XML 84 R34.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2013
Income Taxes |
Schedule of components of income tax (benefit) and provision |
|  | Fiscal Year Ended |
--- | --- | --- | ---
|  | December 31, 2013 |  | December 25, 2012 |  | December 27, 2011 |
Current: |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 28,648 |  | $ | 29,286 |  | $ | 20,546 |
State |  |  | 6,439 |  |  | 7,618 |  |  | 6,149 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total current |  |  | 35,087 |  |  | 36,904 |  |  | 26,695 |
Deferred: |  |  |  |  |  |  |  |  |  |
Federal |  |  | (919 | ) |  | (1,511 | ) |  | 289 |
State |  |  | (28 | ) |  | (655 | ) |  | (219 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred |  |  | (947 | ) |  | (2,166 | ) |  | 70 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income tax provision |  | $ | 34,140 |  | $ | 34,738 |  | $ | 26,765 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Schedule of reconciliation of the statutory federal income tax rate to the entity's effective tax rate |
|  | December 31, 2013 |  | December 25, 2012 |  | December 27, 2011 |
--- | --- | --- | --- | --- | --- | --- | ---
Tax at statutory federal rate |  |  | 35.0 | % |  | 35.0 | % |  | 35.0 | %
State and local tax, net of federal benefit |  |  | 3.5 |  |  | 3.7 |  |  | 3.7 |
FICA tip tax credit |  |  | (6.5 | ) |  | (6.2 | ) |  | (6.0 | )
HIRE retention credit |  |  | — |  |  | — |  |  | (2.1 | )
Work opportunity tax credit |  |  | (1.7 | ) |  | (0.9 | ) |  | (1.2 | )
Incentive stock options |  |  | (0.7 | ) |  | (0.2 | ) |  | (0.2 | )
Nondeductible officer compensation |  |  | 0.4 |  |  | 1.2 |  |  | 0.5 |
Net income attributable to noncontrolling interests |  |  | (1.1 | ) |  | — |  |  | — |
Other |  |  | — |  |  | 0.2 |  |  | (0.2 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total |  |  | 28.9 | % |  | 32.8 | % |  | 29.5 | %
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Schedule of components of deferred tax assets (liabilities) |
|  | December 31, 2013 |  | December 25, 2012 |
--- | --- | --- | --- | --- | ---
Deferred tax assets: |  |  |  |  |  |  |
Insurance reserves |  | $ | 3,876 |  | $ | 3,142 |
Other reserves |  |  | 515 |  |  | 450 |
Deferred rent |  |  | 8,563 |  |  | 7,185 |
Share-based compensation |  |  | 5,246 |  |  | 5,231 |
Deferred revenue—gift cards |  |  | 3,860 |  |  | 3,135 |
Deferred compensation |  |  | 4,200 |  |  | 3,507 |
Other assets and liabilities |  |  | 3,311 |  |  | 2,456 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred tax asset |  |  | 29,571 |  |  | 25,106 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: |  |  |  |  |  |  |
Property and equipment |  |  | (27,585 | ) |  | (24,449 | )
Goodwill and intangibles |  |  | (3,304 | ) |  | (2,943 | )
Other assets and liabilities |  |  | (1,603 | ) |  | (980 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred tax liability |  |  | (32,492 | ) |  | (28,372 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax liability |  | $ | (2,921 | ) | $ | (3,266 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current deferred tax asset |  | $ | 2,853 |  | $ | 2,836 |
Noncurrent deferred tax liability |  |  | (5,774 | ) |  | (6,102 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax liability |  | $ | (2,921 | ) | $ | (3,266 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
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 27, 2011 |  | $ | 124 |  | $ | — |  | $ | 124 |
Additions to tax positions related to prior years |  |  | 145 |  |  | — |  |  | 145 |
Reductions due to statute expiration |  |  | (87 | ) |  | — |  |  | (87 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance at December 25, 2012 |  |  | 182 |  |  | — |  |  | 182 |
Additions to tax positions related to current year |  |  | 102 |  |  | — |  |  | 102 |
Reductions due to exam settlement |  |  | (112 | ) |  | — |  |  | (112 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance at December 31, 2013 |  | $ | 172 |  | $ | — |  | $ | 172 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​

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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -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 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