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Recent Accounting Pronouncements (Tables)

9 Months Ended

Sep. 25, 2018

ASU 2014-09

Schedule of cumulative effects of the changes on adoption of ASU 2014-09

		Balance at			ASC 606			Balance at
		December 26, 2017			Adjustments			December 27, 2017
Liabilities
Deferred tax liabilities, net		$	5,301		$	(299)		$	5,002
Other liabilities, non-current			42,112			1,177			43,289
Equity
Retained earnings		$	602,499		$	(878)		$	601,621

		September 25, 2018
					Balances Without			Adoption Impact of
		As Reported			Adoption of ASC 606			ASC 606
Balance Sheet
Liabilities
Deferred tax liabilities, net		$	7,102		$	7,398		$	(296)
Other liabilities, non-current			48,391			47,223			1,168
Equity
Retained earnings		$	675,909		$	676,781		$	(872)

		13 Weeks Ended September 25, 2018									39 Weeks Ended September 25, 2018
					Balances Without			Adoption						Balances Without			Adoption
					Adoption of			Impact of							Adoption of		Impact of
		As Reported			ASC 606			ASC 606			As Reported			ASC 606			ASC 606
Income Statement
Revenue
Restaurant and other sales		$	589,704		$	590,928		$	(1,224)		$	1,836,179		$	1,840,678		$	(4,499)
Franchise royalties and fees			4,891			4,299			592			15,358			13,529			1,829
Costs and expenses
Other operating			91,946			93,170			(1,224)			279,182			283,681			(4,499)
General and administrative			35,023			34,439			584			100,202			98,383			1,819
Provision for income taxes			5,398			5,396			2			22,321			22,317			4
Net Income		$	29,125		$	29,119		$	6		$	127,893		$	127,887		$	6

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

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-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
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-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e725-108305

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

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