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Facilities Action Charges, Net (Tables)
 12 Months Ended
Dec. 29, 2013
Restructuring Cost and Reserve [Line Items]  
Schedule of Restructuring and Related Costs [Table Text Block]
 
Year Ended
 
2013
 
2012
 
2011
System optimization initiative
$
4,901

 
$
—

 
$
—

Facilities relocation and other transition costs
4,574

 
28,990

 
5,527

Breakfast discontinuation
1,118

 
10,569

 
—

Arby’s transaction related costs
263

 
1,472

 
40,184

 
$
10,856

 
$
41,031

 
$
45,711
System Optimization [Member]
  
Restructuring Cost and Reserve [Line Items]  
Schedule of Restructuring and Related Costs [Table Text Block]
The table below presents a rollforward of our accrual for our system optimization initiative, which is included in “Accrued expenses and other current liabilities.”
 
 
Balance
December 30, 2012
 
Charges
 
Payments
 
Balance
December 29, 2013
Severance and employee related costs
 
$
—

 
$
9,650

 
$
(2,599
)
 
$
7,051

Professional fees
 
—

 
2,389

 
(2,252
)
 
137

Other
 
—

 
863

 
(603
)
 
260

 
 
$
—

 
$
12,902

 
$
(5,454
)
 
$
7,448

The following is a summary of the activity recorded under our system optimization initiative:
 
Year Ended
 
2013
Gain on sales of restaurants, net
$
(46,667
)
System Optimization Remeasurement (a)
20,506

Accelerated amortization (b)
16,907

Severance and related employee costs
9,650

Professional fees
2,389

Share-based compensation (c)
1,253

Other
863

Total system optimization initiative
$
4,901

_______________

(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 11 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
 
 
 
Year End
 
 
 
2013
Number of restaurants classified as held for sale
 
 
181

 
 
 
 
Restaurant net assets held for sale
 
 
$
29,630


Restaurant net assets held for sale consist primarily of cash, inventory and equipment and are included in “Prepaid expenses and other current assets” as of December 29, 2013.
System Optimization [Member] | Sale of Company-Owned Restaurants to Franchisees [Member]
  
Restructuring Cost and Reserve [Line Items]  
Gain (Loss) on Sale of Property, Plant, Equipment [Table Text Block]
Gain on Sales of Restaurants, Net
 
Year Ended
 
2013
Number of restaurants sold to franchisees
244

 
 
Proceeds from sales of restaurants
$
130,154

Net assets sold (a)
(60,895
)
Goodwill related to sales of restaurants
(20,578
)
Net unfavorable lease liabilities (b)
(57
)
Other
(1,957
)
Gain on sales of restaurants, net
$
46,667

_______________

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

(b)
The Company recorded favorable lease assets of $37,749 and unfavorable lease liabilities of $37,806 as a result leasing and/or subleasing land, buildings, and/or leasehold improvements to franchisees, in connection with sales of restaurants.
Facilities relocation and other transition costs
  
Restructuring Cost and Reserve [Line Items]  
Schedule of Restructuring and Related Costs [Table Text Block]
 
 
Year Ended
 
Total Incurred Since Inception
 
 
2013
 
2012
 
2011
 
Severance, retention and other payroll costs
 
$
1,856

 
$
9,952

 
$
5,345

 
$
17,153

Relocation costs
 
1,898

 
5,222

 
—

 
7,120

Atlanta facility closure costs
 
337

 
4,541

 
—

 
4,878

Consulting and professional fees
 
128

 
4,928

 
—

 
5,056

Other
 
355

 
2,126

 
14

 
2,495

 
 
4,574

 
26,769

 
5,359

 
36,702

Accelerated depreciation expense
 
—

 
1,921

 
197

 
2,118

Share-based compensation
 
—

 
300

 
(29
)
 
271

   Total
 
$
4,574

 
$
28,990

 
$
5,527

 
$
39,091



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

 
$
1,856

 
$
(5,038
)
 
$
939

Relocation costs
 
500

 
1,898

 
(2,398
)
 
—

Atlanta facility closure costs
 
4,170

 
337

 
(1,733
)
 
2,774

Consulting and professional fees
 
80

 
128

 
(208
)
 
—

Other
 
9

 
355

 
(364
)
 
—

 
 
$
8,880

 
$
4,574

 
$
(9,741
)
 
$
3,713


 
 
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
Arby's transaction related costs
  
Restructuring Cost and Reserve [Line Items]  
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 2013, 2012 and 2011 as detailed in the table below. The Company does not expect to incur additional costs related to the sale of Arby’s.
 
 
Year Ended
 
Total Incurred Since Inception
 
 
2013
 
2012
 
2011
 
Severance, retention and other payroll costs (a)
 
$
153

 
$
615

 
$
29,194

 
$
29,962

Relocation costs (b)
 
—

 
349

 
1,670

 
2,019

Consulting and professional fees
 
—

 
7

 
2,935

 
2,942

Other
 
110

 
278

 
288

 
676

 
 
263

 
1,249

 
34,087

 
35,599

Share-based compensation (a) (b)
 
—

 
223

 
6,097

 
6,320

 
 
$
263

 
$
1,472

 
$
40,184

 
$
41,919

_______________

(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 (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 were being 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 was being expensed over a three year requisite service period. In accordance with the terms of a separation agreement with such executive, the remaining unamortized costs were recorded to severance expense and included in “General and administrative” during the second quarter of 2013.

As of December 30, 2012, our accrual for Arby’s transaction related costs, which was included in “Accrued expenses and other current liabilities,” totaled $696 and related to severance, retention and other payroll costs. Arby’s transaction related costs expensed during 2013, as well as amounts included in the accrual at December 30, 2012, were paid during the year ended December 29, 2013. As a result, no accrual remains at December 29, 2013. The table below presents a rollforward of the accrual for Arby’s transaction related costs, which was 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