Intangible Assets (Tables)

12 Months Ended

Dec. 29, 2019

Goodwill [Line Items]

Schedule of Goodwill [Table Text Block]

Goodwill at December 31, 2017	$	36,792
Acquisitions of restaurants (Note 2)	1,677
Goodwill at December 30, 2018	38,469
Acquisitions of restaurants (Note 2)	84,150
Goodwill at December 29, 2019	$	122,619

Intangible Assets [Table Text Block]

The following is a summary of the Company’s franchise rights as of the respective balance sheet dates:

Balance at December 31, 2017	$	152,028
Acquisitions of restaurants (Note 2)	31,275
Amortization expense	(7,406		)
Balance at December 30, 2018	175,897
Acquisitions of restaurants (Note 2)	184,309
Amortization expense	(11,265		)
Balance at December 29, 2019	$	348,941

In accordance with the adoption of ASC 842, as of December 31, 2018, the first day of fiscal 2019, unamortized favorable leases of $5.9 million and unfavorable leases of $12.3 million were reclassified to be included in the beginning balance of operating right-of-use assets.

The following is a summary of the Company’s favorable and unfavorable leases as of December 30, 2018, which were included as assets and liabilities, respectively, on the accompanying consolidated balance sheets:

	December 30, 2018
	Gross Carrying Amount		Accumulated Amortization
Favorable leases	$	8,148	$	2,256
Unfavorable leases	$	18,423	$	6,075