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System Optimization Gains, Net (Tables)
 6 Months Ended
Jul. 03, 2016
Property, Plant and Equipment [Abstract]  
Summary of Disposition Activity [Table Text Block]
The following is a summary of the disposition activity recorded as a result of our system optimization initiative:
 
Three Months Ended
 
Six Months Ended
 
July 3,
2016
 
June 28,
2015
 
July 3,
2016
 
June 28,
2015
Number of restaurants sold to franchisees
—

 
83

 
55

 
100

 
 
 
 
 
 
 
 
Proceeds from sales of restaurants
$
—

 
$
31,468

 
$
39,615

 
$
36,049

Net assets sold (a)
—

 
(15,158
)
 
(17,055
)
 
(17,380
)
Goodwill related to sales of restaurants
—

 
(6,840
)
 
(6,376
)
 
(7,863
)
Net favorable (unfavorable) leases (b)
—

 
7,923

 
(4,906
)
 
7,395

Other (c)
—

 
(2,822
)
 
(795
)
 
(3,224
)
 
—

 
14,571

 
10,483

 
14,977

Post-closing adjustments on sales of restaurants (d)
545

 
934

 
(1,590
)
 
(639
)
Gain on sales of restaurants, net
545

 
15,505

 
8,893

 
14,338

 
 
 
 
 
 
 
 
Gain on sales of other assets, net (e)
1,379

 
149

 
1,457

 
511

System optimization gains, net
$
1,924

 
$
15,654

 
$
10,350

 
$
14,849

_______________

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

(b)
During the six months ended July 3, 2016, the Company recorded favorable lease assets of $183 and unfavorable lease liabilities of $5,089 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 six months ended June 28, 2015, the Company recorded favorable lease assets of $23,428 and $25,807, respectively, and unfavorable lease liabilities of $15,505 and $18,412, respectively.

(c)
The three and six months ended June 28, 2015 includes a deferred gain of $2,387 related to the sale of 14 Canadian restaurants to a franchisee, as a result of certain contingencies related to the extension of lease terms. The deferred gain is included in “Other liabilities.” The three and six months ended June 28, 2015 also includes a note receivable of $1,801 from a franchisee in connection with the sale of 16 Canadian restaurants, which has been recognized as part of the overall loss on sale.

(d)
The three and six months ended June 28, 2015 includes the recognition of a gain on sale of $2,450 related to the repayment of notes receivable from franchisees in connection with sales of restaurants in 2014.

(e)
During the three and six months ended July 3, 2016, the Company received cash proceeds of $3,893 and $5,463, respectively, primarily from the sale of surplus properties. During the three and six months ended June 28, 2015, the Company received cash proceeds of $905 and $2,598, respectively.
Assets Held for Sale [Table Text Block]
Assets Held for Sale
 
July 3,
2016
 
January 3, 2016
Number of restaurants classified as held for sale
258

 
99

Net restaurant assets held for sale (a)
$
114,720

 
$
50,262

 
 
 
 
Other assets held for sale (a)
$
6,026

 
$
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.”