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Supplemental Balance Sheet Information | 8 Months Ended
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Sep. 03, 2016
Supplemental Balance Sheet Information Disclosure [Abstract] |
Supplemental Balance Sheet Information | Supplemental Balance Sheet Information Accounts and Notes Receivable, net The Company’s receivables are primarily generated as a result of ongoing business relationships with our franchisees and licensees as a result of franchise and lease agreements. Trade receivables consisting of royalties from franchisees and licensees are generally due within 30 days of the period in which the corresponding sales occur and are classified as Accounts and notes receivable on our Condensed Consolidated Balance Sheets.
| 9/3/2016 |  | 12/26/2015
Accounts and notes receivable, gross | $ | 460 |  |  | $ | 393 |
Allowance for doubtful accounts | (20 | ) |  | (16 | )
Accounts and notes receivable, net | $ | 440 |  |  | $ | 377 |
Property, Plant and Equipment, net
| 9/3/2016 |  | 12/26/2015
Property, plant and equipment, gross | $ | 7,708 |  |  | $ | 7,832 |
Accumulated depreciation and amortization | (3,698 | ) |  | (3,643 | )
Property, plant and equipment, net | $ | 4,010 |  |  | $ | 4,189 |
Assets held for sale at September 3, 2016 and December 26, 2015 total $14 million and $28 million, respectively, and are included in Prepaid expenses and other current assets on our Condensed Consolidated Balance Sheets. Noncontrolling Interests Noncontrolling interests represent the ownership interests of minority shareholders of the entities that operate KFC restaurants in Beijing and Shanghai, China. At December 26, 2015, the Redeemable noncontrolling interest comprised the 7% ownership interest in Little Sheep held by the Little Sheep founding shareholders, and was classified outside of permanent equity on our Condensed Consolidated Balance Sheets due to redemption rights held by the Little Sheep founding shareholders. During the quarter ended June 11, 2016, the Little Sheep founding shareholders sold their remaining 7% Little Sheep ownership interest to YUM pursuant to their redemption rights. The difference between the purchase price of less than $1 million, which was determined using a non-fair value based formula pursuant to the agreement governing the redemption rights, and the carrying value of their redeemable noncontrolling interest, was recorded as an $8 million loss attributable to noncontrolling interests during the quarter ended June 11, 2016. Consistent with our 2012 gain on the acquisition of Little Sheep and subsequent impairments of Little Sheep goodwill and intangibles in 2013 and 2014, this loss attributable to noncontrolling interests is not being allocated to any segment operating results. A reconciliation of the beginning and ending carrying amount of the equity attributable to noncontrolling interests is as follows:
| Noncontrolling Interests |  | Redeemable Noncontrolling Interest
Balance at December 26, 2015 | $ | 58 |  |  | $ | 6 |
Net Income (loss) – noncontrolling interests | 17 |  |  | 1 |
Noncontrolling interest loss upon redemption | — |  |  | (8 | )
Dividends declared | (7 | ) |  | — |
Currency translation adjustments and other | (2 | ) |  | 1 |
Balance at September 3, 2016 | $ | 66 |  |  | $ | — |

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