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Leases (Notes)
 9 Months Ended
Sep. 27, 2020
Leases [Abstract]  
Leases, Company as Lessee Leases
Nature of Leases

The Company operates restaurants that are located on sites owned by us and sites leased by us from third parties. In addition, the Company owns sites and leases sites from third parties, which it leases and/or subleases to franchisees. At September 27, 2020, Wendy’s and its franchisees operated 6,814 Wendy’s restaurants. Of the 360 Company-operated Wendy’s restaurants, Wendy’s owned the land and building for 142 restaurants, owned the building and held long-term land leases for 147 restaurants and held leases covering the land and building for 71 restaurants. Wendy’s also owned 510 and leased 1,244 properties that were either leased or subleased principally to franchisees. The Company also leases restaurant, office and transportation equipment.

Company as Lessee

The components of lease cost are as follows:
Three Months EndedNine Months Ended
September 27,
2020		September 29,
2019		September 27,
2020		September 29,
2019
Finance lease cost:
Amortization of finance lease assets$3,471 $3,201 $9,995 $7,949 
Interest on finance lease liabilities10,244 10,116 30,462 26,808 
13,715 13,317 40,457 34,757 
Operating lease cost23,170 23,358 68,304 67,087 
Variable lease cost (a)15,548 15,435 43,766 44,910 
Short-term lease cost1,006 1,141 3,327 3,420 
Total operating lease cost (b)39,724 39,934 115,397 115,417 
Total lease cost$53,439 $53,251 $155,854 $150,174 
_______________

(a)Includes expenses for executory costs of $9,326 and $9,908 for the three months ended September 27, 2020 and September 29, 2019, respectively, and $28,526 and $29,211 for the nine months ended September 27, 2020 and September 29, 2019, respectively, for which the Company is reimbursed by sublessees.

(b)Includes $32,421 and $32,342 for the three months ended September 27, 2020 and September 29, 2019, respectively, and $92,975 and $92,815 for the nine months ended September 27, 2020 and September 29, 2019, respectively, recorded to “Franchise rental expense” for leased properties that are subsequently leased to franchisees. Also includes $6,651 and $6,892 for the three months ended September 27, 2020 and September 29, 2019, respectively, and $20,315 and $20,492 for the nine months ended September 27, 2020 and September 29, 2019, respectively, recorded to “Cost of sales” for leases for Company-operated restaurants.
Leases, Company as Lessor
Company as Lessor

The components of lease income are as follows:
Three Months EndedNine Months Ended
September 27,
2020		September 29,
2019		September 27,
2020		September 29,
2019
Sales-type and direct-financing leases:
Selling profit (loss)$182 $(97)$1,379 $1,874 
Interest income 7,296 7,240 21,804 19,045 
Operating lease income$43,510 $44,892 $130,514 $134,056 
Variable lease income15,211 15,026 42,920 42,875 
Franchise rental income (a)$58,721 $59,918 $173,434 $176,931 
_______________

(a)Includes sublease income of $43,122 and $44,821 for the three months ended September 27, 2020 and September 29, 2019, respectively, and $126,653 and $130,763 for the nine months ended September 27, 2020 and September 29, 2019, respectively. Sublease income includes lessees’ variable payments to the Company for executory costs of $9,379 and $9,683 for the three months ended September 27, 2020 and September 29, 2019, respectively, and $28,538 and $28,894 for the nine months ended September 27, 2020 and September 29, 2019, respectively.