Income Taxes (Tables)

12 Months Ended

Dec. 31, 2011

Income Taxes [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision (benefit) for income taxes for the years ended December 31, 2011, 2010 and 2009 was as follows:

	Year Ended December 31,
	2011		2010			2009
	(In millions)
Provision (benefit) for income taxes:
Current
Federal	$	13.2	$	6.2		$	28.8
State and foreign	2.8		(0.6		)	4.2
	16.0		5.6			33.0
Deferred
Federal	11.4		(12.8		)	(21.4		)
State	2.4		(2.1		)	(6.4		)
	13.8		(14.9		)	(27.8		)
Provision (benefit) for income taxes	$	29.8	$	(9.3	)	$	5.2

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The provision (benefit) for income taxes differs from the expected federal income tax rates as follows:

	2011		2010		2009
Statutory federal income tax rate	35.0	%	(35.0	)%	35.0	%
State and other taxes, net of federal tax benefit	3.7		(0.4	)	5.8
Change in unrecognized tax benefits	(4.0	)	(28.1	)	(9.7	)
Change in valuation allowance	1.7		(1.5	)	7.5
State adjustments including audits and settlements	0.2		(0.6	)	4.5
Compensation related tax credits, net of deduction offsets	(4.9	)	(46.0	)	(14.9	)
Changes in tax rates and state tax laws	(3.9	)	—		(6.5	)
Kansas High Performance Incentive Program credits	0.5		—		(7.3	)
Goodwill intangibles adjustment	—		27.0		—
Non-deductible preferred stock issuance costs	—		8.5		—
Other	0.1		(0.8	)	(0.3	)
Effective tax rate	28.4	%	(76.9	)%	14.1	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Net deferred tax assets (liabilities) consisted of the following components:

	2011			2010
	(In millions)
Differences in capitalization and depreciation and amortization of reacquired franchises and equipment	$	4.9		$	4.9
Differences in acquisition financing costs	1.9			1.9
Employee compensation	14.2			17.1
Deferred gain on sale of assets	2.0			2.0
Book/tax difference in revenue recognition	18.1			16.6
Michigan business tax	—			9.5
Kansas High Performance Incentive Program credits	—			3.2
Other	35.9			37.6
Deferred tax assets	77.0			92.8
Valuation allowance	(2.9		)	(9.6		)
Total deferred tax assets after valuation allowance	74.1			83.2
Differences between financial and tax accounting in the recognition of franchise and equipment sales	(59.4		)	(63.4		)
Differences in capitalization and depreciation (1)	(322.2		)	(325.6		)
Differences in acquisition financing costs	(9.3		)	(0.5		)
Book/tax difference in revenue recognition	(19.8		)	(22.6		)
Differences between book and tax basis of property and equipment	(9.8		)	(8.9		)
Other	(16.8		)	(13.6		)
Deferred tax liabilities	(437.3		)	(434.6		)
Net deferred tax (liabilities)	$	(363.2	)	$	(351.4	)
Net deferred tax asset (liability)—current	$	21.0		$	27.0
Valuation allowance—current	(0.4		)	(2.7		)
Net deferred tax asset (liability)—current	20.6			24.3
Net deferred tax asset (liability)—non current	(381.3		)	(368.8		)
Valuation allowance—non current	(2.5		)	(6.9		)
Net deferred tax asset (liability)—non current	(383.8		)	(375.7		)
Net deferred tax (liabilities)	$	(363.2	)	$	(351.4	)

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(1) Primarily related to the Applebee's acquisition.

Summary of Income Tax Contingencies [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	(in millions)
Unrecognized tax benefit as of December 31, 2009	$	11.0
Change as a result of prior year tax positions	7.7
Change as a result of current year tax positions	—
Decreases relating to settlements with taxing authorities	(5.6		)
Decreases as a result of a lapse of the statute of limitations	(0.3		)
Unrecognized tax benefit as of December 31, 2010	12.8
Change as a result of prior year tax positions	(3.3		)
Change as a result of current year tax positions	—
Decreases relating to settlements with taxing authorities	(0.8		)
Decreases as a result of a lapse of the statute of limitations	(0.5		)
Unrecognized tax benefit as of December 31, 2011	$	8.2