Note 20. Business Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Schedule Of Net Revenue by Segment

	Revenue
			Transition Period				Fiscal Year
	2015		2014		2013		2014		2013
					(unaudited)
Operating Businesses:
Restaurant Operations:
Steak n Shake	$	805,771	$	212,369	$	201,483	$	765,600	$	737,090
Western		13,967		3,279		2,959		12,555		14,829
Total Restaurant Operations		819,738		215,648		204,442		778,155		751,919
First Guard		17,232		3,574		—		5,715		—
Maxim		24,482		5,228		—		9,941		—
Total Operating Businesses		861,452		224,450		204,442		793,811		751,919
Consolidated Affiliated Partnerships		—		—		—		—		3,903
	$	861,452	$	224,450	$	204,442	$	793,811	$	755,822

Schedule of reconciliation of segments earnings to consolidated

	Earnings (Loss) Before Income Taxes
				Transition Period						Fiscal Year
	2015			2014			2013			2014			2013
							(unaudited)
Operating Businesses:
Restaurant Operations:
Steak n Shake	$	39,749		$	10,172		$	9,461		$	26,494		$	28,376
Western		1,849			394			329			1,765			511
Total Restaurant Operations		41,598			10,566			9,790			28,259			28,887
First Guard		3,529			906			—			1,461			—
Maxim		(18,105	)		(5,498	)		—			(15,981	)		—
Other		564			3			21			500			4,748
Total Operating Businesses		27,586			5,977			9,811			14,239			33,635
Corporate and investments:
Corporate		(13,722	)		(1,807	)		(3,264	)		(8,503	)		(14,465	)
Investment gains (including contributions)		—			—			—			29,524			183,774
Investment partnership gains (loss)		(39,356	)		144,702			23,493			14,055			20,068
Total corporate		(53,078	)		142,895			20,229			35,076			189,377
Interest expense on notes
payable and other borrowings		(11,939	)		(3,272	)		(1,641	)		(10,299	)		(6,551	)
	$	(37,431	)	$	145,600		$	28,399		$	39,016		$	216,461

Schedule of consolidated capital expenditure, depreciation, and amortization captions

	Capital Expenditures
			Transition Period				Fiscal Year
	2015		2014		2013		2014		2013
					(unaudited)
Operating Businesses:
Restaurant Operations:
Steak n Shake	$	8,434	$	8,733	$	4,997	$	25,398	$	6,337
Western		43		—		11		1,113		64
Total Restaurant Operations		8,477		8,733		5,008		26,511		6,401
First Guard		102		10		—		—		—
Maxim		16		57		—		312		—
Other		2,486		7		275		6,840		6,235
Total Operating Businesses		11,081		8,807		5,283		33,663		12,636
Corporate		2		9		—		2,149		1,531
Consolidated results	$	11,083	$	8,816	$	5,283	$	35,812	$	14,167

	Depreciation and Amortization
			Transition Period				Fiscal Year
	2015		2014		2013		2014		2013
					(unaudited)
Operating Businesses:
Restaurant Operations:
Steak n Shake	$	23,045	$	6,289	$	6,274	$	23,402	$	24,230
Western		691		172		160		662		693
Total Restaurant Operations		23,736		6,461		6,434		24,064		24,923
First Guard		36		30		—		38		—
Maxim		296		151		—		211		—
Other		412		116		34		279		—
Total Operating Businesses		24,480		6,758		6,468		24,592		24,923
Corporate		300		70		98		313		327
Consolidated results	$	24,780	$	6,828	$	6,566	$	24,905	$	25,250

Reconciliation of Assets from Segment to Consolidated

	Identifiable Assets
	December 31,
	2015		2014
Reportable segments:
Restaurant Operations:
Steak n Shake	$	409,505	$	422,784
Western		17,626		19,241
Total Restaurant Operations		427,131		442,025
First Guard		41,159		36,847
Maxim		24,418		23,759
Other		23,587		22,518
Corporate		15,934		91,660
Investment partnerships		471,689		697,982
Total assets	$	1,003,918	$	1,314,791