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(3) Acquisitions and Dispositions | 12 Months Ended
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Jan. 01, 2012
Acquisitions and Dispositions [Abstract] |
Acquisitions and Other Dispositions | Acquisitions and Other Dispositions During the year ended January 1, 2012, Wendy’s acquired 19 Wendy’s franchised restaurants in five separate acquisitions. The total consideration for these acquisitions before post closing adjustments was $12,270, consisting of (1) $11,210 of cash, net of $66 of cash acquired, and (2) the issuance of a note payable of $1,060. The total consideration was allocated to net tangible and identifiable intangible assets acquired, primarily properties, and liabilities assumed based on their estimated fair values with the excess of $5,620 recognized as goodwill. During the year ended January 1, 2012, Wendy’s also assumed the operations and management of four additional Wendy’s franchised restaurants. In connection with one of the 2011 acquisitions described above, Wendy’s terminated certain pre-existing subleases it had with the franchisee. This pre-existing business relationship between parties to a business acquisition is required to be valued, recognized as income or expense, and excluded from purchase accounting. The termination of these unfavorable subleases as of the date of acquisition resulted in an expense of $2,689, which was offset by a gain of $1,659 for the excess of the fair value of the net assets acquired over the consideration paid, both of which are included in “Other operating expense, net.” During the year ended January 1, 2012, Wendy’s received proceeds from dispositions of $6,113, consisting of $3,275 from the sale of five company-owned Wendy’s restaurants to franchisees, $1,075 from the sale of land, building and equipment related to the exercise of a purchase option by a franchisee, $909 from the sale of surplus properties, and $854 related to other dispositions. These sales resulted in a net gain of $885, which is included as an offset to “Depreciation and amortization.” During the year ended January 2, 2011, Wendy’s received proceeds from dispositions of $3,405, consisting of $1,231 from the sale of land and a building related to the exercise of a purchase option by a franchisee, $1,123 from the sale of surplus properties, $821 from the sale of two company-owned Wendy’s restaurants, and $230 related to other dispositions. These sales resulted in a net gain of $1,411, which is included as an offset to “Depreciation and amortization.” During the year ended January 3, 2010, Wendy’s received proceeds from dispositions of $9,785, consisting of $5,045 from the sale of twelve Wendy’s units to a franchisee, $4,529 from the sale of surplus properties and $211 related to other dispositions. These sales resulted in a net gain of $3,114, which is included as an offset to “Depreciation and amortization.” Other acquisitions and dispositions by Wendy’s during the periods presented and by Arby’s for the periods through July 3, 2011 were not significant.

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- Definition The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings. + References No definition available. + Details
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- Details
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