Property and Equipment

12 Months Ended

Dec. 30, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

4. Property and Equipment

Property and equipment at December 30, 2012 and January 1, 2012 consisted of the following:



	December 30, 2012			January 1, 2012
Land	$	3,639		$	23,772
Owned buildings	6,997			24,340
Leasehold improvements	125,551			203,720
Equipment	154,678			238,840
Assets subject to capital leases	16,085			6,522
	306,950			497,194
Less accumulated depreciation and amortization	(171,024		)	(306,884		)
	$	135,926		$	190,310

Assets subject to capital leases primarily pertain to buildings leased for certain restaurant locations and certain restaurant equipment leases and had accumulated amortization at December 30, 2012 and January 1, 2012 of $6,102 and $5,651, respectively. At December 30, 2012 and January 1, 2012, land of $353 and $4,175, respectively, and owned buildings of $699 and $4,867, respectively, were subject to lease financing obligations accounted for under the lease financing method (See Note 10). Accumulated depreciation pertaining to owned buildings subject to lease financing obligations at December 30, 2012 and January 1, 2012 was $379 and $2,083, respectively.

Depreciation expense for all property and equipment for the years ended December 30, 2012, January 1, 2012 and January 2, 2011 was $21,632, $12,255 and $11,538, 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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