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System Optimization Gains, Net (Tables)
 6 Months Ended
Jun. 28, 2015
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment [Table Text Block]
The following is a summary of the disposition activity recorded as a result of our system optimization initiative:
 
Three Months Ended
 
Six Months Ended
 
June 28,
2015
 
June 29,
2014 (f)
 
June 28,
2015
 
June 29,
2014 (f)
Number of restaurants sold to franchisees
83

 
—

 
100

 
178

 
 
 
 
 
 
 
 
Proceeds from sales of restaurants
$
31,468

 
$
—

 
$
36,049

 
$
101,560

Net assets sold (a)
(15,158
)
 
—

 
(17,380
)
 
(42,016
)
Goodwill related to sales of restaurants
(6,840
)
 
—

 
(7,863
)
 
(13,658
)
Net (unfavorable) favorable leases (b)
7,923

 
—

 
7,395

 
24,981

Other (c)
(2,822
)
 
—

 
(3,224
)
 
300

 
14,571

 
—

 
14,977

 
71,167

Post-closing adjustments on sales of restaurants (d)
934

 
470

 
(639
)
 
(1,117
)
Gain on sales of restaurants, net
15,505

 
470

 
14,338

 
70,050

 
 
 
 
 
 
 
 
Gain on sales of other assets, net (e)
149

 
948

 
511

 
4,345

System optimization gains, net
$
15,654

 
$
1,418

 
$
14,849

 
$
74,395

_______________

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

(b)
During the three and six months ended June 28, 2015, the Company recorded favorable lease assets of $23,428 and $25,807, respectively, and unfavorable lease liabilities of $15,505 and $18,412, respectively, as a result of leasing and/or subleasing land, buildings, and/or leasehold improvements to franchisees, in connection with sales of restaurants. During the first quarter of 2014, the Company recorded favorable lease assets of $47,392 and unfavorable lease liabilities of $22,411.

(c)
The three and six months ended June 28, 2015 includes a deferred gain of $2,387 related to the sale of 14 Canadian restaurants to a franchisee, as a result of certain contingencies related to the extension of lease terms. The deferred gain is included in “Other liabilities.” The three and six months ended June 28, 2015 also includes a note receivable of $1,801 from a franchisee in connection with the sale of 16 Canadian restaurants, which has been recognized as part of the overall loss on sale.

(d)
During the three months ended June 28, 2015, notes receivable from franchisees in connection with sales of restaurants in 2014 were repaid and as a result, we recognized the related gain on sale of $2,450.
    
(e)
During the three and six months ended June 28, 2015, Wendy’s received cash proceeds of $905 and $2,598, respectively, primarily from the sale of surplus properties. During the three and six months ended June 29, 2014, Wendy’s received cash proceeds of $7,725 and $14,607, respectively, primarily from the sale of surplus properties and the sale of a company-owned aircraft.

(f)
Reclassifications have been made to the prior year presentation to include sales of restaurants previously reported in “Other operating expense, net” to conform to the current year presentation. Reclassifications have also been made to reflect the Bakery’s gain on sales of other assets as discontinued operations. See Note 1 for further details.
Schedule of Assets Held-for-sale [Table Text Block]
Assets Held for Sale
 
June 28,
2015
 
December 28, 2014 (a)
Number of restaurants classified as held for sale
97

 
106

Net restaurant assets held for sale
$
37,050

 
$
25,266

 
 
 
 
Other assets held for sale
$
8,381

 
$
13,469

_______________

(a)
Reclassifications have been made to the prior year presentation to include restaurants previously excluded from our system optimization initiative to conform to the current year presentation. See Note 1 for further details.