Discontinued Operations (Tables) - Discontinued Operations [Member]

12 Months Ended

Dec. 31, 2016

Dec. 26, 2015

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Condensed Income Statement [Table Text Block]

The following table presents the financial results of the Company’s discontinued operations:



	2016^(a)			2015			2014
Company sales	$	5,667		$	6,789		$	6,821
Franchise and license fees and income	109			120			113
Company restaurant expenses	(4,766		)	(5,913		)	(6,011		)
G&A expenses^(b)	(406		)	(405		)	(391		)
Franchise and license expenses	(45		)	(48		)	(44		)
Closures and impairment expenses^(c)	(57		)	(64		)	(517		)
Refranchising gain	12			13			17
Other income^(d)	49			27			52
Interest income, net	8			7			13
Income from discontinued operations before income taxes	571			526			53
Income tax benefit (provision)^(e)	65			(164		)	(38		)
Income from discontinued operations - including noncontrolling interests	636			362			15
(Income) loss from discontinued operations - noncontrolling interests	(11		)	(5		)	30
Income from discontinued operations - YUM! Brands, Inc.	$	625		$	357		$	45


(a)	Includes Yum China financial results from January 1, 2016 to October 31, 2016.


(b)	Includes costs incurred to execute the Separation of $68 million and $9 million for 2016 and 2015, respectively. Such costs primarily relate to transaction advisors, legal and other consulting fees.


(c)	During 2014, we recorded a $463 million non-cash impairment charge related to the investment in China's Little Sheep restaurant business. The tax benefit associated with these losses of $76 million and the losses allocated to the noncontrolling founding shareholder of $26 million resulted in a net impact of $361 million on Income from discontinued operations - YUM! Brands, Inc.


(d)	Primarily relates to equity income from KFC franchisees in which Yum China owns a minority interest.

(e)

During 2016, we recorded a tax benefit of $233 million related to previously recorded losses associated with our Little Sheep business. The tax benefit associated with these losses was able to be recognized as a result of legal entity restructuring completed in anticipation of the Separation.

Condensed Balance Sheet [Table Text Block]

The assets, liabilities and redeemable noncontrolling interest related to Yum China and presented as discontinued operations in our Consolidated Balance Sheets are as follows:



	2015
Cash and cash equivalents	$	424
Accounts and notes receivable, net	53
Inventories	189
Prepaid expenses and other current assets	108
Current assets of discontinued operations	774

Property, plant and equipment, net	1,841
Goodwill	85
Intangible assets, net	107
Investments in unconsolidated affiliates	61
Other assets	192
Deferred income taxes	85
Noncurrent assets of discontinued operations	2,371
Total assets classified as discontinued operations	$	3,145

Accounts payable and other current liabilities	$	912
Income taxes payable	22
Current liabilities of discontinued operations	934

Long-term debt	34
Other liabilities and deferred credits	213
Non-current liabilities of discontinued operations	247
Total liabilities classified as discontinued operations	$	1,181

Redeemable noncontrolling interest	$	6