Basis Of Presentation (Tables)

12 Months Ended

Jan. 03, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Property and equipment [Table Text Block]

The Company capitalizes all direct costs incurred to construct and substantially improve its restaurants. These costs are depreciated and charged to expense based upon their property classification when placed in service. Property and equipment is recorded at cost. Repair and maintenance activities are expensed as incurred.

Depreciation and amortization is provided using the straight-line method over the following estimated useful lives:    

Owned buildings	9	to	30 years
Equipment	3	to	7 years
Computer hardware and software	3	to	7 years
Assets subject to capital leases	Shorter of useful life or lease term

Property and equipment at January 3, 2016 and December 28, 2014 consisted of the following: 

	January 3, 2016			December 28, 2014
Land	$	19,126		$	6,316
Owned buildings	13,625			8,335
Leasehold improvements	215,673			185,109
Equipment	181,283			170,053
Assets subject to capital leases	16,547			16,018
	446,254			385,831
Less accumulated depreciation and amortization	(226,140		)	(206,448		)
	$	220,114		$	179,383