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Acquisitions (Tables)
12 Months Ended
Jan. 01, 2017
Business Combinations [Abstract]  
Schedule of Business Acquisitions, by Acquisition [Table Text Block]
The table below presents the allocation of the total purchase price to the fair value of assets acquired and liabilities assumed for restaurants acquired from franchisees:
 
Year Ended
 
2016
 
2015
 
2014
Restaurants acquired from franchisees
2

 
4

 
27

 
 
 
 
 
 
Total consideration paid, net of cash received
$
2,209

 
$
1,232

 
$
27,630

Identifiable assets acquired and liabilities assumed:
 
 
 
 
 
Properties
2,218

 
1,303

 
9,498

Acquired franchise rights

 
760

 
6,650

Other assets
9

 

 
941

Capital leases obligations

 
(438
)
 

Unfavorable leases

 
(440
)
 

Other liabilities
(18
)
 
(80
)
 
(565
)
Total identifiable net assets
2,209

 
1,105

 
16,524

 

 
127

 
11,106

Gain on acquisition of restaurants (a)

 

 
349

Post-closing adjustments (b)

 
(1,535
)
 

Goodwill
$

 
$
(1,408
)
 
$
11,455

_______________

(a)
The fair value of the assets acquired in connection with the acquisition of three franchised restaurants during 2014 exceeded the total consideration resulting in a gain, which was included in “Other operating income, net.”

(b) Post-closing adjustments in 2015 primarily represent an adjustment to the fair value of franchise rights acquired in connection with the acquisition of franchised restaurants during 2014.