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(19) Impairment of Long-Lived Assets | 12 Months Ended
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Jan. 01, 2012
Impairment of Long Lived Assets [Abstract] |
Impairment of Long Lived Assets Held for Use | Impairment of Long-Lived Assets Wendy’s company-owned restaurant impairment losses included in the table below in each year predominantly reflect impairment charges on restaurant level assets resulting from the deterioration in operating performance of certain restaurants and additional charges for capital improvements in restaurants impaired in prior years which did not subsequently recover. Additionally, in 2010 and 2009, Wendy’s impairment losses included write-downs in the carrying value of certain surplus properties and properties held for sale. During 2009, The Wendy’s Company disposed of one of its owned aircraft and recorded impairment based on the sale price. These impairment losses as detailed in the following table represented the excess of the carrying amount over the fair value of the affected assets and are included in “Impairment of long-lived assets.”
|  | 2011 |  | 2010 |  | 2009
Impairment of company-owned restaurants: |  |  |  |  |  |
Properties |  | $ | 10,120 |  |  | $ | 21,201 |  |  | $ | 21,263 |
Intangible assets |  | 2,763 |  |  | 5,125 |  |  | 2,180 |
Total Wendy’s Restaurants |  | 12,883 |  |  | 26,326 |  |  | 23,443 |
Aircraft |  | — |  |  | — |  |  | 2,176 |
Total The Wendy’s Company |  | $ | 12,883 |  |  | $ | 26,326 |  |  | $ | 25,619 |
Arby’s company-owned restaurant impairment losses of $43,151 and $56,513 in 2010 and 2009, respectively, predominantly reflected impairment charges on restaurant level assets resulting from the deterioration in operating performance of certain restaurants and additional charges for capital improvements in restaurants impaired in prior years which did not subsequently recover. These impairment losses represented the excess of the carrying amount over the fair value of the affected assets and are included in discontinued operations and not included in the table above. Arby’s impairment losses for the period from January 3, 2011 through July 4, 2011 (its date of sale) were not significant. See Note 2 for more information on discontinued operations. The fair values of impaired assets were generally estimated based on the present values of the associated cash flows and on market value with respect to land (Level 3 inputs).

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