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Schedule II - Valuation and Qualifying Accounts (Details) - Valuation Allowance for Deferred Tax Assets - USD ($)
$ in Thousands
6 Months Ended 12 Months Ended
Dec. 29, 2015
Jun. 30, 2015
Jan. 03, 2017
Dec. 30, 2014
Successor        
Movement in Valuation Allowances and Reserves [Roll Forward]        
Balance at beginning of period $ 1,926 [1]   $ 0  
Charged to costs and expenses 0   0  
Charge to other accounts 0   0  
Deductions (1,926)   0  
Balance at end of period 0 $ 1,926 [1] $ 0  
Predecessor        
Movement in Valuation Allowances and Reserves [Roll Forward]        
Balance at beginning of period $ 17,398 [2] 20,217   $ 17,077
Charged to costs and expenses   0   3,098
Charge to other accounts   0   42
Deductions   (2,819)   0
Balance at end of period   $ 17,398 [2]   $ 20,217
[1] (A) Del Taco Restaurants, Inc. had a full valuation allowance on its deferred taxes assets of $1.9 million as of June 30, 2015 which was not presented with Del Taco Holdings, Inc.'s (DTH) predecessor financial results.
[2] (B) As part of purchase accounting, Del Taco Restaurants, Inc. (the "Company") was required to record all of DTH's acquired assets and liabilities at their acquisition date fair value, including deferred income taxes. The Company considered the weight of both positive and negative evidence and concluded that it is more likely than not that DTH's deferred tax assets will be realized and that no valuation allowance on DTH's deferred tax asset was required as of the date of acquisition. As a result, the Company established deferred tax assets as well as deferred tax liabilities related to indefinite-lived intangibles through the purchase price allocation and the $17.4 million valuation allowance as of June 30, 2015 (Predecessor) was not established through purchase accounting.