Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes

Schedule of significant components of deferred tax assets, net of any deferred tax liabilities

	December 31, 2012			January 2, 2012
	(in thousands)
Deferred tax assets:
Net operating loss carryforward	$	84,296		$	82,682
Depreciation expense and impairment of long-lived assets		14,829			15,140
Contractual lease increases		1,040			1,311
Deferred franchise revenue		1,250			1,306
Stock-based compensation		1,163			1,137
Lease termination accrual		85			97
Accrued expenses		45			47
Allowance for doubtful accounts		121			101
Total deferred tax assets		102,829			101,821
Valuation allowance		(102,829	)		(101,821	)
Net deferred taxes	$	—		$	—

Schedule of reconciliation of the statutory federal income tax rate to the effective tax rate as a percentage of income before income taxes

	December 31, 2012			January 2, 2012			December 27, 2010
Statutory federal income tax rate		35.0	%		35.0	%		35.0	%
State income taxes		4.6			4.6			3.0
		39.6			39.6			38.0
Less valuation allowance		(39.6	)		(39.6	)		(38.0	)
Effective Tax Rate		0.0	%		0.0	%		0.0	%