Cash and Receivables (Tables)

12 Months Ended

Dec. 29, 2013

Schedule of Cash and Cash Equivalents [Table Text Block]



	Year End
	2013		2012
Cash and cash equivalents
Cash	$	174,278	$	188,436
Cash equivalents	405,874		264,925
	$	580,152	$	453,361

Restricted cash equivalents
Current (a)
Collateral supporting letters of credit	$	18,593	$	—
Trust for termination costs for former Wendy’s executives	168		168
Other	155		152
	$	18,916	$	320

Non-current (b)
Trust for termination costs for former Wendy’s executives	$	2,969	$	3,295

_______________


(a)	Included in “Prepaid expenses and other current assets.”


(b)	Included in “Deferred costs and other assets.”

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]



	Year End
	2013			2012
Accounts and Notes Receivable
Current
Accounts receivable:
Franchisees	$	54,628		$	56,494
Other	10,952			8,638
	65,580			65,132
Notes receivables from franchisees (a)	864			2,353
	66,444			67,485
Allowance for doubtful accounts	(3,559		)	(6,321		)
	$	62,885		$	61,164

Non-Current (b)
Notes receivables from franchisees (a) (c)	$	5,568		$	10,227
Allowance for doubtful accounts	(275		)	(2,881		)
	$	5,293		$	7,346

_______________

(a)

Includes $1,687 and $1,857 of loans to franchisees for the purchase of equipment utilized in the breakfast program which were included in current and non-current notes receivable, respectively, as of December 30, 2012. The Company had provided a full allowance for doubtful accounts on the amounts owed as of December 30, 2012 (see Note 2 for further information). During 2013, Wendy’s canceled and forgave the principal balance of the loans outstanding.


(b)	Included in “Deferred costs and other assets.”


(c)	Includes loans totaling $2,997 to a franchisee in connection with the termination of our investment in a joint venture in Japan, which is included in non-current notes receivable as of December 29, 2013 (see Note 6 for further information). The loan is guaranteed by the franchisee’s owners, bears interest at 2.0% and matures in December 2018.

Summary of Valuation Allowance [Table Text Block]

The following is an analysis of the allowance for doubtful accounts:



	Year End
	2013			2012			2011
Balance at beginning of year:
Current	$	6,321		$	4,053		$	7,321
Non-current	2,881			963			3,778
Provision for doubtful accounts:
Franchisees and other	(574		)	670			264
Arby’s allowance transferred in sale	—			—			(5,504		)
Uncollectible accounts written off, net of recoveries	(4,794		)	(28		)	(843		)
Breakfast notes receivables fully reserved (see Note 2)	—			3,544			—
Balance at end of year:
Current	3,559			6,321			4,053
Non-current	275			2,881			963
Total	$	3,834		$	9,202		$	5,016