System Optimization Gains, Net (Tables)

3 Months Ended

Apr. 02, 2017

Property, Plant and Equipment [Abstract]

Summary of Disposition Activity [Table Text Block]

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

	Three Months Ended
	April 2, 2017		April 3, 2016
Number of restaurants sold to franchisees	—		55
Proceeds from sales of restaurants	$	—	$	39,615
Net assets sold (a)	—		(17,055		)
Goodwill related to sales of restaurants	—		(6,376		)
Net unfavorable leases (b)	—		(4,906		)
Other	—		(795		)
	—		10,483
Post-closing adjustments on sales of restaurants (c)	900		(2,135		)
Gain on sales of restaurants, net	900		8,348
Gain on sales of other assets, net (d)	507		78
System optimization gains, net	$	1,407	$	8,426

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(a) Net assets sold consisted primarily of equipment.

(b) During the three months endedApril 3, 2016, the Company recorded favorable lease assets of $183 and unfavorable lease liabilities of $5,089 as a result of leasing and/or subleasing land, buildings and/or leasehold improvements to franchisees in connection with sales of restaurants.

(c) The three months endedApril 2, 2017 includes the recognition of a deferred gain of $312 as a result of the resolution of certain contingencies related to the extension of lease terms for a Canadian restaurant.

(d) During the three months endedApril 2, 2017 and April 3, 2016, the Company received cash proceeds of $1,650 and $1,570, respectively, primarily from the sale of surplus properties. The three months endedApril 2, 2017 also includes the recognition of a deferred gain of $375 related to the sale of a share in an aircraft.