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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2015
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit)
The provision (benefit) for income taxes for the years ended December 31, 2015, 2014 and 2013 was as follows:
 
Year Ended December 31,
 
2015
 
2014
 
2013
 
(In millions)
Provision (benefit) for income taxes:
 
 
 
 
 
Current
 
 
 
 
 
Federal
$
67.3

 
$
33.2

 
$
48.5

State
8.0

 
3.6

 
2.1

Foreign
2.4

 
2.7

 
2.4

 
77.7

 
39.5

 
53.0

Deferred
 
 
 
 
 
Federal
(13.6
)
 
(22.1
)
 
(13.5
)
State
(0.4
)
 
(2.3
)
 
(0.9
)
 
(14.0
)
 
(24.4
)
 
(14.4
)
Provision for income taxes
$
63.7

 
$
15.1

 
$
38.6
Schedule of Effective Income Tax Rate Reconciliation
The provision for income taxes differs from the expected federal income tax rates as follows:
 
Year Ended December 31,
 
2015
 
2014
 
2013
Statutory federal income tax rate
35.0
 %
 
35.0
 %
 
35.0
 %
State and other taxes, net of federal tax benefit
2.8

 
2.4

 
2.9

Change in unrecognized tax benefits
0.8

 
2.4

 
1.4

Change in valuation allowance
—

 
—

 
(2.7
)
Domestic production activity deduction
(0.7
)
 
(6.0
)
 
—

Research and experimentation tax credit
0.1

 
(3.4
)
 
—

State adjustments including audits and settlements
(0.2
)
 
(1.1
)
 
(1.1
)
Compensation related tax credits, net of deduction offsets
(0.2
)
 
(0.8
)
 
(0.6
)
Other
0.2

 
0.8

 
—

Effective tax rate
37.8
 %
 
29.3
 %
 
34.9
 %
Schedule of Deferred Tax Assets and Liabilities
Net deferred tax assets (liabilities) consisted of the following components:
 
2015
 
2014
 
(In millions)
Differences in capitalization and depreciation and amortization of reacquired franchises and equipment
$
4.8

 
$
4.8

Differences in acquisition financing costs
1.8

 
1.8

Employee compensation
13.0

 
14.4

Deferred gain on sale of assets
8.3

 
6.5

Book/tax difference in revenue recognition
43.9

 
39.6

Other
35.4

 
35.9

Deferred tax assets
107.2

 
103.0

Valuation allowance
(1.1
)
 
(1.1
)
Total deferred tax assets after valuation allowance
106.1

 
101.9

Differences between financial and tax accounting in the recognition of franchise and equipment sales
(43.0
)
 
(48.0
)
Differences in capitalization and depreciation (1)
(288.9
)
 
(294.6
)
Book/tax difference in revenue recognition
(11.7
)
 
(15.6
)
Differences between book and tax basis of property and equipment
(14.2
)
 
(11.4
)
Other
(17.8
)
 
(20.5
)
Deferred tax liabilities
(375.6
)
 
(390.1
)
Net deferred tax liabilities
$
(269.5
)
 
$
(288.3
)
_____________________________________
(1) 
Primarily related to the Applebee's acquisition.
Summary of Income Tax Contingencies
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
 
Year Ended December 31,
 
2015
 
2014
 
2013
Unrecognized tax benefit as of January 1
$
3.4

 
$
2.7

 
$
6.7

Changes for tax positions of prior years
1.0

 
1.2

 
0.8

Increases for tax positions related to the current year
0.1

 
0.1

 
—

Decreases relating to settlements and lapsing of statutes of limitations
(0.6
)
 
(0.6
)
 
(4.8
)
Unrecognized tax benefit as of December 31
$
3.9

 
$
3.4

 
$
2.7