Sale of Certain Company-Owned Stores	9 Months Ended
Sep. 09, 2012
Sale of Certain Company-Owned Stores	6. Sale of Certain Company-Owned Stores During the three fiscal quarters of 2012, the Company sold its six remaining Company-owned stores in a certain market to a franchisee. In connection with the sale of these six stores, the Company recorded a minimal pre-tax gain on the sale of the related assets, which was net of a minimal reduction in goodwill. The gain was recorded in general and administrative expense in the Company’s condensed consolidated statements of income. This transaction will not have a material ongoing impact on the Company’s consolidated financial results. During the third quarter of 2011, the Company sold 30 Company-owned stores to multiple franchisees; and during the three fiscal quarters of 2011, the Company sold 56 Company-owned stores to multiple franchisees. In connection with the sale of these stores, the Company recognized a gain on the sale of assets of approximately $0.8 million during the third quarter of 2011, which was net of a reduction in goodwill of approximately $0.3 million; and recognized a gain of approximately $1.9 million during the three fiscal quarters of 2011, which was net of a reduction in goodwill of approximately $0.7 million. Additionally, the Company incurred other related expenses of approximately $0.3 million during both the third quarter of 2011 and the three fiscal quarters of 2011. These items were recorded in general and administrative expense in the Company’s condensed consolidated statements of income. These transactions will not have a material ongoing impact on the Company’s consolidated financial results.

6. Sale of Certain Company-Owned Stores

During the three fiscal quarters of 2012, the Company sold its six remaining Company-owned stores in a certain market to a franchisee. In connection with the sale of these six stores, the Company recorded a minimal pre-tax gain on the sale of the related assets, which was net of a minimal reduction in goodwill. The gain was recorded in general and administrative expense in the Company’s condensed consolidated statements of income. This transaction will not have a material ongoing impact on the Company’s consolidated financial results.

During the third quarter of 2011, the Company sold 30 Company-owned stores to multiple franchisees; and during the three fiscal quarters of 2011, the Company sold 56 Company-owned stores to multiple franchisees. In connection with the sale of these stores, the Company recognized a gain on the sale of assets of approximately $0.8 million during the third quarter of 2011, which was net of a reduction in goodwill of approximately $0.3 million; and recognized a gain of approximately $1.9 million during the three fiscal quarters of 2011, which was net of a reduction in goodwill of approximately $0.7 million. Additionally, the Company incurred other related expenses of approximately $0.3 million during both the third quarter of 2011 and the three fiscal quarters of 2011. These items were recorded in general and administrative expense in the Company’s condensed consolidated statements of income. These transactions will not have a material ongoing impact on the Company’s consolidated financial results.