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System Optimization Losses (Gains), Net (Losses) Gains, Net (Details)
$ in Thousands
3 Months Ended 9 Months Ended 12 Months Ended 18 Months Ended
Sep. 27, 2015
USD ($)
stores
Jun. 28, 2015
stores
Sep. 28, 2014
USD ($)
stores
Sep. 27, 2015
USD ($)
stores
Sep. 28, 2014
USD ($)
stores
Dec. 28, 2014
stores
Dec. 29, 2013
stores
Jun. 28, 2015
stores
Feb. 28, 2015
stores
Property, Plant and Equipment [Line Items]                  
Number of restaurants sold to franchisees | stores 9   12 [1] 109 190 [1] 255 244    
Significant Changes, Planned Franchises to Sell | stores                 540
Future company-owned restaurant ownership percentage                 5.00%
Number of Restaurants Classified as Assets Held for Sale | stores 274     274   106 [2]      
Gain on Sale of Restaurants [Abstract]                  
Proceeds from sale       $ 46,357 $ 119,892        
Gain on sales of other assets, net $ (98)   $ (368) [1] 14,751 74,027 [1]        
Sale of Company-Owned Restaurants to Franchisees [Member]                  
Gain on Sale of Restaurants [Abstract]                  
Proceeds from sale 3,084   2,689 [1] 39,133 104,249 [1]        
Net assets sold [3] (1,867)   (1,301) [1] (19,247) (43,317) [1]        
Goodwill related to sales of restaurants (483)   (478) [1] (8,346) (14,136) [1]        
Net (unfavorable) favorable leases [4] (1,506)   (1,080) [1] 5,889 23,901 [1]        
Other 0   (84) [1] (3,224) [5] 216 [1]        
Gain on sales of restaurants, net, before post-closing adjustments (772)   (254) [1] 14,205 70,913 [1]        
Post-closing adjustments on sales of restaurants (495)   (421) [1] (1,134) [6] (1,538) [1]        
Gain on sales of other assets, net (1,267)   (675) [1] 13,071 69,375 [1]        
Favorable Lease Assets 185   1,814 25,992 49,206        
Unfavorable Lease Liabilities 1,691   2,894 $ 20,103 25,305        
Franchises Sold, Deferred Gain on Sale of Property | stores       14          
Recognition of Note Receivable       $ 1,801          
Franchises Sold, Recognition of Note Receivable | stores       16          
Recognition of deferred gain       $ 2,450          
Sale of Other Assets [Member]                  
Gain on Sale of Restaurants [Abstract]                  
Proceeds from sale 4,576   989 7,174 15,596        
Gain on sales of other assets, net [7] 1,169   $ 307 [1] 1,680 $ 4,652 [1]        
Other Liabilities [Member] | Sale of Company-Owned Restaurants to Franchisees [Member]                  
Gain on Sale of Restaurants [Abstract]                  
Deferred Gain on Sale of Property $ 2,658     $ 2,658          
CANADA                  
Property, Plant and Equipment [Line Items]                  
Number of restaurants sold to franchisees | stores   83           129  
[1] Reclassifications have been made to the prior year presentation to include sales of restaurants previously reported in “Other operating expense, net” to conform to the current year presentation. Reclassifications have also been made to reflect the Bakery’s gain on sales of other assets as discontinued operations. See Note 1 for further details.
[2] Reclassifications have been made to the prior year presentation to include restaurants previously excluded from our system optimization initiative to conform to the current year presentation. See Note 1 for further details.
[3] Net assets sold consisted primarily of cash, inventory and equipment.
[4] During the three and nine months ended September 27, 2015, the Company recorded favorable lease assets of $185 and $25,992, respectively, and unfavorable lease liabilities of $1,691 and $20,103, 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 28, 2014, the Company recorded favorable lease assets of $1,814 and $49,206, respectively, and unfavorable lease liabilities of $2,894 and $25,305, respectively.
[5] The nine months ended September 27, 2015 includes a deferred gain of $2,658 related to the sale of 14 Canadian restaurants to a franchisee during the second quarter of 2015, as a result of certain contingencies related to the extension of lease terms. The deferred gain is included in “Other liabilities.” The nine months ended September 27, 2015 also includes a note receivable of $1,801 from a franchisee in connection with the sale of 16 Canadian restaurants, which was recognized as part of the overall loss on sale during the second quarter of 2015.
[6] During the nine months ended September 27, 2015, notes receivable from franchisees in connection with sales of restaurants in 2014 were repaid and as a result, we recognized the related gain on sale of $2,450.
[7] During the three and nine months ended September 27, 2015, Wendy’s received cash proceeds of $4,576 and $7,174, respectively, primarily from the sale of surplus properties. During the three and nine months ended September 28, 2014, Wendy’s received cash proceeds of $989 and $15,596, respectively, primarily from the sale of surplus properties and the sale of a company-owned aircraft.