Franchise sublease income which includes minimum rent, percentage rent, real estate taxes and common area maintenance is classified separately under franchise sublease and other income on the consolidated statements of comprehensive (loss) income. Franchise sublease expenses which include minimum rent, percentage rent, real estate taxes and common area maintenance are classified separately under occupancy and other – franchise sublease and other on the consolidated statements of comprehensive (loss) income. For the fifty-two weeks ended December 31, 2019, franchise sublease expenses also include $1.4 million associated with the closure or net sublease shortfall of restaurants classified separately under restaurant closure charges, net on the consolidated statements of comprehensive (loss) income. Total franchise sublease income and franchise sublease expense for the Company comprise the following (in thousands):



	52 Weeks Ended		52 Weeks Ended			52 Weeks Ended
	December 31, 2019		January 1, 2019			January 2, 2018
Franchise sublease income	(4,448	)	$	(3,115	)	$	(2,844	)
Franchise sublease expense	5,080		2,855			2,608