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System Optimization Gains, Net (Tables)
 12 Months Ended
Jan. 01, 2017
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment [Table Text Block]
 
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.
Disclosure of Long Lived Assets Held-for-sale [Table Text Block]
Assets Held for Sale
 
January 1,
2017
 
January 3, 2016
Number of restaurants classified as held for sale
—

 
99

Net restaurant assets held for sale (a)
$
—

 
$
50,262

 
 
 
 
Other assets held for sale (a)
$
4,800

 
$
7,124

_______________

(a)
As of January 3, 2016, net restaurant assets held for sale included Company-operated restaurants and consisted 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.”
System Optimization [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment [Table Text Block]
The following is a summary of the disposition activity recorded as a result of our system optimization initiative:
 
Year Ended
 
2016
 
2015
 
2014 (a)
Number of restaurants sold to franchisees
310

 
327

 
237

 
 
 
 
 
 
Proceeds from sales of restaurants
$
251,446

 
$
193,860

 
$
128,292

Net assets sold (b)
(115,052
)
 
(86,493
)
 
(53,043
)
Goodwill related to sales of restaurants (c)
(41,561
)
 
(29,970
)
 
(18,032
)
Net (unfavorable) favorable leases (d)
(24,592
)
 
(846
)
 
34,335

Other (e)
(3,103
)
 
(5,499
)
 
(5,692
)
 
67,138

 
71,052

 
85,860

Post-closing adjustments on sales of restaurants (f)
(1,411
)
 
1,285

 
(1,280
)
Gain on sales of restaurants, net
65,727

 
72,337

 
84,580

Gain on sales of other assets, net (g)
6,204

 
1,672

 
5,089

System optimization gains, net
$
71,931

 
$
74,009

 
$
89,669

_______________

(a)
In addition, during 2014 Wendy’s acquired and immediately sold 18 restaurants to a franchisee for cash proceeds of $15,779 and recognized a gain on sale of $1,841. No goodwill was recognized on this acquisition and as a result no goodwill was allocated to the sale. See Note 3 for further details.

(b)
Net assets sold consisted primarily of equipment.

(c)
Goodwill disposed of as a result of the sale of Company-operated restaurants during 2016 included goodwill of $11,429 that had been reclassified to assets held for sale during 2015.  Goodwill disposed of during 2015 included goodwill of $8,457 that had been reclassified to assets held for sale during 2014.  See Note 9 for further information.

(d)
During 2016, 2015 and 2014, the Company recorded favorable lease assets of $7,612, $34,437 and $63,120, respectively, and unfavorable lease liabilities of $32,204, $35,283 and $28,785, respectively, as a result of leasing and/or subleasing land, buildings, and/or leasehold improvements to franchisees, in connection with sales of restaurants.

(e)
2015 includes a deferred gain of $4,568 on the sale of 17 restaurants to franchisees during 2015 as a result of certain contingencies related to the extension of lease terms. 2014 includes a deferred gain of $1,995 (C$2,300) on the sale of eight Canadian restaurants to a franchisee as a result of Wendy’s providing a guarantee to a lender on behalf of the franchisee. See Note 21 for further information on the guarantee.

(f)
2015 includes the recognition of a gain on sale of $4,492 related to the repayment of notes receivable from franchisees in connection with sales of restaurants in 2014.

(g)
During 2016, 2015 and 2014, Wendy’s received cash proceeds of $10,727, $10,478 and $17,263, respectively, primarily from the sale of surplus properties as well as from the sale of a Company-operated aircraft during 2014.