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(8) Investments (Tables) | 12 Months Ended
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Jan. 01, 2012
Investments [Member] |
Schedule of Cost and Equity Method Investments |
| Year End
| 2011 |  | 2010
Equity investments: |  |  |
Joint venture with THI | $ | 91,742 |  |  | $ | 98,631 |
Joint venture in Japan | 77 |  |  | — |
Cost investments: |  |  |
Arby’s | 19,000 |  |  | — |
Other cost investment | 3,832 |  |  | 3,775 |
Total Wendy’s Restaurants | 114,651 |  |  | 102,406 |
Cost investments: |  |  |
Jurlique | 325 |  |  | 325 |
Other cost investments | 4,295 |  |  | 4,492 |
Total The Wendy’s Company | $ | 119,271 |  |  | $ | 107,223 |
Investment in Joint Venture with Tim Horton's, Inc. |
| 2011 |  | 2010 |  | 2009
Balance at beginning of period | $ | 98,631 |  |  | $ | 97,476 |  |  | $ | 89,771 |
Equity in earnings for the period | 13,505 |  |  | 12,316 |  |  | 11,334 |
Amortization of purchase price adjustments (a) | (2,934 | ) |  | (2,857 | ) |  | (2,835 | )
| 10,571 |  |  | 9,459 |  |  | 8,499 |
Distributions received | (14,942 | ) |  | (13,980 | ) |  | (14,583 | )
Currency translation adjustment included in “Comprehensive (loss) income” | (2,518 | ) |  | 5,676 |  |  | 13,789 |
Balance at end of period (b) | $ | 91,742 |  |  | $ | 98,631 |  |  | $ | 97,476 |
_____________________
(a) | Based upon an average aggregate life of 21 years.
(b) | Included in “Investments.”
Summarized Financial Information of TimWen |
| Year End
| 2011 |  | 2010
Balance sheet information: |  |  |
Properties | C$ | 75,030 |  |  | C$ | 78,769 |
Cash and cash equivalents | 2,679 |  |  | 1,639 |
Accounts receivable | 4,325 |  |  | 4,529 |
Other | 2,623 |  |  | 3,001 |
| C$ | 84,657 |  |  | C$ | 87,938 |
Accounts payable and accrued liabilities | C$ | 2,332 |  |  | C$ | 2,169 |
Other liabilities | 8,848 |  |  | 9,339 |
Partners’ equity | 73,477 |  |  | 76,430 |
| C$ | 84,657 |  |  | C$ | 87,938 |
| 2011 |  | 2010 |  | 2009
Income statement information: |  |  |  |  |
Revenues | C$ | 38,927 |  |  | C$ | 38,361 |  |  | C$ | 38,471 |
Income before income taxes and net income | 27,047 |  |  | 24,976 |  |  | 27,532 |
Schedule of Proceeds from Sales and Realized Gains (Losses) on Investments |
| 2010 |  | 2009
Proceeds from sales | $ | 288 |  |  | $ | 32,243 |
Gross realized gains | $ | 125 |  |  | $ | 3,035 |
Gross realized losses | — |  |  | (618 | )
| $ | 125 |  |  | $ | 2,417 |
Schedule of Unrealized Gains (Losses) on Investments |
| 2010 |  | 2009
Unrealized holding gains arising during the year | $ | — |  |  | $ | 101 |
Reclassifications of prior year unrealized holding gains into net income or loss | (101 | ) |  | (168 | )
| (101 | ) |  | (67 | )
Income tax benefit | 42 |  |  | 18 |
| $ | (59 | ) |  | $ | (49 | )

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- Definition Tabular disclosure of equity method investments in common stock. The disclosure may include: (a) the name of each investee or group of investments for which combined disclosure is appropriate, (2) the percentage ownership of common stock, (3) the difference, if any, between the carrying amount of an investment and the value of the underlying equity in the net assets and the accounting treatment of difference, if any, and (4) the aggregate value of each identified investment based on its quoted market price, if available. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 18 -Paragraph 20 -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571 + Details
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- Definition Tabular disclosure of the proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 320 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph (a) -Name Accounting Standards Codification -Paragraph 9 -Section 50 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 + Details
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