Leases (Tables)

12 Months Ended

Dec. 28, 2014

Schedule of Rent Expense [Table Text Block]

Rental expense for operating leases consists of the following components:



	Year Ended
	2014		2013		2012
Rental expense:
Minimum rentals	$	76,218	$	68,445	$	70,525
Contingent rentals	19,967		10,421		10,971
Total rental expense (a)	$	96,185	$	78,866	$	81,496

_______________


(a)	Amounts exclude sublease income of $46,743, $16,924, and $13,317 recognized during 2014, 2013 and 2012, respectively.

Schedule of Rent Income [Table Text Block]

Rental income for operating leases and subleases consists of the following components:



	Year Ended
	2014		2013		2012
Rental income:
Minimum rentals	$	51,019	$	16,245	$	10,757
Contingent rentals	17,745		11,162		11,086
Total rental income	$	68,764	$	27,407	$	21,843

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

The following table illustrates the Company’s future minimum rental payments and rental receipts for non-cancelable leases and subleases, including rental receipts for direct financing leases as of December 28, 2014. Rental receipts below are presented separately for owned properties and for leased properties based on the classification of the underlying lease.



	Rental Payments					Rental Receipts
Fiscal Year	Capital Leases			Operating Leases		Capital Leases		Operating Leases		Owned Properties
2015	$	7,617		$	70,119	$	7,658	$	32,501	$	20,105
2016	7,110			64,537		7,783		32,285		20,010
2017	6,512			63,376		8,032		32,074		19,923
2018	7,585			61,290		7,750		31,187		20,096
2019	7,734			59,587		7,723		30,879		21,096
Thereafter	107,085			787,283		134,337		434,426		382,366
Total minimum payments	$	143,643		$	1,106,192	$	173,283	$	593,352	$	483,596
Less interest	(82,844		)
Present value of minimum capital lease payments (a)	$	60,799

_______________


(a)	The present value of minimum capital lease payments of $821 and $59,978 are included in “Current portion of long-term debt” and “Long-term debt,” respectively.

Schedule Of Property Subject to or Available for Operating Lease

Properties owned by the Company and leased to franchisees and other third parties under operating leases include:



	Year End
	2014			2013
Land	$	371,174		$	69,500
Buildings and improvements	399,541			194,246
Office, restaurant and transportation equipment	160,514			6,715
	931,229			270,461
Accumulated depreciation and amortization	(162,731		)	(79,536		)
	$	768,498		$	190,925

Schedule of Capital Leased Assets [Table Text Block]

Our net investment in direct financing leases is as follows:



	Year Ended
	2014			2013
Future minimum rental receipts	$	109,674		$	74,625
Unearned income	(74,102		)	(53,654		)
Net investment in direct financing leases	35,572			20,971
Net current investment in direct financing leases (a)	(193		)	(226		)
Net non-current investment in direct financing leases (b)	$	35,379		$	20,745

_______________


(a)	Included in “Accounts and notes receivable.”


(b)	Included in “Other assets.”