(14) Income Taxes Effective Income Tax Rate Income Tax Reconciliation (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Jan. 01, 2012		Jan. 02, 2011		Jan. 03, 2010
Effective Income Tax Rate Reconciliation [Line Items]
Income tax (provision) benefit at the U.S. Federal statutory rate	$ (8,554)		$ (4,745)		$ 5,692
State income tax (provision) benefit, net of U.S. Federal income tax effect	(2,251)		(1,122)		2,177
Previously unrecognized state net operating losses, net of related valuation allowance	0	[1]	0	[1]	9,629	[1]
Foreign and U.S. tax effects of foreign operations	1,147	[2]	7,693	[2]	(188)	[2]
Canadian tax rate changes	0		0		2,000
Jobs tax credits, net	1,914		2,044		2,591
Valuation allowance changes	0		0		1,165
Non-deductible expenses	(622)		(439)		(1,006)
Adjustments related to prior year tax matters	1,881		983		(65)
Other, net	(43)		141		(355)
(Provision for) benefit from income taxes	(6,528)		4,555		21,640
Deferred tax assets, operating loss carryforwards, state and local	42,244				18,152
Deferred tax assets, valuation allowance	17,397		88,363		8,523
Wendy's Restaurants, LLC [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Income tax (provision) benefit at the U.S. Federal statutory rate	(13,157)		(6,345)		(1,910)
State income tax (provision) benefit, net of U.S. Federal income tax effect	(6,227)		(1,168)		(3,474)
Previously unrecognized state net operating losses, net of related valuation allowance	0	[1]	0	[1]	9,629	[1]
Foreign and U.S. tax effects of foreign operations	1,147	[3]	7,693	[3]	(188)	[3]
Canadian tax rate changes	0		0		2,000
Jobs tax credits, net	1,914		2,044		2,591
Valuation allowance changes	0		0		(516)
Non-deductible expenses	(58)		(517)		(444)
Adjustments related to prior year tax matters	(263)		(178)		(1,741)
Other, net	22		141		106
(Provision for) benefit from income taxes	(16,622)		1,670		6,053
Tax sharing payment to parent	(13,078)	[4]	0	[4]	(10,417)	[4]
Tax sharing payable to Parent	26,556		37,977
Deferred tax assets, operating loss carryforwards, state and local	33,871				18,152
Deferred tax assets, valuation allowance	$ 21,059		$ 95,850		$ 8,523

[1] In connection with the fourth quarter 2009 dissolution of our captive insurance company, the likelihood of realization of certain previously unrecognized state net operating losses is no longer remote. Accordingly, an $18,152 deferred tax asset and related $8,523 partial valuation allowance was recognized.

[2] Includes previously unrecognized benefit in 2010 of foreign tax credits, net of foreign income and withholding taxes on the repatriation of foreign earnings. Wendy’s Restaurants 2011 2010 2009Income tax provision at the U.S. Federal statutory rate $(13,157) $(6,345) $(1,910)State income tax provision, net of U.S. Federal income tax effect (6,227) (1,168) (3,474)Previously unrecognized state net operating losses, net of related valuation allowance (a) — — 9,629Foreign and U.S. tax effects of foreign operations (b) 1,147 7,693 (188)Canadian tax rate changes — — 2,000Jobs tax credits, net 1,914 2,044 2,591Valuation allowance changes — — (516)Non-deductible expenses (58) (517) (444)Adjustments related to prior year tax matters (263) (178) (1,741)Other, net 22 141 106 $(16,622) $1,670 $6,053

[3] Includes previously unrecognized benefit in 2010 of foreign tax credits, net of foreign income and withholding taxes on the repatriation of foreign earnings.

[4] Wendy’s Restaurants made cash payments to The Wendy’s Company under a tax sharing agreement, as discussed in Note 14.