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System Optimization (Losses) Gains, Net (Tables)
 6 Months Ended
Jul. 02, 2017
Property, Plant and Equipment [Line Items]  
Summary of DavCo and NPC Transactions [Table Text Block]
The following is a summary of the activity recorded as a result of the DavCo and NPC transactions:
 
Three Months Ended
 
July 2,
2017
Acquisition (a)
 
Total consideration paid
$
86,788

Identifiable assets and liabilities assumed:


Net assets held for sale
70,688

Capital lease assets
49,360

Deferred taxes
27,493

Capital lease obligations
(97,046
)
Net unfavorable leases (b)
(22,211
)
Other liabilities (c)
(6,999
)
Total identifiable net assets
21,285

Goodwill (d)
$
65,503

 
 
Disposition
 
Proceeds
$
70,688

Net assets sold
(70,688
)
Goodwill (d)
(65,503
)
Net favorable leases (e)
24,034

Other (f)
(1,680
)
Loss on DavCo and NPC transactions
$
(43,149
)
_______________

(a)
The fair values of the identifiable intangible assets and taxes related to the acquisition are provisional amounts as of July 2, 2017, pending final valuations and purchase accounting adjustments. The Company utilized management estimates and consultation with an independent third-party valuation firm to assist in the valuation process.

(b)
Includes favorable lease assets of $1,228 and unfavorable lease liabilities of $23,439.

(c)
Includes a supplemental purchase price estimated at $6,344 to be paid to DavCo for the resolution of certain lease-related matters, which is included in “Accrued expenses and other current liabilities.”

(d)
Includes tax deductible goodwill of $21,871.

(e)
The Company recorded favorable lease assets of $30,068 and unfavorable lease liabilities of $6,034 as a result of subleasing land, buildings and leasehold improvements to NPC.

(f)
Includes cash payments for selling and other costs associated with the transaction.
Summary of Disposition Activity [Table Text Block]
The following is a summary of the disposition activity recorded as a result of our system optimization initiative:
 
Three Months Ended
 
Six Months Ended
 
July 2, 2017
 
July 3,
2016
 
July 2,
2017
 
July 3,
2016
Number of restaurants sold to franchisees
—

 
—

 
—

 
55

 
 
 
 
 
 
 
 
Proceeds from sales of restaurants
$
—

 
$
—

 
$
—

 
$
39,615

Net assets sold (a)
—

 
—

 
—

 
(17,055
)
Goodwill related to sales of restaurants
—

 
—

 
—

 
(6,376
)
Net unfavorable leases (b)
—

 
—

 
—

 
(4,906
)
Other
—

 
—

 
—

 
(795
)
 
—

 
—

 
—

 
10,483

Post-closing adjustments on sales of restaurants (c)
27

 
545

 
927

 
(1,590
)
Gain on sales of restaurants, net
27

 
545

 
927

 
8,893

 
 
 
 
 
 
 
 
Gain on sales of other assets, net (d)
2,072

 
1,379

 
2,579

 
1,457

Loss on DavCo and NPC transactions
(43,149
)
 
—

 
(43,149
)
 
—

System optimization (losses) gains, net
$
(41,050
)
 
$
1,924

 
$
(39,643
)
 
$
10,350

_______________

(a)
Net assets sold consisted primarily of equipment.

(b)
During the six months ended July 3, 2016, the Company recorded favorable lease assets of $183 and unfavorable lease liabilities of $5,089 as a result of leasing and/or subleasing land, buildings and/or leasehold improvements to franchisees in connection with sales of restaurants.

(c)
The three and six months ended July 2, 2017 includes cash proceeds of $300 related to post-closing reconciliations with franchisees. The six months ended July 2, 2017 also includes the recognition of a deferred gain of $312 as a result of the resolution of certain contingencies related to the extension of lease terms for a Canadian restaurant.

(d)
During the three and six months ended July 2, 2017, the Company received cash proceeds of $5,342 and $6,992, respectively, primarily from the sale of surplus properties. The six months ended July 2, 2017 also includes the recognition of a deferred gain of $375 related to the sale of a share in an aircraft. During the three and six months ended July 3, 2016, the Company received cash proceeds of $3,893 and $5,463, respectively, primarily from the sale of surplus properties.