Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 26, 2018

Accounting Policies [Abstract]

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

The costs and related accumulated depreciation and amortization of major classes of property are as follows (in thousands):

	December 26, 2018			December 27, 2017
Land	$	12,323		$	12,323
Buildings and improvements	156,806			124,056
Other property and equipment	76,061			64,712
Construction in progress	2,989			8,225
	248,179			209,316
Less: accumulated depreciation and amortization	(144,034		)	(106,522		)
	$	104,145		$	102,794

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 26, 2018 (in thousands):

			Fair Value Measurements Using
	Total		Level 1		Level 2		Level 3		Impairment Losses
Property and equipment owned, net	$	449	$	—	$	—	$	449	$	5,147

The following non-financial instruments were measured at fair value, on a nonrecurring basis, as of and for the year ended December 27, 2017 (in thousands):

			Fair Value Measurements Using
	Total		Level 1		Level 2		Level 3		Impairment Losses
Property and equipment owned, net	$	—	$	—	$	—	$	—	$	32,594

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

Impact of New Accounting Pronouncements

The following tables summarize the impacts of adopting Topic 606 on the Company’s consolidated financial statements as of and for the twelve months ended December 26, 2018:

	Impact of changes in accounting policies
December 26, 2018 (in thousands)	As Reported			Adjustments			Balances without adoption of Topic 606
Assets
Current assets:
Deferred tax assets	$	11,709		$	1,272		$	10,437
Total assets	$	450,226		$	1,272		$	448,954
Liabilities and Stockholders' Equity
Current liabilities:
Other accrued expenses and current liabilities	$	51,764		$	369		$	51,395
Total current liabilities	82,903			369			82,534
Other noncurrent liabilities	20,024			4,370			15,654
Total liabilities	184,990			4,739			180,251
Stockholders' Equity
Accumulated deficit	(110,888		)	(3,467		)	(107,421		)
Total stockholders' equity	265,236			(3,467		)	268,703
Total liabilities and stockholder’s equity	$	450,226		$	1,272		$	448,954

	Impact of changes in accounting policies
Year Ended December 26, 2018 (in thousands)	As Reported			Adjustments		Balances without adoption of Topic 606
Revenue
Franchise revenue	$	25,771		$	166	$	25,605
Franchise advertising fee revenue	21,222			21,222		—
Total revenue	435,828			21,388		414,440
Cost of operations
Franchise expenses	24,429			21,222		3,207
Total expenses	445,289			21,222		424,067
Loss from operations	(9,461		)	166		(9,627		)
Loss before provision for income taxes	(12,202		)	166		(12,368		)
Net loss	$	(8,994	)	$	166	$	(9,160	)