Reorganization and Realignment Costs (Tables)

6 Months Ended

Jul. 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				Six Months Ended
	July 2, 2017		July 3, 2016		July 2, 2017		July 3, 2016
System optimization initiative	$	454	$	2,081	$	635	$	4,804
G&A realignment - November 2014 plan	—		406		—		933
G&A realignment - May 2017 plan	17,245		—		17,245		—
Reorganization and realignment costs	$	17,699	$	2,487	$	17,880	$	5,737

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					Six Months Ended				Total Incurred Since Inception
	July 2, 2017		July 3, 2016			July 2, 2017		July 3, 2016
Severance and related employee costs	$	—	$	18		$	3	$	18	$	18,237
Professional fees	432		1,445			562		3,146		17,172
Other (a)	22		(37		)	70		40		5,813
	454		1,426			635		3,204		41,222
Accelerated depreciation and amortization (b)	—		655			—		1,600		25,398
Share-based compensation (c)	—		—			—		—		5,013
Total system optimization initiative	$	454	$	2,081		$	635	$	4,804	$	71,633

_______________

(a) The three and six months endedJuly 3, 2016 include a reversal of an accrual of $50 as a result of a change in estimate.

(b) 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.

(c) 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 July 2, 2017
Severance and related employee costs	$	—	$	3	$	(3	)	$	—
Professional fees	101		562		(655		)	8
Other	—		70		(70		)	—
	$	101	$	635	$	(728	)	$	8

	Balance January 3, 2016		Charges		Payments			Balance July 3, 2016
Severance and related employee costs	$	77	$	18	$	(35	)	$	60
Professional fees	708		3,146		(3,497		)	357
Other	90		40		(130		)	—
	$	875	$	3,204	$	(3,662	)	$	417

G&A Realignment – May 2017 Plan [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs [Table Text Block]

The following is a summary of the activity recorded as a result of the May 2017 plan:

	Three Months Ended
	July 2, 2017
Severance and related employee costs	$	13,226
Recruitment and relocation costs	—
Third-party and other costs	325
	13,551
Share-based compensation (a)	3,694
Total G&A realignment - May 2017 plan	$	17,245

_______________

(a) Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under our May 2017 plan.

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

As of July 2, 2017, the accruals for our May 2017 plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $7,376 and $5,422, respectively. The table below presents a rollforward of our accruals for the May 2017 plan.

	Balance January 1, 2017		Charges		Payments			Balance July 2, 2017
Severance and related employee costs	$	—	$	13,226	$	(507	)	$	12,719
Recruitment and relocation costs	—		—		—			—
Third-party and other costs	—		325		(246		)	79
	$	—	$	13,551	$	(753	)	$	12,798