Description of Business and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Inventories

Inventories are valued at the lower of cost (on a first-in, first-out basis) or net realizable value. Inventories at December 31, 2023 and January 1, 2023 were comprised of the following:

	December 31, 2023		January 1, 2023
Food	$	72,525	$	74,052
Equipment and supplies		10,439		7,518
Inventories	$	82,964	$	81,570

Estimated Useful Lives of Property, Plant And Equipment Excluding Capital Lease Asset

Estimated useful lives are generally as follows (in years):

Buildings	20
Leasehold and other improvements	5 – 15
Equipment	3 – 15

Schedule of Amortization of Capitalized Software

As of December 31, 2023, scheduled amortization for capitalized software that had been placed in service as of December 31, 2023 is as follows in the table below. As of December 31, 2023, the Company also had $34.1 million of capitalized software that had not yet been placed in service.

2024	$	26,737
2025		19,426
2026		12,635
2027		8,236
2028		8,236
Thereafter		24,702
	$	99,972

Schedule of Contract Liabilities Consist of Deferred Franchise Fees and Deferred Development Fees

Changes in deferred franchise fees and deferred development fees in 2023 and 2022 were as follows:

	Fiscal Year Ended
	December 31, 2023			January 1, 2023
Deferred franchise fees and deferred development fees, beginning of period	$	28,225		$	29,694
Revenue recognized during the period		(6,468	)		(6,654	)
New deferrals due to cash received and other		3,438			5,185
Deferred franchise fees and deferred development fees, end of period	$	25,195		$	28,225

Schedule of Revenue Recognition Associated with Deferred Franchise Fees and Deferred Development Fees

The Company expects to recognize revenue associated with deferred franchise fees and deferred development fees as follows in the table below. The Company has applied the sales-based royalty exemption which permits exclusion of variable consideration in the form of sales-based royalties from the disclosure of remaining performance obligations.

2024	$	5,301
2025		4,975
2026		4,634
2027		3,157
2028		2,025
Thereafter		5,103
	$	25,195