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’ (deficit), net of noncontrolling interests		(121,711)		(21,527)		(143,238)
Noncontrolling interests in subsidiaries		15,757		—		15,757
Total stockholders’ (deficit)		(105,954)		(21,527)		(127,481)
Total liabilities, redeemable noncontrolling interests and stockholders’ (deficit)	$	555,553	$	(1,094)	$	554,459

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



	As Reported					Balance Sheet
	September 30,			Total		Without Adoption
(In thousands, except per share amounts)	2018			Adjustments		of Topic 606

Assets
Current assets:
Cash and cash equivalents	$	24,880	$	(4,420)	$	20,460
Accounts receivable, net		53,157		(396)		52,761
Notes receivable, net		6,466		—		6,466
Income tax receivable		11,051		—		11,051
Inventories		29,311		—		29,311
Prepaid expenses		20,106		5,435		25,541
Other current assets		7,400		—		7,400
Assets held for sale		—		—		—
Total current assets		152,371		619		152,990
Property and equipment, net		224,510		—		224,510
Notes receivable, less current portion, net		16,097		—		16,097
Goodwill		84,830		—		84,830
Deferred income taxes, net		700		—		700
Other assets		72,654		907		73,561
Total assets	$	551,162	$	1,526	$	552,688

Liabilities and stockholders’ equity (deficit)
Current liabilities:
Accounts payable	$	32,355	$	799	$	33,154
Income and other taxes payable		8,964		—		8,964
Accrued expenses and other current liabilities		100,081		(16,743)		83,338
Deferred revenue current		2,389		(2,389)		—
Current portion of long-term debt		20,000		—		20,000
Total current liabilities		163,789		(18,333)		145,456
Deferred revenue		14,946		(11,159)		3,787
Long-term debt, less current portion, net		555,755		—		555,755
Deferred income taxes, net		7,812		6,958		14,770
Other long-term liabilities		77,604		—		77,604
Total liabilities		819,906		(22,534)		797,372

Redeemable noncontrolling interests		5,979		—		5,979

Stockholders’ (deficit):
Preferred stock ($0.01 par value per share; no shares issued)		—		—		—
Common stock ($0.01 par value per share; issued 44,299 at September 30, 2018)		443		—		443
Additional paid-in capital		190,135		—		190,135
Accumulated other comprehensive income (loss)		3,605		—		3,605
Retained earnings		267,580		24,018		291,598
Treasury stock (12,933 shares at September 30, 2018, at cost)		(751,895)		—		(751,895)
Total stockholders’ (deficit), net of noncontrolling interests		(290,132)		24,018		(266,114)
Noncontrolling interests in subsidiaries		15,409		42		15,451
Total stockholders’ (deficit)		(274,723)		24,060		(250,663)
Total liabilities, redeemable noncontrolling interests and stockholders’ (deficit)	$	551,162	$	1,526	$	552,688


	As Reported
	Three Months Ended				Statement of Operations
	September 30,		Total		Without Adoption of
(In thousands, except per share amounts)	2018		Adjustments		Topic 606
Revenues:
Domestic Company-owned restaurant sales	$	158,285	$	1,185	$	159,470
North America franchise royalties and fees		12,806		91		12,897
North America commissary		146,240		—		146,240
International		25,653		(112)		25,541
Other revenues		21,023		(2,650)		18,373
Total revenues		364,007		(1,486)		362,521
Costs and expenses:
Operating costs (excluding depreciation and amortization shown separately below):
Domestic Company-owned restaurant expenses		135,836		(126)		135,710
North America commissary		137,928		—		137,928
International expenses		15,184		—		15,184
Other expenses		22,002		(2,282)		19,720
General and administrative expenses		55,462		(317)		55,145
Depreciation and amortization		11,585		—		11,585
Total costs and expenses		377,997		(2,725)		375,272
Refranchising loss, net		—		—		—
Operating (loss) income		(13,990)		1,239		(12,751)
Net Interest expense		(5,963)		—		(5,963)
(Loss) Income before income taxes		(19,953)		1,239		(18,714)
Income tax (benefit) expense		(7,359)		277		(7,082)
Net (loss) income before attribution to noncontrolling interests		(12,594)		962		(11,632)
Income attributable to noncontrolling interests		(439)		—		(439)
Net (loss) income attributable to the Company	$	(13,033)	$	962	$	(12,071)

Calculation of (loss) income for (loss) earnings per share:
Net (loss) income attributable to the Company	$	(13,033)	$	962	$	(12,071)
Net income attributable to participating securities		—		—		—
Net (loss) income attributable to common shareholders	$	(13,033)	$	962	$	(12,071)

Basic (loss) earnings per common share	$	(0.41)	$	0.03	$	(0.38)
Diluted (loss) earnings per common share	$	(0.41)	$	0.03	$	(0.38)

Basic weighted average common shares outstanding		31,573		31,573		31,573
Diluted weighted average common shares outstanding		31,573		31,573		31,573


	As Reported
	Nine Months Ended				Statement of Operations
	September 30,		Total		Without Adoption of
(In thousands, except per share amounts)	2018		Adjustments		Topic 606
Revenues:
Domestic Company-owned restaurant sales	$	529,906	$	2,261	$	532,167
North America franchise royalties and fees		61,524		211		61,735
North America commissary		461,408		—		461,408
International		84,836		212		85,048
Other revenues		61,661		(8,420)		53,241
Total revenues		1,199,335		(5,736)		1,193,599
Costs and expenses:
Operating costs (excluding depreciation and amortization shown separately below):
Domestic Company-owned restaurant expenses		440,936		(464)		440,472
North America commissary		432,909		—		432,909
International expenses		52,462		—		52,462
Other expenses		63,658		(8,592)		55,066
General and administrative expenses		133,903		221		134,124
Depreciation and amortization		34,855		—		34,855
Total costs and expenses		1,158,723		(8,835)		1,149,888
Refranchising loss, net		(1,918)		—		(1,918)
Operating (loss) income		38,694		3,099		41,793
Net Interest (benefit) expense		(16,580)		—		(16,580)
Income before income taxes		22,114		3,099		25,213
Income tax (benefit) expense		4,663		695		5,358
Net (loss) income before attribution to noncontrolling interests		17,451		2,404		19,855
Income attributable to noncontrolling interests		(1,956)		—		(1,956)
Net (loss) income attributable to the Company	$	15,495	$	2,404	$	17,899

Calculation of income for earnings per share:
Net income attributable to the Company	$	15,495	$	2,404	$	17,899
Net income attributable to participating securities		(147)		—		(147)
Net income attributable to common shareholders	$	15,348	$	2,404	$	17,752

Basic (loss) earnings per common share	$	0.48	$	0.07	$	0.55
Diluted (loss) earnings per common share	$	0.47	$	0.07	$	0.55

Basic weighted average common shares outstanding		32,265		32,265		32,265
Diluted weighted average common shares outstanding		32,489		32,489		32,489