XML 42 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6
Assets Held For Sale
12 Months Ended
Jan. 03, 2012
Assets Held For Sale [Abstract]  
Assets Held For Sale

4. ASSETS HELD FOR SALE

Assets held for sale consists of Company Stores that the Company expects to refranchise. Such assets are recorded at the lower of the carrying amount or fair value, less cost to sell. Fair value is determined based on the purchase price in the asset purchase agreement. Assets are no longer depreciated once classified as held for sale. Assets held for sale at December 28, 2010 include $3.9 million of property, fixtures and equipment and are included in prepaid expenses and other current assets on the consolidated balance sheets.