Other Liabilities, Long-Term Other Liabilities, Long-Term Table (Tables)

12 Months Ended

Dec. 30, 2012

Schedule of Other Assets and Other Liabilities [Table Text Block]

Other liabilities, long-term, at December 30, 2012 and January 1, 2012 consisted of the following:



	December 30, 2012		January 1, 2012
Accrued occupancy costs	$	5,591	$	14,296
Accrued workers’ compensation and general liability claims	2,025		3,208
Deferred compensation	282		965
Obligation to BKC for right of first refusal	2,393		—
Other	2,282		3,198
	$	12,573	$	21,667

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

The following table presents the activity in the accrual for closed restaurant locations, of which $1.1 million was included in long-term accrued occupancy costs above as of January 1, 2012, with the remainder in other current liabilities. The exit cost reserve pertained solely to Fiesta restaurants, and as such the liability was included in the Spin-off discussed in Note 3.



	January 1, 2012
Balance, January 2, 2011	$	1,665
Provisions for restaurant closures	800
Changes in estimates of accrued costs	649
Payments, net	(1,021		)
Other adjustments	153
Balance, January 1, 2012	$	2,246

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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