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Facilities Action (Income) Charges, Net (Tables)
12 Months Ended
Dec. 28, 2014
Restructuring Cost and Reserve [Line Items]  
Schedule of Restructuring and Related Costs [Table Text Block]
 
Year Ended
 
2014
 
2013
 
2012
System optimization initiative
$
(42,026
)
 
$
4,901

 
$

G&A realignment
12,926

 

 

Facilities relocation and other transition costs

 
4,574

 
28,990

Breakfast discontinuation

 
1,118

 
10,569

Arby’s transaction related costs

 
263

 
1,472

 
$
(29,100
)
 
$
10,856

 
$
41,031

System Optimization [Member]  
Restructuring Cost and Reserve [Line Items]  
Schedule of Restructuring and Related Costs [Table Text Block]
The following is a summary of the activity recorded under our system optimization initiative:
 
Year Ended
 
Total Incurred Since Inception
 
2014
 
2013
 
Gain on sales of restaurants, net
$
(69,631
)
 
$
(46,667
)
 
$
(116,298
)
System Optimization Remeasurement (a)
8,628

 
20,506

 
29,134

Accelerated depreciation and amortization (b)
507

 
16,907

 
17,414

Severance and related employee costs
7,608

 
9,650

 
17,258

Professional fees
3,424

 
2,389

 
5,813

Share-based compensation (c)
3,760

 
1,253

 
5,013

Other
3,678

 
863

 
4,541

Total system optimization initiative
$
(42,026
)
 
$
4,901

 
$
(37,125
)
_______________

(a)
Includes remeasurement of land, buildings, leasehold improvements and favorable lease assets at all company-owned restaurants included in our system optimization initiative. See Note 11 for more information on non-recurring fair value measurements.

(b)
Primarily includes accelerated amortization of previously acquired franchise rights related to company-owned restaurants in territories that were sold in connection with our system optimization initiative.

(c)
Represents incremental share-based compensation resulting from the modification of stock options and performance-based awards in connection with the termination of employees under our system optimization initiative.

Gain on Sales of Restaurants, Net
 
Year Ended
 
2014
 
2013
Number of restaurants sold to franchisees
203

 
244

 
 
 
 
Proceeds from sales of restaurants
$
107,833

 
$
130,154

Net assets sold (a)
(46,874
)
 
(60,895
)
Goodwill related to sales of restaurants
(14,688
)
 
(20,578
)
Net favorable (unfavorable) lease assets (liabilities) (b)
28,105

 
(57
)
Other (c)
(3,465
)
 
(1,957
)
 
70,911

 
46,667

Post-closing adjustments on sales of restaurants
(1,280
)
 

Gain on sales of restaurants, net
$
69,631

 
$
46,667

_______________

(a)
Net assets sold consisted primarily of cash, inventory and equipment.

(b)
During 2014 and 2013, the Company recorded favorable lease assets of $53,750 and $37,749, respectively, and unfavorable lease liabilities of $25,645 and $37,806, respectively, as a result of leasing and/or subleasing land, buildings, and/or leasehold improvements to franchisees, in connection with sales of restaurants.

(c)
2014 includes a deferred gain of $1,995 on the sale of eight Canadian restaurants to a franchisee, as a result of Wendy’s providing a guarantee to a lender on behalf of the franchisee. This deferred gain is included in “Other liabilities.” See Note 20 for further information.

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]
The tables below present a rollforward of our accrual for our system optimization initiative, which is included in “Accrued expenses and other current liabilities.”
 
 
Balance
December 29, 2013
 
Charges
 
Payments
 
Balance
December 28, 2014
Severance and related employee costs
 
$
7,051

 
$
7,608

 
$
(12,424
)
 
$
2,235

Professional fees
 
137

 
3,424

 
(3,415
)
 
146

Other
 
260

 
3,678

 
(3,515
)
 
423

 
 
$
7,448

 
$
14,710

 
$
(19,354
)
 
$
2,804


 
 
Balance
December 30, 2012
 
Charges
 
Payments
 
Balance
December 29, 2013
Severance and related employee costs
 
$

 
$
9,650

 
$
(2,599
)
 
$
7,051

Professional fees
 

 
2,389

 
(2,252
)
 
137

Other
 

 
863

 
(603
)
 
260

 
 
$

 
$
12,902

 
$
(5,454
)
 
$
7,448

Disclosure of Long Lived Assets Held-for-sale [Table Text Block]
Assets Held for Sale
 
Year End
 
2014
 
2013
Number of restaurants classified as held for sale
102

 
181

 
 
 
 
Net assets held for sale
$
24,416

 
$
29,630

G&A Realignment [Member]  
Restructuring Cost and Reserve [Line Items]  
Schedule of Restructuring and Related Costs [Table Text Block]
The following is a summary of the activity recorded under our G&A realignment plan:
 
 
Year Ended
 
 
2014
Severance and related employee costs
 
$
11,917

Recruitment and relocation costs
 
209

Other
 
88

 
 
12,214

Share-based compensation (a)
 
712

   Total G&A realignment
 
$
12,926

_______________

(a)
Represents incremental share-based compensation resulting from the modification of stock options and performance-based awards in connection with the termination of employees under our G&A realignment plan.

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]
The table below presents a rollforward of our accrual for our G&A realignment plan, which is included in “Accrued expenses and other current liabilities.”
 
 
Balance
December 29, 2013
 
Charges
 
Payments
 
Balance
December 28,
 2014
Severance and related employee costs
 
$

 
$
11,917

 
$
(308
)
 
$
11,609

Recruitment and relocation costs
 

 
209

 
(60
)
 
149

Other
 

 
88

 
(83
)
 
5

 
 
$

 
$
12,214

 
$
(451
)
 
$
11,763

Facilities Relocation and Other Transition Costs [Member]  
Restructuring Cost and Reserve [Line Items]  
Schedule of Restructuring and Related Costs [Table Text Block]
 
 
Year Ended
 
Total Incurred Since Inception
 
 
2013
 
2012
 
Severance, retention and other payroll costs
 
$
1,856

 
$
9,952

 
$
17,153

Relocation costs
 
1,898

 
5,222

 
7,120

Atlanta facility closure costs
 
337

 
4,541

 
4,878

Consulting and professional fees
 
128

 
4,928

 
5,056

Other
 
355

 
2,126

 
2,495

 
 
4,574

 
26,769

 
36,702

Accelerated depreciation expense
 

 
1,921

 
2,118

Share-based compensation
 

 
300

 
271

   Total
 
$
4,574

 
$
28,990

 
$
39,091

The table below presents a rollforward of our accruals for facilities relocation and other transition costs during 2013, which were included in “Accrued expenses and other current liabilities” and “Other liabilities.”
 
 
Balance
December 30, 2012
 
Charges
 
Payments
 
Balance
December 29, 2013
Severance, retention and other payroll costs
 
$
4,121

 
$
1,856

 
$
(5,038
)
 
$
939

Relocation costs
 
500

 
1,898

 
(2,398
)
 

Atlanta facility closure costs
 
4,170

 
337

 
(1,733
)
 
2,774

Consulting and professional fees
 
80

 
128

 
(208
)
 

Other
 
9

 
355

 
(364
)
 

 
 
$
8,880

 
$
4,574

 
$
(9,741
)
 
$
3,713