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Restaurant Acquisition (Notes) | 6 Months Ended
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Jun. 30, 2018
Business Combinations [Abstract] |
Business Combination Disclosure [Text Block] | Restaurant Acquisitions On February 19, 2018, April 16, 2018 and May 1, 2018, the Company acquired one existing restaurant from three separate franchisees. The total purchase prices were $1.9 million, $1.9 million, and $2.2 million, respectively, which were funded by cash flows from operations. The following table summarizes the preliminary allocations of the purchase prices to the estimated fair values of assets acquired and liabilities assumed at the date of the acquisitions (in thousands):
| Purchase Price Allocation
| February 19, 2018 |  | April 16, 2018 |  | May 1, 2018
| Acquisition |  | Acquisition |  | Acquisition
Working capital | $ | 4 |  |  | $ | 20 |  |  | $ | 7 |
Property and equipment | 26 |  |  | 160 |  |  | 28 |
Reacquired franchise rights | 541 |  |  | 1,277 |  |  | 887 |
Goodwill | 1,331 |  |  | 458 |  |  | 1,309 |
Gift card liability | (2 | ) |  | — |  |  | — |
Total purchase price | $ | 1,900 |  |  | $ | 1,915 |  |  | $ | 2,231 |
The results of the operations of these locations are included in our Consolidated Statements of Operations as of the date of acquisitions. The acquisitions were accounted for as business combinations. The estimates of fair value are preliminary, and are therefore subject to further refinement. The excess of the purchase price over the aggregate fair value of assets acquired was allocated to goodwill and is attributable to the benefits expected as a result of the acquisition, including sales and unit growth opportunities. As of June 30, 2018, $3.1 million of the goodwill from these acquisitions is expected to be deductible for federal income tax purposes. Pro-forma financial information of the combined entities is not presented due to the immaterial impact of the financial results of the acquired restaurants on our consolidated financial statements. The fair value measurements of tangible and intangible assets and liabilities as of the acquisition dates are based on significant inputs not observed in the market and thus represents a Level 3 fair value measurement. Fair value measurements for reacquired franchise rights were determined using the income approach. Fair value measurements for property and equipment were determined using the cost approach.

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- Definition The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -URI http://asc.fasb.org/topic&trid=2303972 + Details
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