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System Optimization (Gains) Losses, Net (Tables)
 3 Months Ended
Apr. 03, 2016
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment [Table Text Block]
The following is a summary of the disposition activity recorded as a result of our system optimization initiative:
 
Three Months Ended
 
April 3,
2016
 
March 29,
2015
Number of restaurants sold to franchisees
55

 
17

 
 
 
 
Proceeds from sales of restaurants
$
39,615

 
$
4,581

Net assets sold (a)
(17,055
)
 
(2,222
)
Goodwill related to sales of restaurants
(6,376
)
 
(1,023
)
Net unfavorable leases (b)
(4,906
)
 
(528
)
Other
(795
)
 
(402
)
 
10,483

 
406

Post-closing adjustments on sales of restaurants
(2,135
)
 
(1,573
)
Gain (loss) on sales of restaurants, net
8,348

 
(1,167
)
 
 
 
 
Gain on sales of other assets, net (c)
78

 
362

System optimization gains (losses), net
$
8,426

 
$
(805
)
_______________

(a)
Net assets sold consisted primarily of inventory and equipment.

(b)
During the three months ended April 3, 2016 and March 29, 2015, the Company recorded favorable lease assets of $183 and $2,379, respectively, and unfavorable lease liabilities of $5,089 and $2,907, respectively, as a result of leasing and/or subleasing land, buildings, and/or leasehold improvements to franchisees, in connection with sales of restaurants.

(c)
During the three months ended April 3, 2016 and March 29, 2015, the Company received cash proceeds of $1,570 and $1,693, respectively, primarily from the sale of surplus properties.

Schedule of Assets Held-for-sale [Table Text Block]
Assets Held for Sale
 
April 3,
2016
 
January 3, 2016
Number of restaurants classified as held for sale
86

 
99

Net restaurant assets held for sale (a)
$
41,622

 
$
50,262

 
 
 
 
Other assets held for sale (a)
$
6,925

 
$
7,124

_______________

(a)
Net restaurant assets held for sale include company-owned restaurants and consist primarily of cash, inventory, equipment and an estimate of allocable goodwill. Other assets held for sale primarily consist of surplus properties. Assets held for sale are included in “Prepaid expenses and other current assets.”