Income Taxes (Tables)

12 Months Ended

Dec. 30, 2013

Income Taxes [Abstract]

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

Significant components of our deferred tax assets, net of any deferred tax liabilities, are as follows:

	December 30, 2013			December 31, 2012
	(in thousands)
Deferred tax assets:
Net operating loss carryforward	$	89,488		$	84,296
Depreciation expense and impairment of long-lived assets		14,215			14,829
Contractual lease increases		885			1,040
Deferred franchise revenue		1,244			1,250
Stock-based compensation		1,161			1,163
Lease termination accrual		60			85
Accrued expenses		(34	)		45
Allowance for doubtful accounts		315			121
Total deferred tax assets		107,334			102,829
Valuation allowance		(107,334	)		(102,829	)
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

Below is a reconciliation of the statutory federal income tax rate to the effective tax rate as a percentage of income before income taxes:

	December 30, 2013			December 31, 2012			January 2, 2012
Statutory federal income tax rate		35.0	%		35.0	%		35.0	%
State income taxes		4.6			4.6			4.6
		39.6			39.6			39.6
Less valuation allowance		(39.6	)		(39.6	)		(39.6	)
Effective Tax Rate		0.0	%		0.0	%		0.0	%