Properties (Notes)

12 Months Ended

Jan. 01, 2017

Property, Plant and Equipment [Abstract]

Properties [Text Block]

Properties

	Year End
	January 1, 2017			January 3, 2016
Owned:
Land	$	381,305		$	379,982
Buildings and improvements	504,730			508,186
Office, restaurant and transportation equipment	234,275			308,274
Leasehold improvements	371,954			371,734
Leased:
Capital leases (a)	115,541			65,873
	1,607,805			1,634,049
Accumulated depreciation and amortization (b)	(415,466		)	(406,105		)
	$	1,192,339		$	1,227,944

_______________

(a) These assets principally include buildings and improvements.

(b) Includes $13,705 and $9,827 of accumulated amortization related to capital leases at January 1, 2017 and January 3, 2016, respectively.

Depreciation and amortization expense related to properties was $92,286, $114,961 and $127,528 during 2016, 2015 and 2014, respectively. Depreciation and amortization includes $2,598, $8,607 and $19,353 of accelerated depreciation and amortization during 2016, 2015 and 2014, respectively, on certain long-lived assets to reflect their use over shortened estimated useful lives in connection with the reimaging of restaurants under our Image Activation program.