Reorganization and Realignment Costs (Tables)

3 Months Ended

Apr. 02, 2017

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
	April 2, 2017		April 3, 2016
System optimization initiative	$	181	$	2,723
G&A realignment	—		527
Reorganization and realignment costs	$	181	$	3,250

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				Total Incurred Since Inception
	April 2, 2017		April 3, 2016
Severance and related employee costs	$	3	$	—	$	18,237
Professional fees	130		1,701		16,740
Other	48		77		5,791
	181		1,778		40,768
Accelerated depreciation and amortization (a)	—		945		25,398
Share-based compensation (b)	—		—		5,013
Total system optimization initiative	$	181	$	2,723	$	71,179

_______________

(a) Primarily includes accelerated amortization of previously acquired franchise rights related to Company-operated restaurants in territories that have been sold in connection with our system optimization initiative.

(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 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 1, 2017		Charges		Payments			Balance April 2, 2017
Severance and related employee costs	$	—	$	3	$	(3	)	$	—
Professional fees	101		130		(143		)	88
Other	—		48		(48		)	—
	$	101	$	181	$	(194	)	$	88

	Balance January 3, 2016		Charges		Payments			Balance April 3, 2016
Severance and related employee costs	$	77	$	—	$	(16	)	$	61
Professional fees	708		1,701		(1,988		)	421
Other	90		77		(117		)	50
	$	875	$	1,778	$	(2,121	)	$	532