Facilities Action Charges (Income), Net (Tables)

6 Months Ended

Jun. 29, 2014

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

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

	Three Months Ended				Six Months Ended
	June 29, 2014		June 30, 2013		June 29, 2014			June 30, 2013
System optimization initiative	$	883	$	4,799	$	(43,150	)	$	4,799
Facilities relocation and other transition costs	—		1,154		—			3,324
Breakfast discontinuation	—		361		—			1,029
Arby’s transaction related costs	—		63		—			263
	$	883	$	6,377	$	(43,150	)	$	9,415

System Optimization [Member]

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

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

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

	Three Months Ended						Six Months Ended						Total Incurred Since Inception
	June 29, 2014			June 30, 2013			June 29, 2014			June 30, 2013
Gain on sales of restaurants, net	$	(470	)	$	(1,276	)	$	(61,411	)	$	(1,276	)	$	(108,078	)
System Optimization Remeasurement (a)	77			5,938			2,274			5,938			22,780
Accelerated amortization (b)	—			—			475			—			17,382
Severance and related employee costs	393			—			5,926			—			15,576
Share-based compensation (c)	—			—			3,635			—			4,888
Professional fees	558			125			3,189			125			5,578
Other	325			12			2,762			12			3,625
Total system optimization initiative	$	883		$	4,799		$	(43,150	)	$	4,799		$	(38,249	)

_______________

(a) Includes remeasurement of land, buildings, leasehold improvements and favorable lease assets at company-owned restaurants that were sold to franchisees in connection with 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 Restaurants, net [Table Text Block]

Gain on Sales of Restaurants, Net

	Three Months Ended					Six Months Ended
	June 29, 2014		June 30, 2013			June 29, 2014			June 30, 2013
Number of restaurants sold to franchisees	—		8			174			8
Proceeds from sales of restaurants	$	—	$	2,800		$	94,991		$	2,800
Net assets sold (a)	—		(843		)	(41,219		)	(843		)
Goodwill related to sales of restaurants	—		(681		)	(12,643		)	(681		)
Net favorable lease assets (b)	—		—			20,921			—
Other	—		—			478			—
	—		1,276			62,528			1,276
Post-closing adjustments on sales of restaurants	470		—			(1,117		)	—
Gain on sales of restaurants, net	$	470	$	1,276		$	61,411		$	1,276

_______________

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

(b) During the first quarter of 2014, 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 (Income), 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 June 29, 2014
Severance and employee related costs	$	7,051	$	5,926	$	(8,812	)	$	4,165
Professional fees	137		3,189		(2,741		)	585
Other	260		2,762		(1,865		)	1,157
	$	7,448	$	11,877	$	(13,418	)	$	5,907