives	$	3,372	$	3,562
Collateral supporting letters of credit securing payments due      under leases	686		685
	$	4,058	$	4,247

Schedule of Receivables

	Year End
	2011			2010
Accounts and Notes Receivable
Current
Accounts receivable:
Franchisees	$	57,965		$	73,214
Other	12,102			15,131
	70,067			88,345
Notes receivable:
Franchisees	1,439			2,328
	71,506			90,673
Allowance for doubtful accounts	(4,053		)	(7,321		)
	$	67,453		$	83,352
Non-Current (a)
Notes receivable:
Franchisees royalties	$	9,744		$	11,932
Other (b)	3,649			4,458
	13,393			16,390
Allowance for doubtful accounts	(963		)	(3,778		)
	$	12,430		$	12,612

_____________________

(a) Included in “Deferred costs and other assets.”

(b) Includes a franchise incentive loan of $1,378 to facilitate the purchase and related installation of equipment required to implement a systemwide core menu initiative.

	Year End
	2011			2010
Accounts and Notes Receivable
Current
Accounts receivable:
Franchisees	$	57,965		$	73,214
Other	12,998			16,037
	70,963			89,251
Notes receivable:
Franchisees	1,439			2,328
	72,402			91,579
Allowance for doubtful accounts	(4,053		)	(7,321		)
	$	68,349		$	84,258
Non-Current (a)
Notes receivable:
Franchisees royalties	$	9,744		$	11,932
Other (b)	3,649			4,458
	13,393			16,390
Allowance for doubtful accounts	(963		)	(3,778		)
	$	12,430		$	12,612