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Items Affecting Comparability of Net Income and Cash Flows (Tables)
 12 Months Ended
Dec. 27, 2014
Facility Actions [Line Items]  
Details of Impairment of Long-Lived Assets Held and Used by Asset
The losses related to Little Sheep that have occurred concurrent with our trademark and goodwill impairments in 2014 and 2013 and our gain on acquisition in 2012, none of which have been allocated to any segment for performance reporting purposes, are summarized below:
 
2014
 
2013
 
2012
 
Income Statement Classification
Gain on Acquisition
$
—

 
$
—

 
$
(74
)
 
Other (income) expense
Impairment of Goodwill
160

 
222

 
—

 
Closures and Impairment (income) expense
Impairment of Trademark
284

 
69

 
—

 
Closures and Impairment (income) expense
Impairment of PP&E
14

 
4

 
—

 
Closures and Impairment (income) expense
Impairment of Investment in Little Sheep Meat
5

 
—

 
—

 
Closures and Impairment (income) expense
Tax Benefit
(76
)
 
(18
)
 
—

 
Income tax provision
Loss Attributable to Non-Controlling Interest
(26
)
 
(19
)
 
—

 
Net Income (loss) noncontrolling interests
Net (gain) loss
$
361

 
$
258

 
$
(74
)
 
Net Income - YUM! Brands, Inc.
Refranchising (gain) loss [Member]  
Facility Actions [Line Items]  
Facility Actions
Refranchising (Gain) Loss

The Refranchising (gain) loss by reportable segment is presented below. We do not allocate such gains and losses to our segments for performance reporting purposes.

 
 
Refranchising (gain) loss
 
 
 
 
 
 
 
2014
 
2013
 
2012
 
 
 
 
 
China
 
$
(17
)
 
$
(5
)
 
$
(17
)
 
 
 
 
 
KFC Division
 
(18
)
 
(8
)
 
(3
)
 
 
 
 
 
Pizza Hut Division(a)
 
4

 
(3
)
 
53

 
 
 
 
 
Taco Bell Division
 
(4
)
 
(84
)
 
(111
)
 
 
 
 
 
India
 
2

 
—

 
—

 
 
 
 
 
Worldwide
 
$
(33
)
 
$
(100
)
 
$
(78
)
 
 
 
 
 

(a)
During the fourth quarter of 2012, we refranchised our remaining 331 Company-owned Pizza Hut dine-in restaurants in the United Kingdom ("UK"). The franchise agreement for these stores allowed the franchisee to pay continuing franchise fees in the initial years of the agreement at a reduced rate. We agreed to allow the franchisee to pay these reduced fees in part as consideration for their assumption of lease liabilities related to underperforming stores that we anticipated they would close that were part of the refranchising. We recognize the estimated value of terms in franchise agreements entered into concurrently with a refranchising transaction that are not consistent with market terms as part of the upfront refranchising (gain) loss. Accordingly, upon the closing of this refranchising we recognized a loss of $53 million representing the estimated value of these reduced continuing fees. The associated deferred credit is being amortized into Pizza Hut Division's Franchise and license fees and income through 2016. This upfront loss largely contributed to a $70 million Refranchising loss we recognized during 2012 as a result of this refranchising. Also included in that loss was the write-off of $14 million in goodwill allocated to the Pizza Hut UK reporting unit. The remaining carrying value of goodwill allocated at that time to our Pizza Hut UK business of $87 million, immediately subsequent to the aforementioned write-off, was determined not to be impaired as the fair value of the Pizza Hut UK reporting unit exceeded its carrying amount. For the year ended December 28, 2013, the refranchising of the Pizza Hut UK dine-in restaurants decreased Company sales by 39% and increased Franchise and license fees and income and Operating Profit by 3% and 6%, respectively, for the Pizza Hut Division versus 2012.
Closures and impairment (income) expenses  
Facility Actions [Line Items]  
Facility Actions
Store Closure and Impairment Activity

Store closure (income) costs and Store impairment charges by reportable segment are presented below. These tables exclude $463 million and $295 million of Little Sheep impairment losses in 2014 and 2013, respectively which were not allocated to any segment for performance reporting purposes.
 
 
2014
 
 
China
 
KFC
 
Pizza Hut
 
Taco Bell
 
India
 
Worldwide
Store closure (income) costs(a)
 
$
—

 
$
2

 
$
1

 
$
—

 
$
—

 
$
3

Store impairment charges
 
54

 
7

 
4

 
3

 
1

 
69

Closure and impairment (income) expenses
 
$
54

 
$
9

 
$
5

 
$
3

 
$
1

 
$
72


 
 
2013
 
 
China
 
KFC
 
Pizza Hut
 
Taco Bell
 
India
 
Worldwide
Store closure (income) costs(a)
 
$
(1
)
 
$
(1
)
 
$
(3
)
 
$
—

 
$
—

 
$
(5
)
Store impairment charges
 
31

 
4

 
3

 
1

 
2

 
41

Closure and impairment (income) expenses
 
$
30

 
$
3

 
$
—

 
$
1

 
$
2

 
$
36


 
 
2012
 
 
China
 
KFC
 
Pizza Hut
 
Taco Bell
 
India
 
Worldwide
Store closure (income) costs(a)
 
$
(4
)
 
$
1

 
$
10

 
$
1

 
$
—

 
$
8

Store impairment charges
 
13

 
11

 
2

 
3

 
—

 
29

Closure and impairment (income) expenses
 
$
9

 
$
12

 
$
12

 
$
4

 
$
—

 
$
37


(a)
Store closure (income) costs include the net gain or loss on sales of real estate on which we formerly operated a Company-owned restaurant that was closed, lease reserves established when we cease using a property under an operating lease and subsequent adjustments to those reserves and other facility-related expenses from previously closed stores. Remaining lease obligations for closed stores were not material at December 27, 2014 or December 28, 2013.