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(15) Guarantor/Non-Guarantor Income Statements (Details) (USD $) In Thousands, unless otherwise specified | 3 Months Ended
--- | ---
Apr. 01, 2012 | Apr. 03, 2011
Revenues [Abstract] |  |
Sales | $ 519,929 | $ 509,286
Franchise revenues | 73,258 | 73,179
Revenues | 593,187 | 582,465
Costs and Expenses [Abstract] |  |
Cost of sales | 455,467 | 438,871
General and administrative | 72,304 | 74,685
Depreciation and amortization | 32,311 | 30,314
Impairment of long-lived assets | 4,511 | 7,897
Facilities relocation and other transition costs | 5,531 | 0
Transaction related costs | 612 | 1,884
Merger restructuring | 4,890 |
Other operating expense (income), net | 1,535 | 797
Costs and expenses | 572,271 | 554,448
Operating profit | 20,916 | 28,017
Interest expense | (28,235) | (29,442)
Other income (expense), net | 1,524 | 253
Income (loss) from continuing operations before income taxes | 21,612 | (1,172)
(Provision for) benefit from income taxes | (6,878) | 876
Income from continuing operations | 14,734 | (296)
Discontinued operations: |  |
Income from discontinued operations, net of income taxes | 0 | (1,113)
Net income (loss) | 14,734 | (1,409)
Wendy's Restaurants, LLC [Member] |  |
Revenues [Abstract] |  |
Sales | 519,929 | 509,286
Franchise revenues | 73,258 | 73,179
Revenues | 593,187 | 582,465
Costs and Expenses [Abstract] |  |
Cost of sales | 455,467 | 438,871
General and administrative | 70,080 | 71,939
Depreciation and amortization | 32,308 | 29,849
Impairment of long-lived assets | 2,883 | 7,897
Facilities relocation and other transition costs | 5,531 | 0
Transaction related costs | 612 | 1,279
Transaction related and other costs | 612 |
Other operating expense (income), net | 1,571 | 742
Costs and expenses | 568,452 | 550,577
Operating profit | 24,735 | 31,888
Interest expense | (28,073) | (29,215)
Other income (expense), net | 1,575 | 213
Equity in income (loss) of subsidiaries | 0 | 0
Income (loss) from continuing operations before income taxes | (1,763) | 2,886
(Provision for) benefit from income taxes | 1,036 | (748)
Income from continuing operations | (727) | 2,138
Discontinued operations: |  |
Income from discontinued operations, net of income taxes | 0 | (1,113)
(Loss) income from discontinued operations, net of income taxes |  | (1,113)
Net income (loss) | (727) | 1,025
Wendy's Restaurants, LLC [Member] | Parent [Member] |  |
Revenues [Abstract] |  |
Sales | 0 | 0
Franchise revenues | 0 | 0
Revenues | 0 | 0
Costs and Expenses [Abstract] |  |
Cost of sales | 0 | 0
General and administrative | 0 | 0
Depreciation and amortization | 2,981 | 2,588
Impairment of long-lived assets | 0 | 0
Facilities relocation and other transition costs | 5,444 |
Transaction related costs |  | 1,279
Transaction related and other costs | 615 |
Other operating expense (income), net | 442 | 0
Costs and expenses | 9,482 | 3,867
Operating profit | (9,482) | (3,867)
Interest expense | (22,158) | (23,336)
Other income (expense), net | 5,283 | 0
Equity in income (loss) of subsidiaries | 15,258 | 13,386
Income (loss) from continuing operations before income taxes | (11,099) | (13,817)
(Provision for) benefit from income taxes | 10,372 | 14,842
Income from continuing operations |  | 1,025
Discontinued operations: |  |
(Loss) income from discontinued operations, net of income taxes |  | 0
Net income (loss) | (727) | 1,025
Wendy's Restaurants, LLC [Member] | Guarantor Subsidiaries [Member] |  |
Revenues [Abstract] |  |
Sales | 466,685 | 455,569
Franchise revenues | 68,923 | 68,766
Revenues | 535,608 | 524,335
Costs and Expenses [Abstract] |  |
Cost of sales | 406,024 | 390,025
General and administrative | 66,024 | 60,606
Depreciation and amortization | 26,765 | 24,597
Impairment of long-lived assets | 2,630 | 7,543
Facilities relocation and other transition costs | 87 |
Transaction related costs |  | 0
Transaction related and other costs | (3) |
Other operating expense (income), net | 2,543 | 2,674
Costs and expenses | 504,070 | 485,445
Operating profit | 31,538 | 38,890
Interest expense | (5,749) | (5,734)
Other income (expense), net | (1,448) | 3,798
Equity in income (loss) of subsidiaries | 992 | (8,716)
Income (loss) from continuing operations before income taxes | 25,333 | 28,238
(Provision for) benefit from income taxes | (10,075) | (13,690)
Income from continuing operations |  | 14,548
Discontinued operations: |  |
(Loss) income from discontinued operations, net of income taxes |  | 0
Net income (loss) | 15,258 | 14,548
Wendy's Restaurants, LLC [Member] | Non-Guarantor Subsidiaries [Member] |  |
Revenues [Abstract] |  |
Sales | 53,244 | 53,758
Franchise revenues | 4,335 | 4,421
Revenues | 57,579 | 58,179
Costs and Expenses [Abstract] |  |
Cost of sales | 49,443 | 48,846
General and administrative | 4,056 | 11,333
Depreciation and amortization | 2,562 | 2,664
Impairment of long-lived assets | 253 | 354
Facilities relocation and other transition costs | 0 |
Transaction related costs |  | 0
Transaction related and other costs | 0 |
Other operating expense (income), net | (1,414) | (1,932)
Costs and expenses | 54,900 | 61,265
Operating profit | 2,679 | (3,086)
Interest expense | (166) | (145)
Other income (expense), net | (2,260) | (3,585)
Equity in income (loss) of subsidiaries | 0 | 0
Income (loss) from continuing operations before income taxes | 253 | (6,816)
(Provision for) benefit from income taxes | 739 | (1,900)
Income from continuing operations |  | (8,716)
Discontinued operations: |  |
(Loss) income from discontinued operations, net of income taxes |  | (1,162)
Net income (loss) | 992 | (9,878)
Wendy's Restaurants, LLC [Member] | Consolidation, Eliminations [Member] |  |
Revenues [Abstract] |  |
Sales | 0 | (41)
Franchise revenues | 0 | (8)
Revenues | 0 | (49)
Costs and Expenses [Abstract] |  |
Cost of sales | 0 | 0
General and administrative | 0 | 0
Depreciation and amortization | 0 | 0
Impairment of long-lived assets | 0 | 0
Facilities relocation and other transition costs | 0 |
Transaction related costs |  | 0
Transaction related and other costs | 0 |
Other operating expense (income), net | 0 | 0
Costs and expenses | 0 | 0
Operating profit | 0 | (49)
Interest expense | 0 | 0
Other income (expense), net | 0 | 0
Equity in income (loss) of subsidiaries | (16,250) | (4,670)
Income (loss) from continuing operations before income taxes | (16,250) | (4,719)
(Provision for) benefit from income taxes | 0 | 0
Income from continuing operations |  | (4,719)
Discontinued operations: |  |
(Loss) income from discontinued operations, net of income taxes |  | 49
Net income (loss) | $ (16,250) | $ (4,670)

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