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 (less allowance for doubtful accounts of $2,271 in 2017)		64,558		493		65,051
Accounts receivable - affiliates (no allowance for doubtful accounts in 2017)		86		—		86
Notes receivable (no allowance for doubtful accounts in 2017)		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 (less allowance for doubtful accounts of $1,047 in 2017)		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)		(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 at December 30, 2018 is as follows:


	As Reported					Balance Sheet
	December 30,			Total		Without Adoption
(In thousands, except per share amounts)	2018			Adjustments		of Topic 606
Assets
Current assets:
Cash and cash equivalents	$	19,468	$	(4,326)	$	15,142
Accounts receivable (less allowance for doubtful accounts of $2,117 in 2018)		67,785		(401)		67,384
Accounts receivable - affiliates (no allowance for doubtful accounts in 2018)		69		—		69
Notes receivable (no allowance for doubtful accounts in 2018)		5,498		—		5,498
Income tax receivable		16,073		—		16,073
Inventories		27,203		—		27,203
Prepaid expenses		29,935		4,771		34,706
Other current assets		5,677		—		5,677
Assets held for sale		—		—		—
Total current assets		171,708		44		171,752
Property and equipment, net		226,894		—		226,894
Notes receivable, less current portion (less allowance for doubtful accounts of $3,369 in 2018)		23,259		—		23,259
Goodwill		84,516		—		84,516
Deferred income taxes, net		756		—		756
Other assets		63,814		907		64,721
Total assets	$	570,947	$	951	$	571,898

Liabilities and stockholders’ equity (deficit)
Current liabilities:
Accounts payable	$	29,891	$	1,585	$	31,476
Income and other taxes payable		6,590		—		6,590
Accrued expenses and other current liabilities		105,712		(18,210)		87,502
Deferred revenue current		2,443		(2,443)		—
Current portion of long-term debt		20,000		—		20,000
Total current liabilities		164,636		(19,068)		145,568
Deferred revenue		14,679		(11,231)		3,448
Long-term debt, less current portion, net		601,126		—		601,126
Deferred income taxes, net		7,852		7,255		15,107
Other long-term liabilities		79,324		—		79,324
Total liabilities		867,617		(23,044)		844,573

Redeemable noncontrolling interests		5,464		—		5,464

Stockholders’ (deficit):
Preferred stock ($0.01 par value per share; no shares issued)		—		—		—
Common stock ($0.01 par value per share; issued 44,301 at December 30, 2018)		443		—		443
Additional paid-in capital		192,984		—		192,984
Accumulated other comprehensive income (loss)		(3,143)		—		(3,143)
Retained earnings		244,061		23,989		268,050
Treasury stock (12,929 shares at December 30, 2018, at cost)		(751,704)		—		(751,704)
Total stockholders’ (deficit)		(317,359)		23,989		(293,370)
Noncontrolling interests in subsidiaries		15,225		6		15,231
Total stockholders’ (deficit)		(302,134)		23,995		(278,139)
Total liabilities, redeemable noncontrolling interests and stockholders’ (deficit)	$	570,947	$	951	$	571,898

The impact for the year ended December 30, 2018 is as follows:


	As Reported
	Year Ended				Statement of Operations
	December 30,		Total		Without Adoption of
(In thousands, except per share amounts)	2018		Adjustments		Topic 606
Revenues:
Domestic Company-owned restaurant sales	$	692,380	$	3,295	$	695,675
North America franchise royalties and fees		79,293		375		79,668
North America commissary		609,866		3,353		613,219
International		110,349		205		110,554
Other revenues		81,428		(11,238)		70,190
Total revenues		1,573,316		(4,010)		1,569,306
Costs and expenses:
Operating costs (excluding depreciation and amortization shown separately below):
Domestic Company-owned restaurant expenses		576,799		47		576,846
North America commissary		575,103		—		575,103
International expenses		67,775		—		67,775
Other expenses		84,016		(10,847)		73,169
General and administrative expenses		192,551		3,428		195,979
Depreciation and amortization		46,403		—		46,403
Total costs and expenses		1,542,647		(7,372)		1,535,275
Refranchising and impairment gains/(losses), net		(289)		—		(289)
Operating income		30,380		3,362		33,742
Investment income		817		—		817
Interest expense		(25,306)		—		(25,306)
Income before income taxes		5,891		3,362		9,253
Income tax expense		2,646		781		3,427
Net income before attribution to noncontrolling interests		3,245		2,581		5,826
Income attributable to noncontrolling interests		(1,599)		—		(1,599)
Net income attributable to the Company	$	1,646	$	2,581	$	4,227

Calculation of income for earnings per share:
Net income attributable to the Company	$	1,646	$	2,581	$	4,227
Net income attributable to common shareholders	$	1,646	$	2,581	$	4,227

Basic earnings per common share	$	0.05	$	0.08	$	0.13
Diluted earnings per common share	$	0.05	$	0.08	$	0.13

Basic weighted average common shares outstanding		32,083		32,083		32,083
Diluted weighted average common shares outstanding		32,299		32,299		32,299