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Summary of Refranchsing and Franchise Acquisitions (Tables)
 12 Months Ended
Jan. 01, 2019
Franchise Acquisitions [Abstract]  
Summary of refranchising
The following table provides detail of the related gain recognized during the fifty-two weeks ended January 2, 2018 (dollars in thousands):
 
 
52 Weeks Ended January 2, 2018
Company-operated restaurants sold to franchisees
 
5
 
 
 
Proceeds from the sale of company-operated restaurants
 
$
2,192

Net assets sold (primarily furniture, fixtures and equipment)
 
(1,261
)
Goodwill related to the company-operated restaurants sold to franchisees
 
(247
)
Net unfavorable lease liabilities (a)
 
(548
)
Other costs
 
(5
)
Gain on sale of company-operated restaurants (b)
 
$
131

(a) The Company recorded favorable lease assets of $0.1 million and unfavorable lease liabilities of $0.6 million as a result of subleasing land, buildings and leasehold improvements to franchisees, in connection with the sale of company-operated restaurants.
(b) Included in loss on disposal of assets, net on the consolidated statements of comprehensive income.
Business Combination
The following table provides detail of the combined acquisitions for both the fifty-two weeks ended January 1, 2019, fifty-two weeks ended January 2, 2018 and the fifty-three weeks ended January 3, 2017 (dollars in thousands):
 
 
52 Weeks Ended January 1, 2019
 
52 Weeks Ended January 2, 2018
 
53 Weeks Ended January 3, 2017
Franchise-operated restaurants acquired from franchisees
 
3
 
1
 
6
 
 
 
 
 
 
 
Goodwill
 
$
893

 
$
860

 
$
969

Property and equipment
 
798

 
360

 
821

Land and building
 
—

 
—

 
2,127

Reacquired franchise rights
 
150

 
—

 
—

Unfavorable lease liability
 
—

 
(85
)
 
—

Liabilities assumed
 
—

 
(7
)
 
(26
)
Total Consideration
 
$
1,841

 
$
1,128

 
$
3,891