The following chart presents the specific line items impacted by the cumulative adjustment.


						Adjusted
	As Reported					Balance Sheet
	December 31,			Total		at January 1,
(In thousands, except per share amounts)	2017			Adjustments		2018

Assets
Current assets:
Cash and cash equivalents	$	22,345	$	4,279	$	26,624
Accounts receivable, net		64,644		493		65,137
Notes receivable, net		4,333		—		4,333
Income tax receivable		3,903		—		3,903
Inventories		30,620		—		30,620
Prepaid expenses		28,522		(4,959)		23,563
Other current assets		9,494		—		9,494
Assets held for sale		6,133		—		6,133
Total current assets		169,994		(187)		169,807
Property and equipment, net		234,331		—		234,331
Notes receivable, less current portion, net		15,568		—		15,568
Goodwill		86,892		—		86,892
Deferred income taxes, net		585		—		585
Other assets		48,183		(907)		47,276
Total assets	$	555,553	$	(1,094)	$	554,459

Liabilities and stockholders’ equity (deficit)
Current liabilities:
Accounts payable	$	32,006	$	(2,161)	$	29,845
Income and other taxes payable		10,561		—		10,561
Accrued expenses and other current liabilities		70,293		15,860		86,153
Deferred revenue current		—		2,400		2,400
Current portion of long-term debt		20,000		—		20,000
Total current liabilities		132,860		16,099		148,959
Deferred revenue		2,652		10,798		13,450
Long-term debt, less current portion, net		446,565		—		446,565
Deferred income taxes, net		12,546		(6,464)		6,082
Other long-term liabilities		60,146		—		60,146
Total liabilities		654,769		20,433		675,202

Redeemable noncontrolling interests		6,738		—		6,738

Stockholders’ equity (deficit):
Preferred stock ($0.01 par value per share; no shares issued)		—		—		—
Common stock ($0.01 par value per share; issued 44,221 at December 31, 2017		442		—		442
Additional paid-in capital		184,785		—		184,785
Accumulated other comprehensive loss		(2,117)		—		(2,117)
Retained earnings		292,251		(21,527)		270,724
Treasury stock (10,290 shares at December 31, 2017, at cost)		(597,072)		—		(597,072)
Total stockholders’ equity (deficit), net of noncontrolling interests		(121,711)		(21,527)		(143,238)
Noncontrolling interests in subsidiaries		15,757		—		15,757
Total stockholders’ equity (deficit)		(105,954)		(21,527)		(127,481)
Total liabilities, redeemable noncontrolling interests and stockholders’ equity (deficit)	$	555,553	$	(1,094)	$	554,459

The impact of adoption for the first quarter of 2018 is as follows:



	As Reported					Balance Sheet
	April 1,			Total		Without Adoption
(In thousands, except per share amounts)	2018			Adjustments		of Topic 606

Assets
Current assets:
Cash and cash equivalents	$	31,935	$	(3,422)	$	28,513
Accounts receivable, net		62,949		(376)		62,573
Notes receivable, net		4,662		—		4,662
Income tax receivable		—		—		—
Inventories		28,285		—		28,285
Prepaid expenses		27,990		4,398		32,388
Other current assets		17,529		—		17,529
Assets held for sale		5,900		—		5,900
Total current assets		179,250		600		179,850
Property and equipment, net		229,576		—		229,576
Notes receivable, less current portion, net		16,084		—		16,084
Goodwill		86,746		—		86,746
Deferred income taxes, net		614		—		614
Other assets		67,547		907		68,454
Total assets	$	579,817	$	1,507	$	581,324

Liabilities and stockholders’ equity (deficit)
Current liabilities:
Accounts payable	$	31,072	$	1,237	$	32,309
Income and other taxes payable		10,094		—		10,094
Accrued expenses and other current liabilities		92,890		(14,854)		78,036
Deferred revenue current		2,400		(2,400)		—
Current portion of long-term debt		20,000		—		20,000
Total current liabilities		156,456		(16,017)		140,439
Deferred revenue		13,671		(11,027)		2,644
Long-term debt, less current portion, net		568,770		—		568,770
Deferred income taxes, net		6,125		6,593		12,718
Other long-term liabilities		76,993		—		76,993
Total liabilities		822,015		(20,451)		801,564

Redeemable noncontrolling interests		7,037		—		7,037

Stockholders’ equity (deficit):
Preferred stock ($0.01 par value per share; no shares issued)		—		—		—
Common stock ($0.01 par value per share; issued 44,268 at April 1, 2018)		443		—		443
Additional paid-in capital		163,198		—		163,198
Accumulated other comprehensive income (loss)		4,110		—		4,110
Retained earnings		280,853		21,958		302,811
Treasury stock (12,245 shares at April 1, 2018, at cost)		(714,097)		—		(714,097)
Total stockholders’ equity (deficit), net of noncontrolling interests		(265,493)		21,958		(243,535)
Noncontrolling interests in subsidiaries		16,258		—		16,258
Total stockholders’ equity (deficit)		(249,235)		21,958		(227,277)
Total liabilities, redeemable noncontrolling interests and stockholders’ equity (deficit)	$	579,817	$	1,507	$	581,324


	As Reported
	Three Months Ended				Income Statement
	April 1,		Total		Without Adoption of
(In thousands, except per share amounts)	2018		Adjustments		Topic 606
Revenues:
Domestic Company-owned restaurant sales	$	190,242	$	264	$	190,506
North America franchise royalties and fees		24,806		38		24,844
North America commissary		161,713		—		161,713
International		30,114		149		30,263
Other revenues		20,494		(2,887)		17,607
Total revenues		427,369		(2,436)		424,933
Costs and expenses:
Operating costs (excluding depreciation and amortization shown separately below):
Domestic Company-owned restaurant expenses		157,319		(66)		157,253
North America commissary		151,681		—		151,681
International expenses		19,030		—		19,030
Other expenses		20,958		(3,359)		17,599
General and administrative expenses		39,729		504		40,233
Depreciation and amortization		11,539		—		11,539
Total costs and expenses		400,256		(2,921)		397,335
Refranchising and impairment gains/(losses), net		204		—		204
Operating income		27,317		485		27,802
Net Interest expense		(4,955)		—		(4,955)
Income before income taxes		22,362		485		22,847
Income tax expense		4,982		112		5,094
Net income before attribution to noncontrolling interests		17,380		373		17,753
Income attributable to noncontrolling interests		(643)		—		(643)
Net income attributable to the Company	$	16,737	$	373	$	17,110

Calculation of income for earnings per share:
Net income attributable to the Company	$	16,737	$	373	$	17,110
Change in noncontrolling interest redemption value		—		—		—
Net income attributable to participating securities		(75)		—		(75)
Net income attributable to common shareholders	$	16,662	$	373	$	17,035

Basic earnings per common share	$	0.50	$	0.01	$	0.51
Diluted earnings per common share	$	0.50	$	0.01	$	0.51

Basic weighted average common shares outstanding		33,279		33,279		33,279
Diluted weighted average common shares outstanding		33,552		33,552		33,552