Facility Action Charges, Net

4 Months Ended

May 21, 2012

Facility Action Charges, Net [Abstract]

FACILITY ACTION CHARGES, NET

The components of facility action charges, net are as follows:



	Sixteen Weeks Ended			Sixteen Weeks Ended
	May 21, 2012			May 23, 2011
Estimated liability for new restaurant closures	$	—		$	133
Adjustments to estimated liability for closed restaurants	4			466
Impairment of assets to be held and used	109			58
Gain on disposal of property and equipment	(234		)	(156		)
Other losses (gains)	396			(116		)
Amortization of discount related to estimated liability for closed restaurants	126			126
	$	401		$	511

We evaluate our restaurant-level long-lived assets for impairment whenever events or circumstances indicate that the carrying value of assets may be impaired. We determine whether the assets are recoverable by comparing the undiscounted future cash flows that we expect to generate from their use and disposal to their carrying value. Restaurant‑level assets that are not deemed to be recoverable are written down to their estimated fair value, which is determined by assessing the highest and best use of the assets and the amounts that would be received for such assets in an orderly transaction between market participants. The determination of fair value is dependent upon level 3 significant unobservable inputs.

Impairment charges recognized in facility action charges, net were recorded against the following asset category:



	Sixteen Weeks Ended		Sixteen Weeks Ended
	May 21, 2012		May 23, 2011
Property and equipment:
Carl’s Jr.	$	—	$	—
Hardee’s	109		58
	$	109	$	58