Reclassifications of Prior Year Balances

12 Months Ended

Dec. 30, 2018

Basis of Presentation

Reclassifications of Prior Year Balances

24. Reclassifications of Prior Year Balances

Papa John's International, Inc. and Subsidiaries
Consolidated Statements of Operations
Summary of Statement of Operations Presentation Reclassifications
		Year Ended December 31, 2017
(In thousands, except per share amounts)	As reported		Reclassifications		Adjusted
Revenues:
North America commissary and other sales (1)	$	733,627	$	(59,915)	$	673,712
International (2)		126,285		(12,264)		114,021
Other revenues (1) (2)		-		72,179		72,179
Costs and expenses:
North America commissary and other expenses (1)	$	685,206	$	(53,669)	$	631,537
International expenses (2)		78,971		(8,349)		70,622
Other expenses (1) (2) (3)		-		69,335		69,335
General and administrative expenses (3)		158,183		(7,317)		150,866
		Year Ended December 25, 2016
(In thousands, except per share amounts)	As reported		Reclassifications		Adjusted
Revenues:
North America commissary and other sales (1)	$	681,606	$	(57,723)	$	623,883
International (2)		113,103		(12,199)		100,904
Other revenues (1) (2)		-		69,922		69,922
Costs and expenses:
North America commissary and other expenses (1)	$	631,475	$	(51,641)	$	579,834
International expenses (2)		71,509		(8,935)		62,574
Other expenses (1) (2) (3)		-		66,253		66,253
General and administrative expenses (3)		163,812		(5,677)		158,135

As shown in the table above we have reclassified certain prior year amounts within the Consolidated Statements of Operations for the years ended December 31, 2017 and December 25, 2016 in order to conform with current year presentation. These reclassifications had no effect on previously reported total consolidated revenues, total costs and expenses and net income.

(1) Includes reclassification of previous amounts reported in North America commissary and other sales and expenses including print and promotional items, information systems and related services used in restaurant operations, including our point of sale system, online and other technology-based ordering platforms.

(2) Includes reclassification of previous amounts reported in International related to advertising expenses and rental income and expenses for United Kingdom head leases which are subleased to United Kingdom franchisees.

(3) Includes reclassification of various technology related expenditures for fee-based services discussed in (1) above and advertising expenses to be consistent with 2018 presentation.