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System Optimization Gains, Net System Optimization Gain on Sale of Restaurants, Net (Details)
$ in Thousands
3 Months Ended 6 Months Ended 12 Months Ended 18 Months Ended
Jun. 28, 2015
USD ($)
stores
Jun. 29, 2014
USD ($)
stores
[1]
Mar. 30, 2014
USD ($)
[1]
Jun. 28, 2015
USD ($)
stores
Jun. 29, 2014
USD ($)
stores
Dec. 28, 2014
stores
Dec. 29, 2013
stores
Jun. 28, 2015
USD ($)
stores
Feb. 28, 2015
stores
Property, Plant and Equipment [Line Items]                  
Number of restaurants sold to franchisees | stores   0   100 178 [1] 255 244    
Significant Changes, Planned Franchises to Sell | stores                 540
Future company-owned restaurant ownership percentage                 5.00%
Gain on Sale of Restaurants [Abstract]                  
Proceeds from sale of restaurants       $ 38,697 $ 116,204        
Gain on sales, net $ 15,654 $ 1,418   14,849 74,395 [1]        
Sale of Company-Owned Restaurants to Franchiees [Member]                  
Gain on Sale of Restaurants [Abstract]                  
Proceeds from sale of restaurants 31,468 0   36,049 101,560 [1]        
Net assets sold [2] (15,158) 0   (17,380) (42,016) [1]        
Goodwill related to sales of restaurants (6,840) 0   (7,863) (13,658) [1]        
Net (unfavorable) favorable leases [3] 7,923 0   7,395 24,981 [1]        
Other (2,822) [4] 0   (3,224) [4] 300 [1]        
Gain on sales of restaurants, net, before post-closing adjustments 14,571 0   14,977 71,167 [1]        
Post-closing adjustments on sales of restaurants 934 [5] 470   (639) [5] (1,117) [1]        
Gain on sales, net 15,505 470   14,338 70,050 [1]        
Favorable Lease Assets 23,428   $ 47,392 25,807          
Unfavorable Lease Liabilities 15,505   $ 22,411 18,412          
Sale of Other Assets [Member]                  
Gain on Sale of Restaurants [Abstract]                  
Proceeds from sale of restaurants 905 7,725   2,598 14,607 [1]        
Gain on sales, net [6] $ 149 $ 948   $ 511 $ 4,345 [1]        
System Optimization [Member]                  
Gain on Sale of Restaurants [Abstract]                  
Franchises Sold, Deferred Gain on Sale of Property | stores 14     14          
Recognition of Note Receivable [4] $ 1,801     $ 1,801          
Franchises Sold, Recognition of Note Receivable | stores 16     16          
Recognition of deferred gain [5] $ 2,450                
System Optimization [Member] | Other Liabilities [Member]                  
Gain on Sale of Restaurants [Abstract]                  
Deferred Gain on Sale of Property $ 2,387     $ 2,387       $ 2,387  
CANADA                  
Property, Plant and Equipment [Line Items]                  
Number of restaurants sold to franchisees | stores 83             129  
[1] 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.
[2] Net assets sold consisted primarily of cash, inventory and equipment.
[3] 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.
[4] 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.
[5] 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.
[6] 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.