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Leases | 9 Months Ended
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Sep. 30, 2020
Leases [Abstract] |
Leases | 8. Leases We determine if a contract contains a lease at inception. Our material operating leases consist of restaurant locations and office space. Our leases generally have remaining terms of 1-20 years and most include options to extend the leases for additional 5-year periods. Generally, the lease term is the minimum of the noncancelable period of the lease or the lease term inclusive of reasonably certain renewal periods up to a term of 20 years. The components of lease cost were as follows:
|  | Three months ended |  | Nine months ended
|  | September 30, |  | September 30,
| Classification | 2020 |  | 2019 |  | 2020 |  | 2019
Operating lease cost | Occupancy, Other operating costs, General and administrative expenses and Pre-opening costs | $ | 84,667 |  | $ | 77,483 |  | $ | 248,469 |  | $ | 228,989
Short-term lease cost | Other operating costs |  | - |  |  | 737 |  |  | 36 |  |  | 2,211
Variable lease cost | Occupancy |  | 9,424 |  |  | 9,429 |  |  | 27,360 |  |  | 27,809
Sublease income | General and administrative expenses |  | (1,033) |  |  | (886) |  |  | (2,682) |  |  | (2,561)
Total lease cost |  | $ | 93,058 |  | $ | 86,763 |  | $ | 273,183 |  | $ | 256,448
Supplemental disclosures of cash flow information related to leases were as follows:
| Three months ended |  | Nine months ended
| September 30, |  | September 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Cash paid for operating lease liabilities | $ | 84,008 |  | $ | 74,520 |  | $ | 228,492 |  | $ | 219,924
Operating lease assets obtained in exchange for operating lease liabilities(1) | $ | 129,387 |  | $ | 153,653 |  | $ | 368,466 |  | $ | 2,619,699
Derecognition of operating lease assets due to terminations or impairment | $ | 1,777 |  | $ | 832 |  | $ | 16,194 |  | $ | 13,985
(1) Amounts for the nine months ended September 30, 2019 include the transition adjustment for the adoption of Topic 842 discussed in our annual report on Form 10-K for the year ended December 31, 2019. In April 2020, the FASB issued guidance allowing entities to make a policy election whether to account for lease concessions related to the COVID-19 pandemic as lease modifications. The election applies to any lessor-provided lease concession related to the impact of the COVID-19 pandemic, provided the concession does not result in a substantial increase in the rights of the lessor or in the obligations of the lessee. During the nine months ended September 30, 2020, we have received non-substantial concessions from certain landlords in the form of rent deferrals and abatements. We have elected to not account for these rent concessions as lease modifications. The recognition of rent concessions did not have a material impact on our condensed consolidated financial statements as of September 30, 2020.

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- Definition The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -URI http://asc.fasb.org/topic&trid=2208923 + Details
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