Lease Commitments

12 Months Ended

Dec. 29, 2013

Lease Committments [Abstract]

Leases of Lessee Disclosure [Text Block]

Lease Commitments

The Company leases real property, leasehold interests, and office, restaurant and transportation equipment.  The Company also leases real property and leasehold interests primarily to franchisees. Some leases which relate to Company and/or franchisee restaurant operations provide for contingent rentals based on sales volume.  Certain leases also provide for payments of other costs such as real estate taxes, insurance and common area maintenance, which are not included in rental expense, sublease income or the future minimum rental payments and rental payments set forth below.

Rental expense under operating leases consists of the following components:

	Year Ended
	2013			2012			2011
Minimum rentals	$	68,445		$	70,525		$	70,478
Contingent rentals	10,421			10,971			10,468
	78,866			81,496			80,946
Less sublease income	(16,924		)	(13,317		)	(15,084		)
	$	61,942		$	68,179		$	65,862

As of December 29, 2013, the Company’s future minimum rental payments and rental receipts for non-cancelable leases, including rental receipts for leased properties owned by the Company having an initial or remaining non-cancelable lease term in excess of one year, are as follows:

	Rental Payments					Rental Receipts
Fiscal Year	Capital Leases			Operating Leases		Capital Leases		Operating Leases		Owned Properties
2014	$	5,476		$	69,925	$	2,045	$	17,320	$	11,190
2015	5,822			63,184		2,048		17,024		11,155
2016	5,244			59,277		2,088		16,875		11,116
2017	4,797			57,894		2,083		16,531		10,980
2018	5,717			55,649		1,881		15,495		11,114
Thereafter	70,035			735,224		32,526		211,260		202,614
Total minimum payments	$	97,091		$	1,041,153	$	42,671	$	294,505	$	258,169
Less amounts representing interest, with interest rates between 3% and 63%	(56,359		)
Present value of minimum lease payments	$	40,732

The present values of minimum lease obligation payments are included either in “Long-term debt” or “Current portion of long-term debt,” as applicable.

Properties leased by the Company to third parties under operating leases as of December 29, 2013 and December 30, 2012 include:

	Year End
	2013			2012
Land	$	69,500		$	28,989
Buildings and improvements	194,246			64,286
Office, restaurant and transportation equipment	6,715			4,337
	270,461			97,612
Accumulated depreciation and amortization	(79,536		)	(26,905		)
	$	190,925		$	70,707