Other General Expenses (Income) (Tables)

3 Months Ended

Mar. 29, 2020

Other General Expenses (Income)

Schedule of Other General Expenses (Income)

Other general expenses (income) are included within General and administrative expenses and primarily consist of the following (in thousands):

	Three Months Ended
		March 29,		March 31,
		2020		2019
Other general expenses (income) (a)	$	4,674	$	(100)
Special charges (b)		-		10,619
Administrative expenses (c)		42,977		40,616
General and administrative expenses	$	47,651	$	51,135

(a) Other general expenses (income) increased $4.8 million for the first quarter ended March 29, 2020 compared to the prior comparable period primarily due to a $5.0 million discretionary marketing fund investment made as part of our previously announced temporary financial support package to our franchisees.  

(b) The Special charges for the three months ended March 31, 2019 include the following:

● $5.0 million of advisory and legal costs primarily associated with the review of a wide range of strategic opportunities that culminated in a strategic investment in the Company by affiliates of Starboard as well as certain litigation costs associated with legal proceedings initiated by our founder; and

● $5.6 million one-time mark-to-market adjustment related to the increase in the fair value of the Starboard option to purchase Series B Preferred Stock that culminated in the purchase of additional preferred stock in late March 2019.

(c) The increase in administrative expenses of $2.4 million for the first quarter ended March 29, 2020, compared to the prior year comparable period was primarily due to higher management incentive costs and legal fees.