XML 50 R32.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Taxes (Tables)

12 Months Ended

Dec. 27, 2011

Income Taxes

Schedule of components of income tax (benefit) and provision

		Year Ended December 27, 2011			Year Ended December 28, 2010			Year Ended December 29, 2009
Current:
Federal		$	20,546		$	20,561		$	18,680
State			6,149			5,323			4,937
Total current			26,695			25,884			23,617
Deferred:
Federal			289			1,788			231
State			(219	)		11			(357	)
Total deferred			70			1,799			(126	)
Income tax provision		$	26,765		$	27,683		$	23,491

Schedule of reconciliation of the statutory federal income tax rate to the entity's effective tax rate

		December 27, 2011			December 28, 2010			December 29, 2009
Tax at statutory federal rate			35.0	%		35.0	%		35.0	%
State and local tax, net of federal benefit			3.7			3.7			3.7
FICA tip tax credit			(6.0	)		(5.4	)		(6.2	)
HIRE retention credit			(2.1	)		—			—
Work opportunity tax credit			(1.2	)		(2.1	)		(1.4	)
Incentive stock options			(0.2	)		(0.1	)		0.4
Nondeductible officer compensation			0.5			0.9			1.1
Other			(0.2	)		0.2			0.5
Total			29.5	%		32.2	%		33.1	%

Schedule of components of deferred tax assets (liabilities)

		December 27, 2011			December 28, 2010
Deferred tax assets:
Insurance reserves		$	3,252		$	2,641
Other reserves			473			343
Deferred rent			5,831			4,757
Share-based compensation			5,460			3,632
Unredeemed gift cards			2,812			2,627
Other assets and liabilities			4,791			4,537
Total deferred tax asset			22,619			18,537
Deferred tax liabilities:
Depreciation and amortization			(27,422	)		(24,373	)
Other assets and liabilities			(545	)		(240	)
Total deferred tax liability			(27,967	)		(24,613	)
Net deferred tax liability		$	(5,348	)	$	(6,076	)
Current deferred tax asset		$	3,367		$	2,368
Noncurrent deferred tax liability			(8,715	)		(8,444	)
Net deferred tax liability		$	(5,348	)	$	(6,076	)

Schedule of reconciliation of the beginning and ending liability for unrecognized tax benefits

		Uncertain tax positions impacting tax rate			Uncertain tax positions not impacting tax rate			Total uncertain tax positions
Balance at December 29, 2009		$	206		$	198		$	404
Additions to tax positions related to prior years			—			—			—
Reductions due to statute expiration			(82	)		(198	)		(280	)
Balance at December 28, 2010			124			—			124
Additions to tax positions related to prior years			91			—			91
Reductions due to statute expiration			(91	)		—			(91	)
Balance at December 27, 2011		$	124		$	—		$	124

X

- Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 9

-Section 50

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 2

-Section 50

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 12

-Section 50

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 48

-Paragraph 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

+ Details

Name:	us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration