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System Optimization Gains, Net (Tables)
12 Months Ended
Dec. 28, 2025
System optimization gains, net  
Summary of Disposition Activity
Year End
December 28, 2025December 29, 2024
Land$386,231 $379,581 
Buildings and improvements541,240 534,054 
Leasehold improvements480,303 453,381 
Office, restaurant and transportation equipment395,510 362,312 
1,803,284 1,729,328 
Accumulated depreciation and amortization(865,489)(821,541)
$937,795 $907,787 
System Optimization  
System optimization gains, net  
Summary of Disposition Activity
The following is a summary of the disposition activity recorded as a result of our system optimization initiative:
Year Ended
202520242023
Number of restaurants sold to franchisees— 
Proceeds from sales of restaurants$180 $1,808 $— 
Net assets sold (a)(169)(1,081)— 
Other(150)(1)— 
(139)726 — 
Post-closing adjustments on sales of restaurants (b)(16)694 858 
(Loss) gain on sales of restaurants, net(155)1,420 858 
Gain (loss) on sales of other assets, net (c)1,185 (201)22 
System optimization gains, net$1,030 $1,219 $880 
_______________

(a)Net assets sold during 2025 consisted primarily of equipment. Net assets sold during 2024 consisted primarily of land and equipment.

(b)2024 and 2023 include the recognition of deferred gains of $800 and $858, respectively, as a result of the resolution of certain contingencies related to the extension of lease terms for restaurants previously sold to franchisees.

(c)During 2025, 2024 and 2023, the Company received cash proceeds of $4,230, $3,138 and $2,115, respectively, primarily from the sale of surplus and other properties.