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Reorganization and Realignment Costs (Tables)
 9 Months Ended
Oct. 02, 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
 
Nine Months Ended
 
October 2,
2016
 
September 27,
2015
 
October 2,
2016
 
September 27,
2015
G&A realignment
$
38

 
$
1,461

 
$
971

 
$
9,996

System optimization initiative
2,091

 
4,293

 
6,895

 
6,650

Reorganization and realignment costs
$
2,129

 
$
5,754

 
$
7,866

 
$
16,646
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
 
Nine Months Ended
 
Total
Incurred
Since
Inception
 
October 2,
2016
 
September 27,
2015
 
October 2,
2016
 
September 27,
2015
 
Severance and related employee costs (a)
$
—

 
$
513

 
$
11

 
$
3,132

 
$
14,939

Recruitment and relocation costs
29

 
270

 
922

 
1,254

 
2,789

Other
9

 
2

 
38

 
43

 
175

 
38

 
785

 
971

 
4,429

 
17,903

Share-based compensation (b)
—

 
676

 
—

 
5,567

 
6,336

   Total G&A realignment
$
38

 
$
1,461

 
$
971

 
$
9,996

 
$
24,239

_______________

(a)
The nine months ended October 2, 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
October 2, 2016
Severance and related employee costs
$
3,431

 
$
11

 
$
(2,642
)
 
$
800

Recruitment and relocation costs
144

 
922

 
(991
)
 
75

Other
—

 
38

 
(38
)
 
—

 
$
3,575

 
$
971

 
$
(3,671
)
 
$
875



 
 
Balance
December 28, 2014
 
Charges
 
Payments
 
Balance
September 27,
2015
Severance and related employee costs
 
$
11,609

 
$
3,132

 
$
(9,256
)
 
$
5,485

Recruitment and relocation costs
 
149

 
1,254

 
(1,238
)
 
165

Other
 
5

 
43

 
(48
)
 
—

 
 
$
11,763

 
$
4,429

 
$
(10,542
)
 
$
5,650
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
 
Nine Months Ended
 
Total
Incurred Since Inception
 
October 2,
2016
 
September 27,
2015
 
October 2,
2016
 
September 27,
2015
 
Severance and related employee costs
$
28

 
$
225

 
$
46

 
$
854

 
$
18,198

Professional fees
1,991

 
242

 
5,137

 
393

 
14,310

Other (a)
72

 
337

 
112

 
292

 
5,583

 
2,091

 
804

 
5,295

 
1,539

 
38,091

Accelerated depreciation and
   amortization (b)
—

 
3,489

 
1,600

 
5,111

 
25,398

Share-based compensation (c)
—

 
—

 
—

 
—

 
5,013

Total system optimization initiative
$
2,091

 
$
4,293

 
$
6,895

 
$
6,650

 
$
68,502

_______________

(a)
The nine months ended October 2, 2016 and September 27, 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 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
October 2,
2016
Severance and related employee costs
$
77

 
$
46

 
$
(123
)
 
$
—

Professional fees
708

 
5,137

 
(5,740
)
 
105

Other
90

 
112

 
(202
)
 
—

 
$
875

 
$
5,295

 
$
(6,065
)
 
$
105


 
Balance
December 28,
2014
 
Charges
 
Payments
 
Balance
September 27,
2015
Severance and related employee costs
$
2,235

 
$
854

 
$
(3,003
)
 
$
86

Professional fees
146

 
393

 
(488
)
 
51

Other
423

 
292

 
(523
)
 
192

 
$
2,804

 
$
1,539

 
$
(4,014
)
 
$
329