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Reorganization and Realignment Costs (Tables)
 6 Months Ended
Jul. 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
 
Six Months Ended
 
July 3,
2016
 
June 28,
2015
 
July 3,
2016
 
June 28,
2015
G&A realignment
$
406

 
$
4,372

 
$
933

 
$
8,535

System optimization initiative
2,081

 
1,907

 
4,804

 
2,357

Reorganization and realignment costs
$
2,487

 
$
6,279

 
$
5,737

 
$
10,892
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
 
Six Months Ended
 
Total
Incurred
Since
Inception
 
July 3,
2016
 
June 28,
2015
 
July 3,
2016
 
June 28,
2015
 
Severance and related employee costs (a)
$
35

 
$
637

 
$
11

 
$
2,619

 
$
14,939

Recruitment and relocation costs
353

 
514

 
893

 
984

 
2,760

Other
18

 
9

 
29

 
41

 
166

 
406

 
1,160

 
933

 
3,644

 
17,865

Share-based compensation (b)
—

 
3,212

 
—

 
4,891

 
6,336

   Total G&A realignment
$
406

 
$
4,372

 
$
933

 
$
8,535

 
$
24,201

_______________

(a)
The six months ended July 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.”
 
Balance
January 3, 2016
 
Charges
 
Payments
 
Balance
July 3,
2016
Severance and related employee costs
$
3,431

 
$
11

 
$
(2,325
)
 
$
1,117

Recruitment and relocation costs
144

 
893

 
(807
)
 
230

Other
—

 
29

 
(29
)
 
—

 
$
3,575

 
$
933

 
$
(3,161
)
 
$
1,347



 
 
Balance
December 28, 2014
 
Charges
 
Payments
 
Balance
June 28,
2015
Severance and related employee costs
 
$
11,609

 
$
2,619

 
$
(5,974
)
 
$
8,254

Recruitment and relocation costs
 
149

 
984

 
(902
)
 
231

Other
 
5

 
41

 
(46
)
 
—

 
 
$
11,763

 
$
3,644

 
$
(6,922
)
 
$
8,485
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
 
Six Months Ended
 
Total
Incurred Since Inception
 
July 3,
2016
 
June 28,
2015
 
July 3,
2016
 
June 28,
2015
 
Severance and related employee costs
$
18

 
$
303

 
$
18

 
$
629

 
$
18,170

Professional fees
1,445

 
110

 
3,146

 
151

 
12,319

Other (a)
(37
)
 
(128
)
 
40

 
(45
)
 
5,511

 
1,426

 
285

 
3,204

 
735

 
36,000

Accelerated depreciation and amortization (b)
655

 
1,622

 
1,600

 
1,622

 
25,398

Share-based compensation (c)
—

 
—

 
—

 
—

 
5,013

Total system optimization initiative
$
2,081

 
$
1,907

 
$
4,804

 
$
2,357

 
$
66,411

_______________

(a)
The three and six months ended July 3, 2016 and June 28, 2015 include a reversal of an accrual of $50 and $210, respectively, as a result of a change in estimate.

(b)
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.

(c)
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
July 3,
2016
Severance and related employee costs
$
77

 
$
18

 
$
(35
)
 
$
60

Professional fees
708

 
3,146

 
(3,497
)
 
357

Other
90

 
40

 
(130
)
 
—

 
$
875

 
$
3,204

 
$
(3,662
)
 
$
417


 
Balance
December 28,
2014
 
Charges
 
Payments
 
Balance
June 28,
2015
Severance and related employee costs
$
2,235

 
$
629

 
$
(2,438
)
 
$
426

Professional fees
146

 
151

 
(159
)
 
138

Other
423

 
(45
)
 
(254
)
 
124

 
$
2,804

 
$
735

 
$
(2,851
)
 
$
688