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(11) Accrued Expenses (Details) (USD $) In Thousands, unless otherwise specified | Jan. 01, 2012 | Jan. 02, 2011
--- | --- | ---
Accrued compensation and related benefits | $ 67,560 | $ 83,147
Insurance reserves | 45,243 | 58,811
Accrued taxes | 37,040 | 36,889
Accrued interest | 29,958 | 29,963
Other | 30,897 | 36,347
Accrued expenses | 210,698 | 245,157
Wendy's Restaurants, LLC [Member] |  |
Accrued compensation and related benefits | 67,520 | 83,036
Insurance reserves | 45,243 | 58,811
Accrued taxes | 39,884 | 38,081
Accrued interest | 29,905 | 29,901
Other | 29,598 | 34,471
Accrued expenses | 212,150 | 244,300
Corporate [Member] |  |
Accrued compensation and related benefits | 40 | 111
Insurance reserves | 0 | 0
Accrued taxes | (2,844) | (1,192)
Accrued interest | 53 | 62
Other | 1,299 | 1,876
Accrued expenses | $ (1,452) | $ 857

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