Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Favorable Leases

No definition available.

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Unfavorable Leases

+ References

No definition available.

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- Definition

The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 30

-Section 50

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

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- Definition

Amount of facility held for productive use including, but not limited to, office, production, storage and distribution facilities, acquired at the acquisition date.

+ References

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- Definition

Amount of capital lease obligation, assumed at the acquisition date.

+ References

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- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

+ References

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- Definition

Amount of other liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

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- Definition

Amount of tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment, acquired at the acquisition date.

+ References

+ Details

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- Definition

The amount of identifiable intangible assets recognized as of the acquisition date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 55

-Paragraph 37

-URI http://asc.fasb.org/extlink&oid=25498275&loc=d3e2207-128464

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- Definition

The amount of inventory recognized as of the acquisition date.

+ References

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- Definition

Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.

+ References

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- Definition

The amount of property, plant, and equipment recognized as of the acquisition date.

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- Definition

Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

+ References

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- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 45

-Paragraph 1

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Acquisition Business Acquisition, Purchase Price Allocation (Details) (USD $) In Thousands, unless otherwise specified	Dec. 29, 2013	Dec. 30, 2012	May 30, 2012
Business Acquisition [Line Items]
Cash			$ 417
Inventory			3,336
Franchise fees			8,597
Franchise rights			30,700
Favorable leases			3,470
Deferred tax assets			2,465
Goodwill	8,162	8,162	6,712
Capital lease obligation for equipment			(10,779)
Other liabilities			(174)
Unfavorable leases			(9,553)
Net assets acquired			74,537
Leasehold Improvements [Member]
Business Acquisition [Line Items]
Leasehold improvements			7,640
Equipment [Member]
Business Acquisition [Line Items]
Restaurant equipment			20,955
Assets Held under Capital Leases [Member]
Business Acquisition [Line Items]
Restaurant equipment - subject to capital lease			$ 10,751