Facilities Relocation and Other Transactions (Tables)

12 Months Ended

Dec. 30, 2012

Consolidation of Facilities [Abstract]

Schedule of Restructuring and Related Costs [Table Text Block]

As a result of the sale of Arby’s in July 2011, we expensed costs related to the Arby’s transaction during 2012 and 2011 as detailed in the table below.



	Year Ended				Total Incurred Since Inception		Total Expected to Be Incurred
	2012		2011		Total Incurred Since Inception		Total Expected to Be Incurred
Severance, retention and other payroll costs (a)	$	615	$	29,194	$	29,809	$	29,809
Relocation costs (b)	349		1,670		2,019		2,421
Consulting and professional fees	7		2,935		2,942		2,942
Other	278		288		566		566
	1,249		34,087		35,336		35,738
Share-based compensation (a)(b)	223		6,097		6,320		6,717
	$	1,472	$	40,184	$	41,656	$	42,455

_____________________


(a)	2011 transaction related costs included $20,806 of costs incurred by the Company in accordance with the termination provisions of the employment agreements for three senior executives (principally for required payments of $14,481 and vesting of previously issued stock awards of $6,325).

(b)

Relocation costs are expensed as incurred. However, payments of $750 made due to the relocation of a corporate executive will be expensed over the three year period following this executive’s relocation in accordance with the terms of the agreement. The agreement also included a restricted share award with a grant date fair value of $750 which is being expensed over a three year requisite service period. These expenses are the only remaining Arby’s transaction related costs expected to be incurred.

The tables below present a rollforward of our accruals for facility relocation costs, which are included in “Accrued expenses and other current liabilities” and “Other liabilities.”



	Balance January 1, 2012		Charges		Payments			Balance December 30, 2012
Severance, retention and other payroll costs	$	5,345	$	9,952	$	(11,176	)	$	4,121
Relocation costs	—		5,222		(4,722		)	500
Atlanta facility closure costs	—		4,541		(371		)	4,170
Consulting and professional fees	—		4,928		(4,848		)	80
Other	—		2,126		(2,117		)	9
	$	5,345	$	26,769	$	(23,234	)	$	8,880



	Balance January 2, 2011		Charges		Payments			Balance January 1, 2012
Severance, retention and other payroll costs	$	—	$	5,345	$	—		$	5,345
Other	—		14		(14		)	—
	$	—	$	5,359	$	(14	)	$	5,345



	Year Ended
	2012		2011
Facilities relocation and other transition costs	$	28,990	$	5,527
Breakfast discontinuation	10,569		—
Arby’s transaction related costs	1,472		40,184
	$	41,031	$	45,711

The tables below present a rollforward of our accrual for Arby’s transaction related costs, which is included in “Accrued expenses and other current liabilities.”



	Balance January 1, 2012		Charges		Payments			Balance December 30, 2012
Severance, retention and other payroll costs	$	14,414	$	615	$	(14,333	)	$	696
Relocation costs	1,101		349		(1,450		)	—
Consulting and professional fees	—		7		(7		)	—
Other	—		278		(278		)	—
	$	15,515	$	1,249	$	(16,068	)	$	696



	Balance January 2, 2011		Charges		Payments			Balance January 1, 2012
Severance, retention and other payroll costs	$	—	$	29,194	$	(14,780	)	$	14,414
Relocation costs	—		1,670		(569		)	1,101
Consulting and professional fees	—		2,935		(2,935		)	—
Other	—		288		(288		)	—
	$	—	$	34,087	$	(18,572	)	$	15,515



	Year Ended					Total Incurred Since Inception		Total Expected to be Incurred
	2012		2011			Total Incurred Since Inception		Total Expected to be Incurred
Severance, retention and other payroll costs	$	9,952	$	5,345		$	15,297	$	16,577
Relocation costs	5,222		—			5,222		7,546
Atlanta facility closure costs	4,541		—			4,541		4,541
Consulting and professional fees	4,928		—			4,928		5,968
Other	2,126		14			2,140		2,250
	26,769		5,359			32,128		36,882
Accelerated depreciation expense	1,921		197			2,118		2,118
Share-based compensation	300		(29		)	271		271
Total	$	28,990	$	5,527		$	34,517	$	39,271

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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