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Note 4. Discontinued Operations Discontinued Operations (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2017 | Sep. 30, 2016 | Sep. 30, 2017 | Sep. 30, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |
Closures and impairment (income) expenses |  |  |  |  | $ (3) | $ (10) |
Gain (Loss) on Disposition of Assets |  | $ 201 | $ 21 |  | 331 | 75 |
Interest Income (Expense), Net |  | (109) | (98) |  | (322) | (191) |
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent |  |  | 422 |  |  | 630 |
Discontinued Operations [Member] |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |
Costs associated with the spin-off of the China business |  |  | 7 |  |  | 25 |
Company sales |  |  | 1,848 | [1] |  | 4,684 | [2]
Franchise Revenue |  |  | 35 | [1] |  | 90 | [2]
Cost of Goods Sold |  |  | (1,488) | [1] |  | (3,896) | [2]
General and Administrative Expense |  |  | (111) | [1] |  | (297) | [2]
Franchise Costs |  |  | (15) | [1] |  | (40) | [2]
Closures and impairment (income) expenses |  |  | (5) | [1] |  | (36) | [2]
Gain (Loss) on Disposition of Assets |  |  | 3 | [1] |  | 8 | [2]
Other Income |  |  | 18 | [1] |  | 44 | [2]
Interest Income (Expense), Net |  |  | 4 | [1] |  | 7 | [2]
Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax | [3] |  | 289 | [1] |  | 564 | [2]
Income tax provision | [4] |  | 143 | [1] |  | 76 | [2]
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest |  |  | 432 | [1] |  | 640 | [2]
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Noncontrolling Interest |  |  | (10) | [1] |  | (10) | [2]
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent |  | 0 | 422 | [1] | 0 | 630 | [2]
Continuing Operations [Member] |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |
Company sales |  | 871 | 992 |  | 2,682 | 2,951 |
Franchise Revenue |  | 565 | 526 |  | 1,619 | 1,519 |
Cost of Goods Sold |  | (717) | (831) |  | (2,223) | (2,475) |
General and Administrative Expense |  | (215) | (270) |  | (699) | (767) |
Franchise Costs |  | (61) | (40) |  | (161) | (145) |
Closures and impairment (income) expenses |  | (1) | (1) |  | (3) | (10) |
Gain (Loss) on Disposition of Assets |  | 201 | 21 |  | 331 | 75 |
Interest Income (Expense), Net |  | (109) | (98) |  | (322) | (191) |
Income tax provision |  | (106) | (83) |  | (278) | (263) |
CHINA | Continuing Operations [Member] |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |
Discontinued Operation, Amount of Continuing Cash Flows after Disposal |  | $ 63 |  |  | $ 167 |  |
Restatement Adjustment [Member] |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent |  |  | 4 |  |  | (13) |
Restatement Adjustment [Member] | CHINA | Continuing Operations [Member] |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |
Franchise Revenue |  |  | 64 |  |  | 189 |
Value Added Tax |  |  | 4 |  |  | 12 |
Little Sheep Group Limited [Member] | Discontinued Operations [Member] |  |  |  |  |  |  |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |  |  |  |  |  |  |
Income tax provision |  |  | $ (233) |  |  | $ (233) |
[1] | Includes historical Yum China financial results from June 1, 2016 to August 31, 2016.
[2] | Includes historical Yum China financial results from January 1, 2016 to August 31, 2016, plus an additional month of expense associated with the license fee paid to YUM to conform to the new YUM reporting calendar.
[3] | Includes costs incurred to execute the Separation of $7 million and $25 million for the quarter and year to date ended September 30, 2016. Such costs primarily related to transaction advisors, legal and other consulting fees.
[4] | Includes a tax benefit of $233 million recognized in the third quarter of 2016 related to previously recorded losses associated with our former Little Sheep business. The tax benefit associated with these losses was able to be recognized as a result of legal entity restructuring in anticipation of the Separation.

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- Definition Includes the net gain or loss on sales of real estate on which we formerly operated a Company 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; in addition, the charge against earnings resulting from the impairment of restaurants we anticipate continuing to operate as Company stores. + References No definition available. + Details
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