below market lease purchase accounting adjustment

No definition available.

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Debt

+ References

No definition available.

+ Details

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities

+ References

No definition available.

+ Details

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Favorable Lease Interest

+ References

No definition available.

+ Details

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Franchise Agreements

+ References

No definition available.

+ Details

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Current and Noncurrent Liabilities

+ References

No definition available.

+ Details

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Tradename

+ References

No definition available.

+ Details

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- Definition

Deferred Tax Liability, Increase (Decrease) Due to Tax Effect of Purchase Accounting Adjustments

+ References

No definition available.

+ Details

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- Definition

Amount before amortization of leases acquired as part of a real property acquisition at below market lease rate with a finite life.

+ References

No definition available.

+ Details

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ 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=35744584&loc=d3e6927-128479

+ Details

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- Definition

This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to financial assets acquired in connection with a business combination for which the initial accounting was incomplete.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1500-128463

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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

+ Details

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- Definition

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

+ References

+ Details

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- Definition

Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

+ References

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- Definition

The amount of inventory 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)
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 55
-Paragraph 37
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- Definition

Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 55
-Paragraph 37
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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
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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

+ Details

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- Definition

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

+ References

+ Details

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- Definition

Amount of increase (decrease) to assets, excluding financial assets and goodwill, lacking physical substance with a finite life for purchase accounting adjustments.

+ References

No definition available.

+ Details

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- Definition

Fair value portion of asset representing the 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 820
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258

+ Details

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- Definition

Amount of increase (decrease) from foreign currency translation adjustments and purchase accounting adjustments 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
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267

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- Definition

Amount of increase (decrease) of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit, from purchase accounting adjustments.

+ References

No definition available.

+ Details

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- Definition

The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Investing Activities
-URI http://asc.fasb.org/extlink&oid=6516133

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3213-108585

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Acquisition of Peter Piper Pizza - Value of Net Assets Acquired (Details) - USD ($) $ in Thousands		9 Months Ended	10 Months Ended	11 Months Ended	12 Months Ended
	Oct. 16, 2014	Sep. 27, 2015	Dec. 28, 2014	Sep. 27, 2015	Jan. 03, 2016
Business Acquisition [Line Items]
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Assets					$ 0
Goodwill expected to be tax deductible					300
Peter Piper Pizza [Member]
Business Acquisition [Line Items]
Cash consideration paid	$ 118,409			$ 119,072
Cash and cash equivalents	5,267	$ 5,267		5,267
Accounts receivable	511	511		511
Inventories	820	820		820
Other current assets	598	598		598
Property, plant and equipment	14,383	14,383		14,383
Favorable lease agreements	2,000	880		880
Peter Piper Pizza's tradename	24,800	26,700		26,700
Franchise agreements	39,300	39,300		39,300
Other non-current assets	154	154		154
Indebtedness	(120)	(120)		(120)
Unfavorable lease interests	(3,290)	(3,870)		(3,870)
Deferred taxes	(12,935)	(12,904)		(12,904)
Other current and non-current liabilities	(4,061)	(4,061)		(4,061)
Net assets acquired	67,427	67,658		67,658
Excess purchase price allocated to goodwill	$ 50,982	51,414		$ 51,414
Successor [Member]
Business Acquisition [Line Items]
Cash consideration paid			$ 113,142		663
Successor [Member] \| Peter Piper Pizza [Member]
Business Acquisition [Line Items]
Cash consideration paid		$ 663
Peter Piper Pizza [Member] \| Successor [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Assets, Purchase Accounting Adjustments					(1,120)
Indefinite-lived Intangible Assets, Purchase Accounting Adjustments					1,900
below market lease purchase accounting adjustment					(580)
Deferred Tax Liability, Increase (Decrease) Due to Tax Effect of Purchase Accounting Adjustments					31
Goodwill, Translation and Purchase Accounting Adjustments					231
Peter Piper Pizza [Member] \| Successor [Member] \| Additional PPP Goodwill recognized in Q1 2015 [Member]
Business Acquisition [Line Items]
Goodwill, Translation and Purchase Accounting Adjustments					$ 432