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Supplemental Balance Sheet Information | 9 Months Ended
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Sep. 30, 2018
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 as a result of franchise and lease agreements. Trade receivables consisting of royalties from franchisees are generally due within 30 days of the period in which the corresponding sales occur and are classified as Accounts and notes receivable, net in our Condensed Consolidated Balance Sheets. Upon adoption of Topic 606, Accounts and notes receivable, net also includes receivables generated from advertising cooperatives that we consolidate which were previously recorded in Advertising cooperative assets, restricted.
| 9/30/2018 |  | 12/31/2017
Accounts and notes receivable, gross | $ | 560 |  |  | $ | 419 |
Allowance for doubtful accounts | (32 | ) |  | (19 | )
Accounts and notes receivable, net | $ | 528 |  |  | $ | 400 |
Property, Plant and Equipment, net
| 9/30/2018 |  | 12/31/2017
Property, plant and equipment, gross | $ | 2,669 |  |  | $ | 3,177 |
Accumulated depreciation and amortization | (1,291 | ) |  | (1,480 | )
Property, plant and equipment, net | $ | 1,378 |  |  | $ | 1,697 |
Assets held-for-sale at September 30, 2018 and December 31, 2017 total $129 million and $37 million, respectively, and are included in Prepaid expenses and other current assets in our Condensed Consolidated Balance Sheets. 2018 amounts include assets related to approximately 210 KFC restaurants in Russia, France and the UK and approximately 80 Taco Bell restaurants in the U.S. Reconciliation of Cash and cash equivalents for Condensed Consolidated Statements of Cash Flows
| 9/30/2018 |  | 12/31/2017
Cash and cash equivalents as presented in Condensed Consolidated Balance Sheets | $ | 198 |  |  | $ | 1,522 |
Restricted cash included in Prepaid expenses and other current assets(a) | 108 |  |  | 60 |
Restricted cash and restricted cash equivalents included in Other assets(b) | 31 |  |  | 17 |
Cash, Cash Equivalents and Restricted Cash as presented in Condensed Consolidated Statements of Cash Flows(c) | $ | 337 |  |  | $ | 1,599 |
(a) | Restricted cash within Prepaid expenses and other current assets primarily relates to the Taco Bell Securitization interest reserves and cash related to advertising cooperatives that we consolidate which can only be used to settle obligations of the respective cooperatives. As of September 30, 2018, Restricted cash within Prepaid expenses and other current assets also includes $9 million of cash held by an entity that will be refranchised whose assets are classified as held for sale.
(b) | Primarily trust accounts related to our self-insurance program and cash balances required, to the extent necessary, to meet statutory minimum net worth requirements for legal entities which enter into U.S. franchise agreements.
(c) | Upon adoption of Topic 606 we reclassified $11 million and $58 million, respectively, from Advertising cooperative assets, restricted to Cash and cash equivalents and Prepaid expenses and other current assets. These amounts are included in the Beginning of Period balance of Cash, Cash Equivalents, Restricted Cash and Restricted Cash equivalents in our Condensed Consolidated Statement of Cash Flows for the year to date ended September 30, 2018.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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- Definition Supplemental Balance Sheet Information Disclosure [Abstract] + References No definition available. + Details
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