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(6) Impairment of Long-Lived Assets | 3 Months Ended
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Apr. 01, 2012
Impairment of Long Lived Assets [Abstract] |
Impairment of Long Lived Assets Held for Use | Impairment of Long-Lived Assets Wendy’s company-owned restaurant impairment losses included in the table below for the three months ended April 1, 2012 and April 3, 2011 predominantly reflect impairment charges on restaurant level assets resulting from the deterioration in operating performance of certain restaurants and additional charges for capital improvements in restaurants impaired in prior years which did not subsequently recover. As described in the Form 10-K, we intend to dispose of the Company-owned aircraft leased under the aircraft lease agreement with an affiliate of the the management company (the “Management Company”) which was formed by the Former Executives and a director, who was our former Vice Chairman. For the three months ended April 1, 2012, we recorded an impairment charge of $1,628 to reflect its fair value as a result of a recent appraisal. The carrying value approximates its fair value, is classified as held-for-sale, and is included in “Prepaid expenses and other current assets.” These impairment losses as detailed in the following table represented the excess of the carrying amount over the fair value of the affected assets and are included in “Impairment of long-lived assets.”
|  | Three Months Ended
|  | April 1, 2012 |  | April 3, 2011
Impairment of company-owned restaurants: |  |  |  |
Properties |  | $ | 2,880 |  |  | $ | 6,084 |
Intangible assets |  | 3 |  |  | 1,813 |
Total Wendy’s Restaurants |  | 2,883 |  |  | 7,897 |
Aircraft |  | 1,628 |  |  | — |
Total The Wendy’s Company |  | $ | 4,511 |  |  | $ | 7,897 |
Arby’s impairment losses for the three months ended April 3, 2011 were not significant and are included in discontinued operations and are not included in the table above. See Note 2 for more information on discontinued operations. The fair values of impaired assets were generally estimated based on the present values of the associated cash flows and on market value with respect to land (Level 3 inputs).

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