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(6) Cash and Receivables (Tables) | 12 Months Ended
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Jan. 01, 2012
Cash and Receivables [Abstract] |
Schedule of Cash and Restricted Cash |
|  | Year End
|  | 2011 |  | 2010
Cash and cash equivalents |  |  |  |
Cash |  | $ | 342,620 |  |  | $ | 194,618 |
Cash equivalents |  | 4,028 |  |  | 4,068 |
|  | $ | 346,648 |  |  | $ | 198,686 |
Restricted cash equivalents |  |  |  |
Current (a) |  |  |  |
Trust for termination costs for former Wendy’s executives |  | $ | 190 |  |  | $ | 919 |
Other |  | 149 |  |  | 149 |
|  | $ | 339 |  |  | $ | 1,068 |
Non-current (b) |  |  |  |
Trust for termination costs for former Wendy’s executives |  | $ | 3,372 |  |  | $ | 3,562 |
_____________________
(a) | Included in “Prepaid expenses and other current assets.”
(b) | Included in “Deferred costs and other assets.”
|  | Year End
|  | 2011 |  | 2010
Cash and cash equivalents |  |  |  |
Cash |  | $ | 471,110 |  |  | $ | 508,364 |
Cash equivalents |  | 4,121 |  |  | 4,144 |
|  | $ | 475,231 |  |  | $ | 512,508 |
Restricted cash equivalents |  |  |  |
Current (a) |  |  |  |
Trust for termination costs for former Wendy’s executives |  | $ | 190 |  |  | $ | 919 |
Other |  | 149 |  |  | 149 |
|  | $ | 339 |  |  | $ | 1,068 |
Non-current (b) |  |  |  |
Trust for termination costs for former Wendy’s executives |  | $ | 3,372 |  |  | $ | 3,562 |
Collateral supporting letters of credit securing payments due under leases |  | 686 |  |  | 685 |
|  | $ | 4,058 |  |  | $ | 4,247 |
Schedule of Receivables |
|  | Year End
|  | 2011 |  | 2010
Accounts and Notes Receivable |  |  |  |
Current |  |  |  |
Accounts receivable: |  |  |  |
Franchisees |  | $ | 57,965 |  |  | $ | 73,214 |
Other |  | 12,102 |  |  | 15,131 |
|  | 70,067 |  |  | 88,345 |
Notes receivable: |  |  |  |
Franchisees |  | 1,439 |  |  | 2,328 |
|  | 71,506 |  |  | 90,673 |
Allowance for doubtful accounts |  | (4,053 | ) |  | (7,321 | )
|  | $ | 67,453 |  |  | $ | 83,352 |
Non-Current (a) |  |  |  |
Notes receivable: |  |  |  |
Franchisees royalties |  | $ | 9,744 |  |  | $ | 11,932 |
Other (b) |  | 3,649 |  |  | 4,458 |
|  | 13,393 |  |  | 16,390 |
Allowance for doubtful accounts |  | (963 | ) |  | (3,778 | )
|  | $ | 12,430 |  |  | $ | 12,612 |
_____________________
(a) | Included in “Deferred costs and other assets.”
(b) | Includes a franchise incentive loan of $1,378 to facilitate the purchase and related installation of equipment required to implement a systemwide core menu initiative.
|  | Year End
|  | 2011 |  | 2010
Accounts and Notes Receivable |  |  |  |
Current |  |  |  |
Accounts receivable: |  |  |  |
Franchisees |  | $ | 57,965 |  |  | $ | 73,214 |
Other |  | 12,998 |  |  | 16,037 |
|  | 70,963 |  |  | 89,251 |
Notes receivable: |  |  |  |
Franchisees |  | 1,439 |  |  | 2,328 |
|  | 72,402 |  |  | 91,579 |
Allowance for doubtful accounts |  | (4,053 | ) |  | (7,321 | )
|  | $ | 68,349 |  |  | $ | 84,258 |
Non-Current (a) |  |  |  |
Notes receivable: |  |  |  |
Franchisees royalties |  | $ | 9,744 |  |  | $ | 11,932 |
Other (b) |  | 3,649 |  |  | 4,458 |
|  | 13,393 |  |  | 16,390 |
Allowance for doubtful accounts |  | (963 | ) |  | (3,778 | )
|  | $ | 12,430 |  |  | $ | 12,612 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Details
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- Definition Tabular disclosure of the cash and cash items which are unrestricted and restricted as to withdrawal or usage. The provisions of any restrictions are described in a note to the financial statements. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. + References No definition available. + Details
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