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Acquisitions (Tables)
 12 Months Ended
Jan. 03, 2016
Business Combinations [Abstract]  
Schedule of Business Acquisitions, by Acquisition [Table Text Block]
The table below presents the allocation of the total purchase price to the fair value of assets acquired and liabilities assumed for acquisitions of franchised restaurants:
 
Year Ended
 
2015
 
2014
Restaurants acquired from franchisees
4

 
27

 
 
 
 
Total consideration paid, net of cash received
$
1,232

 
$
27,630

Identifiable assets acquired and liabilities assumed:
 
 
 
Properties
1,303

 
9,498

Acquired franchise rights
760

 
6,650

Other assets
—

 
941

Capital leases obligations
(438
)
 
—

Unfavorable leases
(440
)
 
—

Other liabilities
(80
)
 
(565
)
Total identifiable net assets
1,105

 
16,524

 
127

 
11,106

Gain on acquisition of restaurants (a)
—

 
349

Post-closing adjustments (b)
(1,535
)
 
—

Goodwill
$
(1,408
)
 
$
11,455

_______________

(a)
The fair value of the assets acquired in connection with the acquisition of three franchised restaurants during 2014 exceeded the total consideration resulting in a gain, which was included in “Other operating expense, net.”

(b) Post-closing adjustments in 2015 primarily represent an adjustment to the fair value of franchise rights acquired in connection with the acquisition of franchised restaurants during 2014.