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Income Taxes (Tables)
 12 Months Ended
Jan. 03, 2016
Income Tax Disclosure [Abstract]  
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]
Income from continuing operations before income taxes and noncontrolling interests is set forth below:
 
 
Year Ended
 
 
2015
 
2014
 
2013
Domestic
 
$
208,827

 
$
173,143

 
$
54,175

Foreign
 
25,301

 
19,397

 
9,417

 
 
$
234,128

 
$
192,540

 
$
63,592
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
The (provision for) benefit from income taxes from continuing operations is set forth below:
 
 
Year Ended
 
 
2015
 
2014
 
2013
Current:
 
 
 
 
 
 
U.S. Federal
 
$
(12,414
)
 
$
6,673

 
$
(1,942
)
State
 
3,346

 
(7,863
)
 
8,889

Foreign
 
(10,778
)
 
(8,093
)
 
(7,446
)
Current tax provision
 
(19,846
)
 
(9,283
)
 
(499
)
Deferred:
 
 
 
 
 
 
U.S. Federal
 
(53,916
)
 
(67,977
)
 
(22,810
)
State
 
(21,375
)
 
671

 
5,306

Foreign
 
988

 
473

 
1,946

Deferred tax provision
 
(74,303
)
 
(66,833
)
 
(15,558
)
Income tax provision
 
$
(94,149
)
 
$
(76,116
)
 
$
(16,057
)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
Deferred tax assets (liabilities) are set forth below:
 
 
Year End
 
 
2015
 
2014
Deferred tax assets:
 
 
 
 
Net operating loss and credit carryforwards
 
$
51,782

 
$
82,143

Unfavorable leases
 
40,084

 
34,140

Accrued compensation and related benefits
 
35,963

 
40,268

Accrued expenses and reserves
 
18,156

 
23,336

Deferred rent
 
17,661

 
15,214

Other
 
9,157

 
9,122

Valuation allowances
 
(17,097
)
 
(11,213
)
Total deferred tax assets
 
155,706

 
193,010

Deferred tax liabilities:
 
 
 
 
Intangible assets
 
(499,467
)
 
(506,251
)
Owned and leased fixed assets net of related obligations
 
(95,619
)
 
(89,117
)
Other
 
(20,333
)
 
(17,824
)
Total deferred tax liabilities
 
(615,419
)
 
(613,192
)
 
 
$
(459,713
)
 
$
(420,182
)
Summary of Net Operating Loss and Tax Credit Carryforwards [Table Text Block]
The amounts and expiration dates of net operating loss and tax credit carryforwards are as follows:
 
 
Amount
 
Expiration
Tax credit carryforwards:
 
 
 
 
U.S. federal foreign tax credits
 
$
20,845

 
2021-2023
State tax credits
 
454

 
2019-2023
Foreign tax credits of non-U.S. subsidiaries
 
3,051

 
2021-2024
Total
 
$
24,350

 
 
 
 
 
 
 
Net operating loss carryforwards:
 
 
 
 
State net operating loss carryforwards
 
$
944,314

 
2016-2033
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
The reconciliation of income tax computed at the U.S. Federal statutory rate to reported income tax is set forth below:
 
 
Year Ended
 
 
2015
 
2014
 
2013
Income tax provision at the U.S. Federal statutory rate
 
$
(81,945
)
 
$
(67,389
)
 
$
(22,257
)
State income tax provision, net of U.S. Federal income tax effect
 
(7,234
)
 
(4,747
)
 
(1,278
)
Foreign and U.S. tax effects of foreign operations (a)
 
4,389

 
4,089

 
2,886

Dividends received deduction (b)
 
3,455

 
—

 
1,424

Jobs tax credits, net
 
2,402

 
2,084

 
4,384

Non-deductible goodwill (c)
 
(7,435
)
 
(9,389
)
 
(9,875
)
Valuation allowances (d)
 
(6,075
)
 
(665
)
 
10,504

Non-deductible expenses and other
 
(1,706
)
 
(99
)
 
(1,845
)
 
 
$
(94,149
)
 
$
(76,116
)
 
$
(16,057
)
_______________

(a)
2013 includes reversal of deferred taxes on investments in foreign subsidiaries now considered permanently invested outside of the U.S.

(b)
We received dividends of $54,911 and $40,145 during 2015 and 2013, respectively, from our investment in Arby’s. See Note 8 for further information.

(c)
Substantially all of the goodwill included in the gain on sales of restaurants in 2015, 2014 and 2013 under our system optimization initiative as noted below, and the impairment of international goodwill in 2013 was non-deductible for tax purposes. See Notes 3 and 10 for further information.

(d)
Includes changes for deferred tax assets generated or utilized during the current year and changes in our judgment regarding the likelihood of the utilization of deferred tax assets. 2015 and 2013 primarily relate to changes in the likelihood of the utilization of deferred tax assets related to state net operating loss carryforwards.
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]
As of January 3, 2016, the Company had unrecognized tax benefits of $21,224, which, if resolved favorably would reduce income tax expense by $15,843. A reconciliation of the beginning and ending amount of unrecognized tax benefits follows:
 
 
Year End
 
 
2015
 
2014
 
2013
Beginning balance
 
$
25,715

 
$
23,897

 
$
28,848

Additions:
 
 
 
 
 
 
Tax positions of current year
 
927

 
—

 
—

Tax positions of prior years
 
476

 
2,678

 
3,579

Reductions:
 
 
 
 
 
 
Tax positions of prior years
 
(5,182
)
 
(582
)
 
(4,914
)
Settlements
 
(251
)
 
—

 
(2,416
)
Lapse of statute of limitations
 
(461
)
 
(278
)
 
(1,200
)
Ending balance
 
$
21,224

 
$
25,715

 
$
23,897