Facilities Action (Income) Charges, Net (Tables)

3 Months Ended

Mar. 30, 2014

Facilities Action (Income) Charges, Net [Line Items]

Schedule of Facilities Action (Income) Charges, Net [Table Text Block]

	Three Months Ended
	March 30, 2014			March 31, 2013
System optimization initiative	$	(44,033	)	$	—
Facilities relocation and other transition costs	—			2,170
Breakfast discontinuation	—			668
Arby’s transaction related costs	—			200
	$	(44,033	)	$	3,038

System Optimization [Member]

Facilities Action (Income) Charges, Net [Line Items]

Schedule of Facilities Action (Income) Charges, Net [Table Text Block]

The following is a summary of the activity recorded under our system optimization initiative:

	Three Months Ended			Total Incurred Since Inception
	March 30, 2014
Gain on sales of restaurants, net	$	(60,941	)	$	(107,608	)
System Optimization Remeasurement (a)	2,197			22,703
Accelerated amortization (b)	475			17,382
Severance and related employee costs	5,533			15,183
Share-based compensation (c)	3,635			4,888
Professional fees	2,631			5,020
Other	2,437			3,300
Total system optimization initiative	$	(44,033	)	$	(39,132	)

_______________

(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 5 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 were 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.

Gain (Loss) on Sale of Property, Plant, Equipment [Table Text Block]

Gain on Sales of Restaurants, Net

	Three Months Ended
	March 30, 2014
Number of restaurants sold to franchisees	174
Proceeds from sales of restaurants	$	94,991
Net assets sold (a)	(41,219		)
Goodwill related to sales of restaurants	(12,643		)
Net favorable lease assets (b)	20,921
Other	478
	62,528
Post-closing adjustments on sales of restaurants	(1,587		)
Gain on sales of restaurants, net	$	60,941

_______________

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

(b) The Company recorded favorable lease assets of $43,332 and unfavorable lease liabilities of $22,411 as a result of leasing and/or subleasing land, buildings, and/or leasehold improvements to franchisees, in connection with sales of restaurants.

Facilities Action Charges, Net, Accrual Rollforward [Table Text Block]

The table below presents a rollforward of our accrual for the system optimization initiative, which is included in “Accrued expenses and other current liabilities.”

	Balance December 29, 2013		Charges		Payments			Balance March 30, 2014
Severance and employee related costs	$	7,051	$	5,533	$	(5,392	)	$	7,192
Professional fees	137		2,631		(2,330		)	438
Other	260		2,437		(1,835		)	862
	$	7,448	$	10,601	$	(9,557	)	$	8,492