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Impairment of Long-Lived Assets
9 Months Ended
Oct. 01, 2017
Asset Impairment Charges [Abstract]  
Impairment of Long-Lived Assets
Impairment of Long-Lived Assets

During the three and nine months ended October 1, 2017 and October 2, 2016, the Company recorded impairment charges on long-lived assets as a result of (1) the Company’s decision to lease and/or sublease properties to franchisees in connection with the sale or anticipated sale of Company-operated restaurants, (2) closing Company-operated restaurants and classifying such surplus properties as held for sale and (3) the deterioration in operating performance of certain Company-operated restaurants and charges for capital improvements in previously impaired restaurants that did not subsequently recover. The Company may recognize additional impairment charges resulting from leasing or subleasing additional properties to franchisees in connection with sales of Company-operated restaurants to franchisees.

The following is a summary of impairment losses recorded, which represent the excess of the carrying amount over the fair value of the affected assets and are included in “Impairment of long-lived assets.”
 
Three Months Ended
 
Nine Months Ended
 
October 1,
2017
 
October 2,
2016
 
October 1,
2017
 
October 2,
2016
Restaurants leased or subleased to franchisees
$
95

 
$
163

 
$
95

 
$
12,654

Surplus properties
113

 
119

 
658

 
223

Company-operated restaurants
833

 
79

 
1,051

 
114

 
$
1,041

 
$
361

 
$
1,804

 
$
12,991