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Revenue Recognition (Tables)
 6 Months Ended
Jul. 01, 2018
Revenue Recognition [Line Items]  
Schedule of principal transactions, revenue
The following table includes the categories of revenue included in the Company’s Consolidated Statements of Operations and Comprehensive (Loss) Income for the periods indicated:
 
THIRTEEN WEEKS ENDED
 
TWENTY-SIX WEEKS ENDED
 
JULY 1, 2018
 
JUNE 25, 2017
 
JULY 1, 2018
 
JUNE 25, 2017
(dollars in thousands)
 
 
(Restated) (1)
 
 
 
(Restated) (1)
Revenues
 
 
 
 
 
 
 
Restaurant sales
$
1,015,484

 
$
1,021,184

 
$
2,114,487

 
$
2,165,015

Franchise and other revenues:
 
 
 
 
 
 
 
Franchise revenue
$
13,134

 
$
11,565

 
$
27,349

 
$
20,662

Other revenue
3,196

 
3,709

 
6,443

 
5,492

Total Franchise and other revenues
$
16,330

 
$
15,274

 
$
33,792

 
$
26,154

Total revenues
$
1,031,814

 
$
1,036,458

 
$
2,148,279

 
$
2,191,169

____________________
(1)
See Note 1 - Description of the Business and Basis of Presentation for details of the impact of implementing ASU No. 2014-09.
Disaggregation of revenue
The following table includes the disaggregation of Restaurant sales and Franchise revenue, by restaurant concept and major international market, for the periods indicated:
 
THIRTEEN WEEKS ENDED
 
TWENTY-SIX WEEKS ENDED
 
JULY 1, 2018
 
JULY 1, 2018
(dollars in thousands)
RESTAURANT SALES
 
FRANCHISE REVENUE
 
RESTAURANT SALES
 
FRANCHISE REVENUE
U.S.
 
 
 
 
 
 
 
Outback Steakhouse (1)
$
521,719

 
$
10,157

 
$
1,093,198

 
$
21,231

Carrabba’s Italian Grill (1)
163,454

 
157

 
337,381

 
304

Bonefish Grill
149,054

 
233

 
305,903

 
473

Fleming’s Prime Steakhouse & Wine Bar
73,312

 
—

 
154,302

 
—

Other
1,398

 
—

 
2,497

 
—

U.S. Total
$
908,937

 
$
10,547

 
$
1,893,281

 
$
22,008

International
 
 
 
 
 
 
 
Outback Steakhouse-Brazil
$
87,809

 
$
—

 
$
182,932

 
$
—

Other
18,738

 
2,587

 
38,274

 
5,341

International Total
$
106,547

 
$
2,587

 
$
221,206

 
$
5,341

Total
$
1,015,484

 
$
13,134

 
$
2,114,487

 
$
27,349

 
THIRTEEN WEEKS ENDED
 
TWENTY-SIX WEEKS ENDED
 
JUNE 25, 2017
 
JUNE 25, 2017
(dollars in thousands)
RESTAURANT SALES
 
FRANCHISE REVENUE
 
RESTAURANT SALES
 
FRANCHISE REVENUE
U.S.
(Restated) (2)
 
(Restated) (2)
 
(Restated) (2)
 
(Restated) (2)
Outback Steakhouse (1)
$
519,060

 
$
8,731

 
$
1,130,535

 
$
14,965

Carrabba’s Italian Grill (1)
168,372

 
156

 
351,022

 
245

Bonefish Grill
150,743

 
258

 
314,387

 
517

Fleming’s Prime Steakhouse & Wine Bar
70,089

 
—

 
147,875

 
—

U.S. Total
$
908,264

 
$
9,145

 
$
1,943,819

 
$
15,727

International
 
 
 
 
 
 
 
Outback Steakhouse-Brazil
$
95,801

 
$
—

 
$
186,691

 
$
—

Other
17,119

 
2,420

 
34,505

 
4,935

International Total
$
112,920

 
$
2,420

 
$
221,196

 
$
4,935

Total
$
1,021,184

 
$
11,565

 
$
2,165,015

 
$
20,662

____________________
(1)
In 2017, the Company sold 53 Outback Steakhouse restaurants and one Carrabba’s Italian Grill restaurant, which are now operated as franchises.
(2)
See Note 1 - Description of the Business and Basis of Presentation for details of the impact of implementing ASU No. 2014-09.
Contract with customers, asset and liability
The following table includes a detail of assets and liabilities from contracts with customers included on the Company’s Consolidated Balance Sheets as of the periods indicated:
(dollars in thousands)
JULY 1, 2018
 
DECEMBER 31, 2017
Other current assets, net
 
 
 
Deferred gift card sales commissions
$
9,175

 
$
16,231

 
 
 
 
Unearned revenue
 
 
 
Deferred gift card revenue (1)
$
213,286

 
$
323,628

Deferred loyalty revenue
8,145

 
6,667

Deferred franchise fees - current (1)
495

 
461

Total Unearned revenue
$
221,926

 
$
330,756

 
 
 
 
Other long-term liabilities, net
 
 
 
Deferred franchise fees - non-current (1)
$
4,661

 
$
4,698

____________________
(1)
See Note 1 - Description of the Business and Basis of Presentation for details of the impact of implementing ASU No. 2014-09 on the Company’s Consolidated Balance Sheet as of December 31, 2017.
Other current assets, net [Member]  
Revenue Recognition [Line Items]  
Contract with customers, asset and liability
The following table is a rollforward of deferred gift card sales commissions for the periods indicated:
 
THIRTEEN WEEKS ENDED
 
TWENTY-SIX WEEKS ENDED
(dollars in thousands)
JULY 1, 2018
 
JUNE 25, 2017
 
JULY 1, 2018
 
JUNE 25, 2017
Balance, beginning of period
$
10,039

 
$
10,226

 
$
16,231

 
$
15,584

Deferred gift card sales commissions amortization
(5,804
)
 
(5,854
)
 
(15,219
)
 
(13,756
)
Deferred gift card sales commissions capitalization
5,400

 
5,060

 
9,258

 
8,790

Other
(460
)
 
(14
)
 
(1,095
)
 
(1,200
)
Balance, end of period
$
9,175

 
$
9,418

 
$
9,175

 
$
9,418
Unearned revenue [Member]  
Revenue Recognition [Line Items]  
Contract with customers, asset and liability
The following table is a rollforward of unearned gift card revenue for the periods indicated:
 
THIRTEEN WEEKS ENDED
 
TWENTY-SIX WEEKS ENDED
(dollars in thousands)
JULY 1, 2018
 
JUNE 25, 2017
 
JULY 1, 2018
 
JUNE 25, 2017
Balance, beginning of period
$
227,783

 
$
217,872

 
$
323,628

 
$
331,803

Gift card sales
78,837

 
80,376

 
135,122

 
139,246

Gift card redemptions
(88,496
)
 
(91,482
)
 
(233,052
)
 
(255,635
)
Gift card breakage (1)
(4,838
)
 
(4,961
)
 
(12,412
)
 
(13,609
)
Balance, end of period
$
213,286

 
$
201,805

 
$
213,286

 
$
201,805

____________________
(1)
See Note 1 - Description of the Business and Basis of Presentation for details of the impact of implementing ASU No. 2014-09 for the thirteen and twenty-six weeks ended June 25, 2017.