Goodwill And Other Intangible Assets

12 Months Ended

Dec. 30, 2012

Goodwill And Other Intangible Assets [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]

Goodwill and Other Intangible Assets

At December 30, 2012 and January 1, 2012, substantially all of our goodwill was associated with our North America restaurants. Goodwill activity for 2012 and 2011 was as follows:



	Year End
	2012		2011

Balance at beginning of year	$	870,431	$	883,644
Arby’s disposition, net of accumulated impairment losses of $482,075	—		(17,617		)
Restaurant acquisitions and dispositions, net	4,567		5,626
Currency translation adjustment	1,203		(1,222		)
Balance at end of year	$	876,201	$	870,431

The following is a summary of the components of other intangible assets:



	Year End 2012							Year End 2011
	Cost		Accumulated Amortization			Net		Cost		Accumulated Amortization			Net
Indefinite-lived:
Trademarks	$	903,000	$	—		$	903,000	$	903,000	$	—		$	903,000
Definite-lived:
Franchise agreements	353,778		(71,795		)	281,983		353,262		(54,853		)	298,409
Favorable leases	103,914		(30,369		)	73,545		108,304		(24,961		)	83,343
Reacquired rights under franchise agreements	23,065		(779		)	22,286		1,215		(1		)	1,214
Computer software	45,005		(24,282		)	20,723		36,817		(18,495		)	18,322
	$	1,428,762	$	(127,225	)	$	1,301,537	$	1,402,598	$	(98,310	)	$	1,304,288



Aggregate amortization expense:
Actual for fiscal year (a):
2010	$	36,662
2011	33,181
2012	32,713
Estimate for fiscal year:
2013	$	31,385
2014	30,872
2015	28,560
2016	26,487
2017	25,400
Thereafter	255,833

_____________________


(a)	Includes $1,757, $2,763, and $5,125 of impairment charges related to other intangible assets in 2012, 2011 and 2010, respectively.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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