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Facilities Action Charges, Net (Tables)
 9 Months Ended
Sep. 29, 2013
Restructuring Cost and Reserve [Line Items]  
Schedule of Restructuring and Related Costs [Table Text Block]
 
Three Months Ended
 
Nine Months Ended
 
September 29, 2013
 
September 30, 2012
 
September 29, 2013
 
September 30, 2012
System optimization initiative
$
21,557

 
$
—

 
$
26,356

 
$
—

Facilities relocation and other transition costs
632

 
11,285

 
3,956

 
26,242

Breakfast discontinuation
86

 
—

 
1,115

 
—

Arby’s transaction related costs
—

 
145

 
263

 
1,319

 
$
22,275

 
$
11,430

 
$
31,690

 
$
27,561
System Optimization [Member]
  
Restructuring Cost and Reserve [Line Items]  
Schedule of Restructuring and Related Costs [Table Text Block]
The following is a summary of the activity recorded under our system optimization initiative:

 
Three Months Ended
 
Nine Months Ended
 
September 29, 2013
 
September 29, 2013
Gain on sales of restaurants, net
$
(1,665
)
 
$
(2,941
)
System Optimization Remeasurement (a)
12,421

 
18,359

Accelerated amortization (b)
3,130

 
3,130

Severance and related employee costs
6,131

 
6,131

Share-based compensation (c)
755

 
755

Professional fees
704

 
829

Other
81

 
93

Total system optimization initiative
$
21,557

 
$
26,356

_______________

(a)
Includes remeasurement of land, buildings, leasehold improvements and favorable lease assets at all company-owned restaurants included in our system optimization initiative. See Note 6 for more information on non-recurring fair value measurements.

(b)
Includes accelerated amortization of previously acquired franchise rights related to company-owned restaurants in territories that are being sold in connection with our system optimization initiative.

(c)
Represents incremental share-based compensation resulting from the modification of stock options and performance-based awards in connection with the termination of employees under our system optimization initiative.
Restaurant Assets Held for Sale
Restaurant Assets Held for Sale
 
 
 
September 29,
2013
Number of restaurants classified as held for sale
 
 
367

 
 
 
 
Restaurant net assets held for sale
 
 
$
56,569


As of September 29, 2013, the Company determined that all of the remaining restaurants which are part of the system optimization initiative meet the criteria to be classified as held for sale. Restaurant net assets held for sale consist primarily of cash, inventory and property and are included in “Prepaid expenses and other current assets” as of September 29, 2013.
System Optimization [Member] | Sale of Company-Owned Restaurants to Franchiees [Member]
  
Restructuring Cost and Reserve [Line Items]  
Gain (Loss) on Sale of Property, Plant, Equipment [Table Text Block]
Gain on Sales of Restaurants
 
Three Months Ended
 
Nine Months Ended
 
September 29,
2013
 
September 29,
2013
Number of restaurants sold to franchisees
53

 
61

 
 
 
 
Proceeds from sales of restaurants
$
22,871

 
$
25,671

Net assets sold (a)
(13,646
)
 
(14,489
)
Goodwill related to sales of restaurants
(5,621
)
 
(6,302
)
Net unfavorable lease liabilities (b)
(1,884
)
 
(1,884
)
Other
(22
)
 
(22
)
 
1,698

 
2,974

Post-closing adjustments on prior sales of restaurants
(33
)
 
(33
)
Gain on sales of restaurants, net
$
1,665

 
$
2,941

_______________

(a)
Net assets sold consisted primarily of cash, inventory and equipment.

(b)
The Company recorded favorable lease assets of $8,789 and unfavorable lease liabilities of $10,673 as a result of the lease and/or sublease of land, buildings, and/or leasehold improvements to franchisees, in connection with sales of restaurants.
Facilities Relocation and Other Transition Costs [Member]
  
Restructuring Cost and Reserve [Line Items]  
Schedule of Restructuring and Related Costs [Table Text Block]
 
Three Months Ended
 
Nine Months Ended
 
Total Incurred Since Inception
 
Total Expected to be Incurred
 
September 29, 2013
 
September 30, 2012
 
September 29, 2013
 
September 30, 2012
 
 
Severance, retention and other payroll costs
$
394

 
$
2,236

 
$
1,760

 
$
9,552

 
$
17,057

 
$
17,176

Relocation costs
303

 
1,776

 
1,564

 
3,857

 
6,786

 
7,447

Atlanta facility closure costs
(92
)
 
4,224

 
303

 
4,401

 
4,844

 
4,844

Consulting and professional fees
—

 
1,676

 
128

 
4,494

 
5,056

 
5,056

Other
27

 
752

 
201

 
2,017

 
2,341

 
2,359

 
632

 
10,664

 
3,956

 
24,321

 
36,084

 
36,882

Accelerated depreciation expense
—

 
621

 
—

 
1,921

 
2,118

 
2,118

Share-based compensation
—

 
—

 
—

 
—

 
271

 
271

   Total
$
632

 
$
11,285

 
$
3,956

 
$
26,242

 
$
38,473

 
$
39,271



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

 
 
Balance
December 30, 2012
 
Charges
 
Payments
 
Balance
September 29,
2013
Severance, retention and other payroll costs
 
$
4,121

 
$
1,760

 
$
(4,114
)
 
$
1,767

Relocation costs
 
500

 
1,564

 
(2,064
)
 
—

Atlanta facility closure costs
 
4,170

 
303

 
(1,287
)
 
3,186

Consulting and professional fees
 
80

 
128

 
(208
)
 
—

Other
 
9

 
201

 
(210
)
 
—

 
 
$
8,880

 
$
3,956

 
$
(7,883
)
 
$
4,953