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Facilities Action Charges (Income), Net (Tables)
 9 Months Ended
Sep. 28, 2014
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Costs [Table Text Block]
 
Three Months Ended
 
Nine Months Ended
 
September 28,
2014
 
September 29,
2013
 
September 28,
2014
 
September 29,
2013
System optimization initiative
$
7,520

 
$
21,557

 
$
(35,630
)
 
$
26,356

Facilities relocation and other transition costs
—

 
632

 
—

 
3,956

Breakfast discontinuation
—

 
86

 
—

 
1,115

Arby’s transaction related costs
—

 
—

 
—

 
263

 
$
7,520

 
$
22,275

 
$
(35,630
)
 
$
31,690

The following is a summary of the activity recorded under our system optimization initiative:
 
Three Months Ended
 
Nine Months Ended
 
Total Incurred Since Inception
 
September 28,
2014
 
September 29,
2013
 
September 28,
2014
 
September 29,
2013
 
Loss (gain) on sales of restaurants, net
$
921

 
$
(1,665
)
 
$
(60,490
)
 
$
(2,941
)
 
$
(107,157
)
System Optimization Remeasurement (a)
5,210

 
12,421

 
7,484

 
18,359

 
27,990

Accelerated amortization (b)
—

 
3,130

 
475

 
3,130

 
17,382

Severance and related employee costs
715

 
6,131

 
6,641

 
6,131

 
16,291

Professional fees
38

 
704

 
3,227

 
829

 
5,616

Share-based compensation (c)
125

 
755

 
3,760

 
755

 
5,013

Other
511

 
81

 
3,273

 
93

 
4,136

Total system optimization initiative
$
7,520

 
$
21,557

 
$
(35,630
)
 
$
26,356

 
$
(30,729
)
_______________

(a)
Includes remeasurement of land, buildings, leasehold improvements and favorable lease assets at 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.

(Loss) Gain on Sales of Restaurants, Net
 
Three Months Ended
 
Nine Months Ended
 
September 28,
2014
 
September 29,
2013
 
September 28,
2014
 
September 29,
2013
Number of restaurants sold to franchisees
2

 
53

 
176

 
61

 
 
 
 
 
 
 
 
Proceeds from sales of restaurants
$
62

 
$
22,871

 
$
95,053

 
$
25,671

Net assets sold (a)
(132
)
 
(13,646
)
 
(41,351
)
 
(14,489
)
Goodwill related to sales of restaurants
(10
)
 
(5,621
)
 
(12,653
)
 
(6,302
)
Net (unfavorable) favorable lease (liabilities)/assets (b)
(420
)
 
(1,884
)
 
20,501

 
(1,884
)
Other
—

 
(22
)
 
478

 
(22
)
 
(500
)
 
1,698

 
62,028

 
2,974

Post-closing adjustments on sales of restaurants
(421
)
 
(33
)
 
(1,538
)
 
(33
)
(Loss) gain on sales of restaurants, net
$
(921
)
 
$
1,665

 
$
60,490

 
$
2,941

_______________

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

(b)
During the three and nine months ended September 28, 2014, the Company recorded favorable lease assets of $164 and $43,496, respectively, and unfavorable lease liabilities of $584 and $22,995, respectively, as a result of leasing and/or subleasing land, buildings, and/or leasehold improvements to franchisees, in connection with sales of restaurants. During the three and nine months ended September 29, 2013, the Company recorded favorable lease assets of $8,789 and unfavorable lease liabilities of $10,673.
Schedule of Restructuring Reserve by Type of Cost [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
September 28,
2014
Severance and related employee costs
$
7,051

 
$
6,641

 
$
(10,898
)
 
$
2,794

Professional fees
137

 
3,227

 
(3,226
)
 
138

Other
260

 
3,273

 
(2,382
)
 
1,151

 
$
7,448

 
$
13,141

 
$
(16,506
)
 
$
4,083
Schedule of Assets Held-for-sale [Table Text Block]
Assets Held for Sale
 
September 28, 2014
 
December 29, 2013
Number of restaurants classified as held for sale
134

 
181

 
 
 
 
Net assets held for sale
$
28,317

 
$
29,630

These impairment losses, as detailed in the following table, represented the excess of the carrying amount over the fair value of the affected assets and are included in “Impairment of long-lived assets.” 
 
 
Three Months Ended
 
Nine Months Ended
 
 
September 28,
2014
 
September 29,
2013
 
September 28,
2014
 
September 29,
2013
Properties and intangible assets
 
$
3,408

 
$
500

 
$
3,740

 
$
500

Aircraft
 
—

 
4,827

 
—

 
4,827

 
 
$
3,408

 
$
5,327

 
$
3,740

 
$
5,327