Reorganization and Realignment Costs (Tables)

9 Months Ended

Sep. 27, 2015

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs [Table Text Block]

The following is a summary of the initiatives included in “Reorganization and realignment costs:”

	Three Months Ended				Nine Months Ended
	September 27, 2015		September 28, 2014		September 27, 2015		September 28, 2014
G&A realignment	$	1,461	$	—	$	9,996	$	—
System optimization initiative	4,293		1,389		6,650		17,376
Reorganization and realignment costs	$	5,754	$	1,389	$	16,646	$	17,376

General and Administrative Realignment and Reinvestment [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs [Table Text Block]

The following is a summary of the activity recorded as a result of our G&A realignment plan:

	Three Months Ended		Nine Months Ended		Total Incurred Since Inception
	September 27, 2015		September 27, 2015
Severance and related employee costs	$	513	$	3,132	$	15,049
Recruitment and relocation costs	270		1,254		1,463
Other	2		43		131
	785		4,429		16,643
Share-based compensation (a)	676		5,567		6,279
Total G&A realignment	$	1,461	$	9,996	$	22,922

_______________

(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 accruals for our G&A realignment plan, which are included in “Accrued expenses and other current liabilities” and “Other liabilities.”

	Balance December 28, 2014		Charges		Payments			Balance September 27, 2015
Severance and related employee costs	$	11,609	$	3,132	$	(9,256	)	$	5,485
Recruitment and relocation costs	149		1,254		(1,238		)	165
Other	5		43		(48		)	—
	$	11,763	$	4,429	$	(10,542	)	$	5,650

System Optimization [Member]

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs [Table Text Block]

The following is a summary of the costs recorded as a result of our system optimization initiative:

	Three Months Ended				Nine Months Ended				Total Incurred Since Inception
	September 27, 2015		September 28, 2014		September 27, 2015		September 28, 2014
Severance and related employee costs	$	225	$	715	$	854	$	6,641	$	18,112
Professional fees	242		38		393		3,227		6,206
Other (a)	337		511		292		3,273		4,833
	804		1,264		1,539		13,141		29,151
Accelerated depreciation and amortization (b)	3,489		—		5,111		475		22,525
Share-based compensation (c)	—		125		—		3,760		5,013
Total system optimization initiative	$	4,293	$	1,389	$	6,650	$	17,376	$	56,689

_______________

(a) The nine months ended September 27, 2015 includes a reversal of an accrual of $210 as a result of a change in estimate.

(b) Primarily includes accelerated amortization of previously acquired franchise rights related to company-owned restaurants in territories that will be or have been 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.

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

The table below presents a rollforward of our accrual for our system optimization initiative, which is included in “Accrued expenses and other current liabilities.”

	Balance December 28, 2014		Charges		Payments			Balance September 27, 2015
Severance and related employee costs	$	2,235	$	854	$	(3,003	)	$	86
Professional fees	146		393		(488		)	51
Other	423		292		(523		)	192
	$	2,804	$	1,539	$	(4,014	)	$	329