Property And Equipment

12 Months Ended

Jan. 01, 2012

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and equipment consisted of the following:



	January 1,			January 2,
	2012			2011
Land	$	23,772		$	24,054
Owned buildings	24,340			25,971
Leasehold improvements	203,720			196,606
Equipment	238,840			226,956
Assets subject to capital leases	6,522			6,865
	497,194			480,452
Less accumulated depreciation and amortization	(306,884		)	(293,602		)
	$	190,310		$	186,850

Assets subject to capital leases primarily pertain to buildings leased for certain restaurant locations and certain corporate equipment and had accumulated amortization at January 1, 2012 and January 2, 2011 of $5,651 and $5,906, respectively. At January 1, 2012 and January 2, 2011, land of $4,175 and owned buildings of $4,867 were subject to lease financing obligations accounted for under the lease financing method (See Note 9) at both periods. Accumulated depreciation pertaining to owned buildings subject to lease financing obligations at January 1, 2012 and January 2, 2011 was $2,083 and $1,883, respectively.

Depreciation expense for property and equipment associated with continuing operations for the years ended January 1, 2012, January 2, 2011 and January 3, 2010 was $12,255, $11,538 and $10,890, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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