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Notes Receivable, Net (Tables)

3 Months Ended

Mar. 31, 2013

Notes Receivable by Segment


		As at
		March 31, 2013												December 30, 2012
		Gross				VIEs⁽²⁾				Total				Gross				VIEs⁽²⁾				Total
Franchise Incentive Program (“FIP”) notes⁽¹⁾		$	19,797			$	(14,918	)		$	4,879			$	20,235			$	(14,441	)		$	5,794
Other notes receivable ⁽³⁾			8,341				0				8,341				4,773				0				4,773

Notes receivable			28,138				(14,918	)			13,220				25,008				(14,441	)			10,567

Allowance											(1,616	)											(1,790	)

Notes receivable, net										$	11,604											$	8,777
Current portion, net											(5,932	)											(7,531	)

Long-term portion, net										$	5,672											$	1,246

Notes Receivable by Class and Aging

As at
		March 31, 2013												December 30, 2012
Class and Aging		Gross				VIEs⁽²⁾				Total				Gross				VIEs⁽²⁾				Total
Current status (FIP Notes and other)		$	10,215			$	(1,952	)		$	8,263			$	6,969			$	(1,269	)		$	5,700
Past-due status < 90 days (FIP Notes)			391				(391	)			0				407				(407	)			0
Past-due status > 90 days (FIP Notes)			17,532				(12,575	)			4,957				17,632				(12,765	)			4,867

Notes receivable			28,138				(14,918	)			13,220				25,008				(14,441	)			10,567

Allowance											(1,616	)											(1,790	)

Notes receivable, net										$	11,604											$	8,777

⁽¹⁾	The Company has outstanding FIP arrangements with certain U.S. restaurant owners, which generally provided interest-free financing for the purchase of certain restaurant equipment, furniture, trade fixtures and signage.

⁽²⁾	The notes payable to the Company by VIEs are eliminated on consolidation, which reduces the Notes receivable, net recognized on the Condensed Consolidated Balance Sheet (see note 12).

⁽³⁾	Relates primarily to notes receivable on various equipment and other financing programs, and notes issued to vendors in conjunction with the financing of certain property sales.