Properties (Notes)

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

Properties

Properties

	Year End
	December 31, 2017			January 1, 2017
Owned:
Land	$	379,297		$	381,305
Buildings and improvements	503,955			504,730
Leasehold improvements	390,958			371,954
Office and restaurant equipment	255,632			234,275
Leased:
Capital leases (a)	222,878			115,541
	1,752,720			1,607,805
Accumulated depreciation and amortization (b)	(489,661		)	(415,466		)
	$	1,263,059		$	1,192,339

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(a) These assets principally include buildings and improvements.

(b) Includes $22,688 and $13,705 of accumulated amortization related to capital leases at December 31, 2017 and January 1, 2017, respectively.

Depreciation and amortization expense related to properties was $90,971, $92,286 and $114,961 during 2017, 2016 and 2015, respectively. Depreciation and amortization includes $630, $2,598 and $8,607 of accelerated depreciation and amortization during 2017, 2016 and 2015, respectively, on certain long-lived assets to reflect their use over shortened estimated useful lives in connection with the reimaging of restaurants under our Image Activation program.