Acquisitions and Dispositions Acquisitions and Disposals (Tables)

12 Months Ended

Dec. 30, 2012

Acquisitions and Dispositions [Abstract]

Business Acquisition, Pro Forma Information [Table Text Block]

The unaudited pro forma revenue and earnings of the combined companies had the acquisition date been January 3, 2011 are as follows:

	Year Ended 2012				Year Ended 2011
	As Reported		As Adjusted		As Reported		As Adjusted
Revenues:
Sales	$	2,198,323	$	2,218,199	$	2,126,544	$	2,171,509
Franchise revenues	306,919		306,122		304,814		303,003
Total revenues	2,505,242		2,524,321		2,431,358		2,474,512
Operating profit	122,747		123,823		137,121		139,695
Net income	9,467		10,342		9,875		11,834
Net income attributable to     The Wendy’s Company	7,083		7,958		9,875		11,834
Basic and diluted     net income per share	$	0.02	$	0.02	$	0.02	$	0.03

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The table below presents the allocation of the total purchase price to the fair value of assets acquired and liabilities assumed at the acquisition date.

Total purchase price paid in cash	$	19,181
Identifiable assets acquired and liabilities assumed:
Cash	27
Inventories	163
Properties	12,753
Deferred taxes and other assets	190
Acquired territory rights (a)	2,640
Favorable ground leases	1,147
Capitalized lease obligations	(948		)
Deferred vendor incentives (b)	(248		)
Unfavorable leases	(531		)
Other liabilities	(727		)
Total identifiable net assets	14,466
Goodwill (c)	$	4,715

_________________________

(a) The acquired territory rights have a weighted average amortization period of 13 years.

(b) Included in “Other liabilities.”

(c) Goodwill is partially amortizable for income tax purposes.

Total purchase price paid in cash	$	18,915
Identifiable assets acquired and liabilities assumed:
Cash	55
Inventories	149
Properties	12,485
Deferred taxes and other assets	1,773
Acquired territory rights (a)	18,390
Favorable ground leases	222
Capitalized lease obligations	(14,394		)
Deferred vendor incentives (b)	(382		)
Unfavorable leases	(992		)
Other liabilities	(952		)
Total identifiable net assets	16,354
Goodwill (preliminary) (c)	$	2,561

_________________________

(a) The acquired territory rights have a weighted average amortization period of 13 years.

(b) Included in “Other liabilities.”

(c) This goodwill is not deductible or amortizable for income tax purposes.