Cash and Receivables (Tables)

12 Months Ended

Dec. 28, 2014

Schedule of Cash and Cash Equivalents [Table Text Block]



	Year End
	2014		2013
Cash and cash equivalents
Cash	$	205,826	$	174,278
Cash equivalents	61,450		405,874
	$	267,276	$	580,152

Restricted cash equivalents
Current (a)
Collateral supporting letters of credit	$	16,843	$	18,593
Trust for termination costs for former Wendy’s executives	168		168
Other	160		155
	$	17,171	$	18,916

Non-current (b)
Trust for termination costs for former Wendy’s executives	$	2,068	$	2,969

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


(b)	Included in “Other assets.”

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



	Year End
	2014			2013
Accounts and Notes Receivable
Current
Accounts receivable:
Franchisees	$	51,705		$	54,628
Other	19,970			10,952
	71,675			65,580
Notes receivable from franchisees (a) (b)	4,171			864
	75,846			66,444
Allowance for doubtful accounts	(2,488		)	(3,559		)
	$	73,358		$	62,885

Non-Current (c)
Notes receivable from franchisees (a)	$	4,940		$	5,568
Allowance for doubtful accounts	(250		)	(275		)
	$	4,690		$	5,293

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(a)	Includes $3,520 and $414 of notes receivable from franchisees received in connection with the sale of company-owned restaurants, which are included in current and non-current notes receivable, respectively, as of December 28, 2014. See Note 3 for further information.

Also, includes $266 and $2,179 of notes receivable from a franchisee in connection with the termination of our investment in a joint venture in Japan, which are included in current and non-current notes receivable, respectively, as of December 28, 2014 and $2,997 which was included in non-current notes receivable as of December 29, 2013. See Note 6 for further information.


(b)	Includes the current portion of direct financing lease receivables of $193 and $226 as of December 28, 2014 and December 29, 2013, respectively. See Note 19 for further information.


(c)	Included in “Other assets.”

Allowance for Doubtful Accounts [Table Text Block]

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



	Year End
	2014			2013			2012
Balance at beginning of year:
Current	$	3,559		$	6,321		$	4,053
Non-current	275			2,881			963
Provision for doubtful accounts:
Franchisees and other	(1,004		)	(574		)	670
Uncollectible accounts written off, net of recoveries	(92		)	(4,794		)	(28		)
Breakfast notes receivable fully reserved (see Note 2)	—			—			3,544
Balance at end of year:
Current	2,488			3,559			6,321
Non-current	250			275			2,881
Total	$	2,738		$	3,834		$	9,202