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Items Affecting Comparability of Net Income and Cash Flows (Tables) | 12 Months Ended
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Dec. 26, 2015
Facility Actions [Line Items] |
Details of Impairment of Long-Lived Assets Held and Used by Asset | The losses related to Little Sheep that have occurred concurrent with our trademark and goodwill impairments in 2014 and 2013, none of which have been allocated to any segment for performance reporting purposes, are summarized below:
| 2014 |  | 2013 |  | Income Statement Classification
Impairment of Goodwill | $ | 160 |  |  | $ | 222 |  |  | Closures and Impairment (income) expense
Impairment of Trademark | 284 |  |  | 69 |  |  | Closures and Impairment (income) expense
Impairment of PP&E | 14 |  |  | 4 |  |  | Closures and Impairment (income) expense
Impairment of Investment in Little Sheep Meat | 5 |  |  | — |  |  | Closures and Impairment (income) expense
Tax Benefit | (76 | ) |  | (18 | ) |  | Income tax provision
Loss Attributable to Non-Controlling Interest | (26 | ) |  | (19 | ) |  | Net Income (loss) noncontrolling interests
Net loss | $ | 361 |  |  | $ | 258 |  |  | Net Income - YUM! Brands, Inc.
Refranchising (gain) loss [Member] |
Facility Actions [Line Items] |
Facility Actions | Refranchising (Gain) Loss The Refranchising (gain) loss by reportable segment is presented below. We do not allocate such gains and losses to our segments for performance reporting purposes.
|  | Refranchising (gain) loss |  |  |  |  |
|  | 2015 |  | 2014 |  | 2013 |  |  |  |  |
China |  | $ | (13 | ) |  | $ | (17 | ) |  | $ | (5 | ) |  |  |  |  |
KFC Division(a) |  | 30 |  |  | (18 | ) |  | (8 | ) |  |  |  |  |
Pizza Hut Division(a)(b) |  | 55 |  |  | 4 |  |  | (3 | ) |  |  |  |  |
Taco Bell Division |  | (65 | ) |  | (4 | ) |  | (84 | ) |  |  |  |  |
India |  | 3 |  |  | 2 |  |  | — |  |  |  |  |  |
Worldwide |  | $ | 10 |  |  | $ | (33 | ) |  | $ | (100 | ) |  |  |  |  |
(a) | In 2010 we refranchised our then-remaining Company-operated restaurants in Mexico. To the extent we owned it, we did not sell the real estate related to certain of these restaurants, instead leasing it to the franchisee. During 2015, we sold the real estate for approximately $58 million. While these proceeds exceeded the book value of the real estate, the sale represented a substantial liquidation of our Mexican foreign entities under GAAP. As such, the accumulated translation losses associated with our Mexican business were included in our loss on the sale. We recorded charges of $80 million representing the excess of the sum of the book value of the real estate and other related assets and our accumulated translation losses over the sales price. Consistent with the classification of the original market refranchising transaction, these charges were classified as Refranchising (gain) loss. Refranchising losses of $40 million were associated with both the KFC and Pizza Hut Divisions.
Our KFC and Pizza Hut Divisions earned approximately $2 million and $1 million, respectively, of rental income in 2015 and $3 million and $1 million, respectively, of rental income in 2014 related to this real estate that transferred to the buyer subsequent to the sale of the real estate. We continue to earn U.S. dollar-denominated franchise fees, most of which are sales-based royalties, under our existing franchise contracts with our Mexico franchisee.
(b) | During 2015 we recognized charges of $16 million within Refranchising (gain) loss associated with the refranchising of our company-owned Pizza Hut restaurants in Korea. While additional gains or losses may occur as the refranchising plans move forward, such amounts are not expected to be material at this time.
Closures and impairment (income) expenses |
Facility Actions [Line Items] |
Facility Actions | Store Closure and Impairment Activity Store closure (income) costs and Store impairment charges by reportable segment are presented below. These tables exclude $463 million and $295 million of Little Sheep impairment losses in 2014 and 2013, respectively which were not allocated to any segment for performance reporting purposes.
|  | 2015
|  | China |  | KFC |  | Pizza Hut |  | Taco Bell |  | India |  | Worldwide
Store closure (income) costs(a) |  | $ | (6 | ) |  | $ | 1 |  |  | $ | (2 | ) |  | $ | (1 | ) |  | $ | — |  |  | $ | (8 | )
Store impairment charges |  | 70 |  |  | 7 |  |  | 5 |  |  | 4 |  |  | 1 |  |  | 87 |
Closure and impairment (income) expenses |  | $ | 64 |  |  | $ | 8 |  |  | $ | 3 |  |  | 3 |  |  | $ | 1 |  |  | $ | 79 |
|  | 2014
|  | China |  | KFC |  | Pizza Hut |  | Taco Bell |  | India |  | Worldwide
Store closure (income) costs(a) |  | $ | — |  |  | $ | 2 |  |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | 3 |
Store impairment charges |  | 54 |  |  | 7 |  |  | 4 |  |  | 3 |  |  | 1 |  |  | 69 |
Closure and impairment (income) expenses |  | $ | 54 |  |  | $ | 9 |  |  | $ | 5 |  |  | $ | 3 |  |  | $ | 1 |  |  | $ | 72 |
|  | 2013
|  | China |  | KFC |  | Pizza Hut |  | Taco Bell |  | India |  | Worldwide
Store closure (income) costs(a) |  | $ | (1 | ) |  | $ | (1 | ) |  | $ | (3 | ) |  | $ | — |  |  | $ | — |  |  | $ | (5 | )
Store impairment charges |  | 31 |  |  | 4 |  |  | 3 |  |  | 1 |  |  | 2 |  |  | 41 |
Closure and impairment (income) expenses |  | $ | 30 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 1 |  |  | $ | 2 |  |  | $ | 36 |
(a) | Store closure (income) costs include the net gain or loss on sales of real estate on which we formerly operated a Company-owned restaurant that was closed, lease reserves established when we cease using a property under an operating lease and subsequent adjustments to those reserves and other facility-related expenses from previously closed stores. Remaining lease obligations for closed stores were not material at December 26, 2015 or December 27, 2014.

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- Definition Tabular disclosure for impairment of long-lived assets held and used by an entity which includes a description of the impaired long-lived asset and facts and circumstances leading to the impairment, aggregate amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=51719941&loc=d3e2921-110230 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section CC -Subsection 3 + Details
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