Property and Equipment (Tables)

12 Months Ended

Jan. 01, 2017

Property, Plant and Equipment [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 1, 2017 and January 3, 2016 consisted of the following: 

	January 1, 2017			January 3, 2016
Land	$	8,112		$	19,126
Owned buildings	9,174			13,625
Leasehold improvements	265,008			215,673
Equipment	203,412			181,283
Assets subject to capital leases	16,948			16,547
	502,654			446,254
Less accumulated depreciation and amortization	(254,807		)	(226,140		)
	$	247,847		$	220,114