Reorganization and Realignment Costs (Tables)

3 Months Ended

Apr. 03, 2016

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs [Table Text Block]

The following is a summary of the initiatives included in “Reorganization and realignment costs:”

	Three Months Ended
	April 3, 2016		March 29, 2015
G&A realignment	$	527	$	4,163
System optimization initiative	2,723		450
Reorganization and realignment costs	$	3,250	$	4,613

General and Administrative Realignment and Reinvestment [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs [Table Text Block]

The following is a summary of the activity recorded as a result of our G&A realignment plan:

	Three Months Ended					Total Incurred Since Inception
	April 3, 2016			March 29, 2015
Severance and related employee costs (a)	$	(24	)	$	1,982	$	14,904
Recruitment and relocation costs	540			470		2,407
Other	11			32		148
	527			2,484		17,459
Share-based compensation (b)	—			1,679		6,336
Total G&A realignment	$	527		$	4,163	$	23,795

_______________

(a) The three months ended April 3, 2016 includes a reversal of an accrual of $32 as a result of a change in estimate.

(b) Represents incremental share-based compensation resulting from the modification of stock options and performance-based awards in connection with the termination of employees under our G&A realignment plan.

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

The tables below present a rollforward of our accruals for our G&A realignment plan, which are included in “Accrued expenses and other current liabilities” and “Other liabilities.”

	Balance January 3, 2016		Charges			Payments			Balance April 3, 2016
Severance and related employee costs	$	3,431	$	(24	)	$	(1,673	)	$	1,734
Recruitment and relocation costs	144		540			(386		)	298
Other	—		11			(11		)	—
	$	3,575	$	527		$	(2,070	)	$	2,032

	Balance December 28, 2014		Charges		Payments			Balance March 29, 2015
Severance and related employee costs	$	11,609	$	1,982	$	(3,386	)	$	10,205
Recruitment and relocation costs	149		470		(398		)	221
Other	5		32		(37		)	—
	$	11,763	$	2,484	$	(3,821	)	$	10,426

System Optimization [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs [Table Text Block]

The following is a summary of the costs recorded as a result of our system optimization initiative:

	Three Months Ended				Total Incurred Since Inception
	April 3, 2016		March 29, 2015
Severance and related employee costs	$	—	$	326	$	18,152
Professional fees	1,701		41		10,874
Other	77		83		5,548
	1,778		450		34,574
Accelerated depreciation and amortization (a)	945		—		24,743
Share-based compensation (b)	—		—		5,013
Total system optimization initiative	$	2,723	$	450	$	64,330

_______________

(a) Primarily includes accelerated amortization of previously acquired franchise rights related to company-owned restaurants in territories that will be or have been sold in connection with our system optimization initiative.

(b) Represents incremental share-based compensation resulting from the modification of stock options and performance-based awards in connection with the termination of employees under our system optimization initiative.

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

The tables below present a rollforward of our accrual for our system optimization initiative, which is included in “Accrued expenses and other current liabilities.”

	Balance January 3, 2016		Charges		Payments			Balance April 3, 2016
Severance and related employee costs	$	77	$	—	$	(16	)	$	61
Professional fees	708		1,701		(1,988		)	421
Other	90		77		(117		)	50
	$	875	$	1,778	$	(2,121	)	$	532

	Balance December 28, 2014		Charges		Payments			Balance March 29, 2015
Severance and related employee costs	$	2,235	$	326	$	(1,999	)	$	562
Professional fees	146		41		(52		)	135
Other	423		83		(3		)	503
	$	2,804	$	450	$	(2,054	)	$	1,200