Cash and Receivables (Tables)

12 Months Ended

Dec. 31, 2023

Cash and Receivables [Abstract]

Schedule of Cash and Cash Equivalents

	Year End
	December 31, 2023		January 1, 2023
Cash and cash equivalents
Cash	$	150,136	$	185,207
Cash equivalents	365,901		560,682
	516,037		745,889
Restricted cash
Accounts held by trustee for the securitized financing facility	35,483		34,850
Other	365		353
	35,848		35,203
Advertising Funds (a)	36,931		50,709
	72,779		85,912
Total cash, cash equivalents and restricted cash	$	588,816	$	831,801

_______________

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

Schedule of Accounts and Notes Receivable

	Year End
	December 31, 2023						January 1, 2023
	Gross		Allowance for Doubtful Accounts		Net		Gross		Allowance for Doubtful Accounts		Net
Accounts and Notes Receivable, Net
Current
Accounts receivable (a)	$	106,335	$	(1,538)	$	104,797	$	100,270	$	(1,707)	$	98,563
Notes receivable from franchisees (b) (c)	18,035		(1,149)		16,886		22,503		(4,640)		17,863
	$	124,370	$	(2,687)	$	121,683	$	122,773	$	(6,347)	$	116,426
Non-current (d)
Notes receivable from franchisees (c)	$	—	$	—	$	—	$	3,888	$	—	$	3,888

_______________

(a)Includes income tax refund receivables of $5,284 and $3,236 as of December 31, 2023 and January 1, 2023, respectively. Additionally, includes receivables of $17,460 as of December 31, 2023 related to expected contributions from applicable insurance for legal settlements. See Note 11 for further information on our legal reserves.

(b)Includes the current portion of sales-type and direct financing lease receivables of $10,779 and $8,263 as of December 31, 2023 and January 1, 2023, respectively. See Note 19 for further information.

Includes a note receivable from a franchisee in Indonesia of $394 and $1,153 as of December 31, 2023 and January 1, 2023, respectively.

(c)Includes notes receivable related to the Brazil JV, of which $6,837 and $13,087 are included in current notes receivable as of December 31, 2023 and January 1, 2023, respectively, and $3,888 is included in non-current notes receivable as of January 1, 2023. As of December 31, 2023 and January 1, 2023, the Company had reserves of $1,149 and $4,640, respectively, on the loans outstanding related to the Brazil JV. See Note 8 for further information.

(d)Included in “Other assets.”

Accounts Receivable, Allowance for Doubtful Accounts

The following is a rollforward of the allowance for doubtful accounts:

	Accounts Receivable		Notes Receivable		Total
2023
Balance at January 1, 2023	$	1,707	$	4,640	$	6,347
Provision for doubtful accounts	534		(414)		120
Uncollectible accounts written off, net of recoveries	(703)		(3,077)		(3,780)
Balance at December 31, 2023	$	1,538	$	1,149	$	2,687
2022
Balance at January 2, 2022	$	3,229	$	5,290	$	8,519
Provision for doubtful accounts	(565)		(350)		(915)
Uncollectible accounts written off, net of recoveries	(957)		(300)		(1,257)
Balance at January 1, 2023	$	1,707	$	4,640	$	6,347
2021
Balance at January 3, 2021	$	3,739	$	5,625	$	9,364
Provision for doubtful accounts	(148)		(335)		(483)
Uncollectible accounts written off, net of recoveries	(362)		—		(362)
Balance at January 2, 2022	$	3,229	$	5,290	$	8,519