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(6) Cash and Receivables | 12 Months Ended
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Jan. 01, 2012
Cash and Receivables [Abstract] |
Cash and Receivables | Cash and Receivables (The Wendy’s Company)
|  | 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 |
(Wendy’s Restaurants)
|  | 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.”
(The Wendy’s Company)
|  | 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 |
(Wendy’s Restaurants)
|  | 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.
The following is an analysis of the allowance for doubtful accounts:
|  | The Wendy’s Company
|  | 2011 |  | 2010 |  | 2009
Balance at beginning of year: |  |  |  |  |  |
Current |  | $ | 7,321 |  |  | $ | 6,540 |  |  | $ | 887 |
Non-current |  | 3,778 |  |  | 22,566 |  |  | 21,804 |
Provision for doubtful accounts: |  |  |  |  |  |
Franchisees |  | 264 |  |  | 9,694 |  |  | 8,342 |
DFR Notes (see Note 4) |  | — |  |  | (21,227 | ) |  | — |
Other |  | — |  |  | — |  |  | (173 | )
Arby’s allowance transferred in sale |  | (5,504 | ) |  | — |  |  | — |
Uncollectible accounts written off, net of recoveries |  | (843 | ) |  | (6,474 | ) |  | (1,754 | )
Balance at end of year: |  |  |  |  |  |
Current |  | 4,053 |  |  | 7,321 |  |  | 6,540 |
Non-current |  | 963 |  |  | 3,778 |  |  | 22,566 |
Total |  | $ | 5,016 |  |  | $ | 11,099 |  |  | $ | 29,106 |

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