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System Optimization (Gains) Losses, Net (Tables)
 9 Months Ended
Oct. 02, 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
 
Nine Months Ended
 
October 2,
2016
 
September 27,
2015
 
October 2,
2016
 
September 27,
2015
Number of restaurants sold to franchisees
156

 
9

 
211

 
109

 
 
 
 
 
 
 
 
Proceeds from sales of restaurants
$
124,765

 
$
3,084

 
$
164,380

 
$
39,133

Net assets sold (a)
(58,227
)
 
(1,867
)
 
(75,282
)
 
(19,247
)
Goodwill related to sales of restaurants
(24,254
)
 
(483
)
 
(30,630
)
 
(8,346
)
Net (unfavorable) favorable leases (b)
(6,225
)
 
(1,506
)
 
(11,131
)
 
5,889

Other (c)
(726
)
 
—

 
(1,521
)
 
(3,224
)
 
35,333

 
(772
)
 
45,816

 
14,205

Post-closing adjustments on sales of restaurants (d)
(120
)
 
(495
)
 
(1,710
)
 
(1,134
)
Gain (loss) on sales of restaurants, net
35,213

 
(1,267
)
 
44,106

 
13,071

 
 
 
 
 
 
 
 
Gain on sales of other assets, net (e)
2,543

 
1,169

 
4,000

 
1,680

System optimization gains (losses), net
$
37,756

 
$
(98
)
 
$
48,106

 
$
14,751

_______________

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

(b)
During the three and nine months ended October 2, 2016, the Company recorded favorable lease assets of $2,114 and $2,297, respectively, and unfavorable lease liabilities of $8,339 and $13,428, respectively, 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 nine months ended September 27, 2015, the Company recorded favorable lease assets of $185 and $25,992, respectively, and unfavorable lease liabilities of $1,691and $20,103, respectively.

(c)
The nine months ended September 27, 2015 includes a deferred gain of $2,658 related to the sale of 14 Canadian restaurants to a franchisee during the second quarter of 2015, as a result of certain contingencies related to the extension of lease terms. The deferred gain is included in “Other liabilities.” The nine months ended September 27, 2015 also includes a note receivable of $1,801 from a franchisee in connection with the sale of 16 Canadian restaurants, which was recognized as part of the overall loss on sale during the second quarter of 2015.

(d)
The nine months ended September 27, 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 nine months ended October 2, 2016, the Company received cash proceeds of $4,006 and $9,469, respectively, primarily from the sale of surplus properties. During the three and nine months ended September 27, 2015, the Company received cash proceeds of $4,576 and $7,174, respectively.
Assets Held for Sale [Table Text Block]
Assets Held for Sale
 
October 2,
2016
 
January 3, 2016
Number of restaurants classified as held for sale
98

 
99

Net restaurant assets held for sale (a)
$
37,370

 
$
50,262

 
 
 
 
Other assets held for sale (a)
$
4,198

 
$
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.”