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Cash and Receivables (Notes)
 12 Months Ended
Jan. 03, 2021
Cash and Receivables [Abstract]  
Cash and Receivables Disclosure [Text Block] Cash and Receivables
Year End
January 3, 2021December 29, 2019
Cash and cash equivalents
Cash$231,922 $185,203 
Cash equivalents75,067 114,992 
306,989 300,195 
Restricted cash
Accounts held by trustee for the securitized financing facility 33,635 34,209 
Other338 330 
33,973 34,539 
Advertising Funds (a)77,279 23,973 
111,252 58,512 
Total cash, cash equivalents and restricted cash
$418,241 $358,707 
_______________

(a)Included in “Advertising funds restricted assets.”

January 3, 2021December 29, 2019
GrossAllowance for Doubtful AccountsNetGrossAllowance for Doubtful AccountsNet
Accounts and Notes Receivable, Net
Current
Accounts receivable (a) (b)$97,399 $(3,739)$93,660 $103,852 $(3,314)$100,538 
Notes receivable from franchisees (c) (d)21,227 (4,996)16,231 23,628 (6,705)16,923 
$118,626 $(8,735)$109,891 $127,480 $(10,019)$117,461 
Non-current (e)
Notes receivable from franchisees (d)$6,759 $(629)$6,130 $1,617 $— $1,617 
_______________

(a)Includes income tax refund receivables of $5,399 and $13,555 as of January 3, 2021 and December 29, 2019, respectively. Additionally, 2019 includes receivables of $25,350 related to insurance coverage for the financial institutions class action. See Note 11 for further information on our legal reserves.

(b)During 2020, rent receivables increased by $5,226 due to actions taken by the Company in response to the COVID-19 pandemic, which included offering to defer base rent payments on properties owned by Wendy’s and leased to franchisees by 50% and offering to pass along any deferrals that were obtained on properties leased by Wendy’s and subleased to franchisees by up to 100%, beginning in May for a three month period, which are being repaid over a 12 month period beginning in August 2020.

(c)Includes the current portion of sales-type and direct financing lease receivables of $5,965 and $3,146 as of January 3, 2021 and December 29, 2019, respectively. See Note 20 for further information.
Included a note receivable from a U.S. franchisee totaling $1,000 as of December 29, 2019. The note was repaid during 2020.

(d)Includes a note receivable from a franchisee in India, of which $356 and $1,000 are included in current notes receivable as of January 3, 2021 and December 29, 2019, respectively, and $629 which is included in non-current notes receivable as of January 3, 2021. As of January 3, 2021 and December 29, 2019, the Company had a reserve of $985 on the loan outstanding to the franchisee in India.

Includes a note receivable from a franchisee in Indonesia, of which $831 and $1,262 are included in current notes receivable and $1,780 and $1,617 are included in non-current notes receivable as of January 3, 2021 and December 29, 2019, respectively.

Includes notes receivable related to the Brazil JV, of which $12,775 and $15,920 are included in current notes receivable as of January 3, 2021 and December 29, 2019, respectively, and $4,350 is included in non-current notes receivable as of January 3, 2021. As of January 3, 2021 and December 29, 2019, the Company had reserves of $4,640 and $5,720, respectively, on the loans outstanding related to the Brazil JV. See Note 8 for further information.

(e)Included in “Other assets.”

The following is an analysis of the allowance for doubtful accounts:
Accounts ReceivableNotes ReceivableTotal
2020
Balance at December 29, 2019
$3,314 $6,705 $10,019 
Provision for doubtful accounts647 206 853 
Uncollectible accounts written off, net of recoveries(222)(1,286)(1,508)
Balance at January 3, 2021
$3,739 $5,625 $9,364 
2019
Balance at December 30, 2018
$4,939 $2,000 $6,939 
Provision for doubtful accounts(1,618)4,912 3,294 
Uncollectible accounts written off, net of recoveries(7)(207)(214)
Balance at December 29, 2019
$3,314 $6,705 $10,019 
2018
Balance at December 31, 2017$4,546 $— $4,546 
Provision for doubtful accounts606 1,956 2,562 
Uncollectible accounts written off, net of recoveries(213)44 (169)
Balance at December 30, 2018
$4,939 $2,000 $6,939