Leases (Tables)

12 Months Ended

Jan. 01, 2017

Schedule of Rent Expense [Table Text Block]

Rental expense for operating leases consists of the following components:



	Year Ended
	2016		2015		2014
Rental expense:
Minimum rentals	$	77,952	$	77,606	$	76,178
Contingent rentals	18,291		18,270		19,967
Total rental expense (a)	$	96,243	$	95,876	$	96,145

_______________


(a)	Amounts exclude sublease income of $95,072, $61,618, and $46,743 recognized during 2016, 2015 and 2014, respectively.

Schedule of Rent Income [Table Text Block]

Rental income for operating leases and subleases consists of the following components:



	Year Ended
	2016		2015		2014
Rental income:
Minimum rentals	$	123,171	$	68,241	$	50,249
Contingent rentals	19,944		18,731		17,745
Total rental income	$	143,115	$	86,972	$	67,994

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

The following table illustrates the Company’s future minimum rental payments and rental receipts for non-cancelable leases and subleases, including rental receipts for direct financing leases as of January 1, 2017. Rental receipts below are presented separately for owned properties and for leased properties based on the classification of the underlying lease.



	Rental Payments					Rental Receipts
Fiscal Year	Capital Leases			Operating Leases		Capital Leases		Operating Leases		Owned Properties
2017	$	25,749		$	74,400	$	34,841	$	64,562	$	52,840
2018	26,226			72,080		35,024		64,155		53,013
2019	25,235			71,825		35,120		64,391		53,980
2020	25,727			70,831		35,753		64,144		54,573
2021	27,104			70,490		37,180		64,226		56,362
Thereafter	418,349			898,439		572,645		849,766		996,857
Total minimum payments	$	548,390		$	1,258,065	$	750,563	$	1,171,244	$	1,267,625
Less interest	(336,676		)
Present value of minimum capital lease payments (a)	$	211,714

_______________


(a)	The present value of minimum capital lease payments of $1,902 and $209,812 are included in “Current portion of long-term debt” and “Long-term debt,” respectively.

Schedule Of Property Subject to or Available for Operating Lease

Properties owned by the Company and leased to franchisees and other third parties under operating leases include:



	Year End
	January 1, 2017			January 3, 2016
Land	$	271,160		$	165,667
Buildings and improvements	312,067			188,621
Office, restaurant and transportation equipment	1,507			1,162
	584,734			355,450
Accumulated depreciation and amortization	(110,166		)	(63,476		)
	$	474,568		$	291,974

Schedule of Capital Leased Assets [Table Text Block]

Our net investment in direct financing leases is as follows:



	Year End
	January 1, 2017			January 3, 2016
Future minimum rental receipts	$	401,452		$	200,213
Unearned interest income	(277,747		)	(135,426		)
Net investment in direct financing leases	123,705			64,787
Net current investment in direct financing leases (a)	(101		)	(25		)
Net non-current investment in direct financing leases (b)	$	123,604		$	64,762

_______________


(a)	Included in “Accounts and notes receivable, net.”


(b)	Included in “Other assets.”