Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 28, 2016

Summary of Estimated Useful Service Lives

The estimated useful service lives are as follows:

Buildings		20 years
Land improvements		3—30 years
Building improvements		3—10 years
Restaurant equipment		3—10 years
Other equipment		2—10 years
Leasehold improvements		Shorter of useful life or lease term

Intangible Assets and Liabilities Remaining Useful Lives

Intangible assets and liabilities with a definite life are amortized using the straight-line method over the remaining useful lives at the date of acquisition as follows:

Favorable leasehold interests		1 to 18 years (remaining lease term)
Unfavorable leasehold interest liability		1 to 20 years (remaining lease term)

Summary of Non-Financial Instruments Measured at Fair Value on Nonrecurring Basis

The following non-financial instruments were measured at fair value, on a nonrecurring basis, as of and for the year ended December 28, 2016 (in thousands):

			Fair Value Measurements Using
	Total		Level 1		Level 2		Level 3		Impairment Losses
Property and equipment owned, net	$	1,614	$	—	$	—	$	1,614	$	8,400

The following non-financial instruments were measured at fair value, on a nonrecurring basis, as of and for the year ended December 30, 2015 (in thousands):

			Fair Value Measurements Using
	Total		Level 1		Level 2		Level 3		Impairment Losses
Property and equipment owned, net	$	—	$	—	$	—	$	—	$	181

The following non-financial instruments were measured at fair value, on a nonrecurring basis, as of and for the year ended December 31, 2014 (in thousands):

			Fair Value Measurements Using
	Total		Level 1		Level 2		Level 3		Impairment Losses
Property and equipment owned, net	$	—	$	—	$	—	$	—	$	293