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Leases (Tables) | 9 Months Ended
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Sep. 27, 2020
Leases [Abstract] |
Lease, Cost | The components of lease cost are as follows:
| Three Months Ended |  | Nine Months Ended
| September 27, 2020 |  | September 29, 2019 |  | September 27, 2020 |  | September 29, 2019
Finance lease cost: |  |  |  |  |  |  |
Amortization of finance lease assets | $ | 3,471 |  |  | $ | 3,201 |  |  | $ | 9,995 |  |  | $ | 7,949 |
Interest on finance lease liabilities | 10,244 |  |  | 10,116 |  |  | 30,462 |  |  | 26,808 |
| 13,715 |  |  | 13,317 |  |  | 40,457 |  |  | 34,757 |
Operating lease cost | 23,170 |  |  | 23,358 |  |  | 68,304 |  |  | 67,087 |
Variable lease cost (a) | 15,548 |  |  | 15,435 |  |  | 43,766 |  |  | 44,910 |
Short-term lease cost | 1,006 |  |  | 1,141 |  |  | 3,327 |  |  | 3,420 |
Total operating lease cost (b) | 39,724 |  |  | 39,934 |  |  | 115,397 |  |  | 115,417 |
Total lease cost | $ | 53,439 |  |  | $ | 53,251 |  |  | $ | 155,854 |  |  | $ | 150,174 |
_______________ (a)Includes expenses for executory costs of $9,326 and $9,908 for the three months ended September 27, 2020 and September 29, 2019, respectively, and $28,526 and $29,211 for the nine months ended September 27, 2020 and September 29, 2019, respectively, for which the Company is reimbursed by sublessees. (b)Includes $32,421 and $32,342 for the three months ended September 27, 2020 and September 29, 2019, respectively, and $92,975 and $92,815 for the nine months ended September 27, 2020 and September 29, 2019, respectively, recorded to “Franchise rental expense” for leased properties that are subsequently leased to franchisees. Also includes $6,651 and $6,892 for the three months ended September 27, 2020 and September 29, 2019, respectively, and $20,315 and $20,492 for the nine months ended September 27, 2020 and September 29, 2019, respectively, recorded to “Cost of sales” for leases for Company-operated restaurants.
Lease, Income | The components of lease income are as follows:
| Three Months Ended |  | Nine Months Ended
| September 27, 2020 |  | September 29, 2019 |  | September 27, 2020 |  | September 29, 2019
Sales-type and direct-financing leases: |  |  |  |  |  |  |
Selling profit (loss) | $ | 182 |  |  | $ | (97) |  |  | $ | 1,379 |  |  | $ | 1,874 |
Interest income | 7,296 |  |  | 7,240 |  |  | 21,804 |  |  | 19,045 |
Operating lease income | $ | 43,510 |  |  | $ | 44,892 |  |  | $ | 130,514 |  |  | $ | 134,056 |
Variable lease income | 15,211 |  |  | 15,026 |  |  | 42,920 |  |  | 42,875 |
Franchise rental income (a) | $ | 58,721 |  |  | $ | 59,918 |  |  | $ | 173,434 |  |  | $ | 176,931 |
_______________ (a)Includes sublease income of $43,122 and $44,821 for the three months ended September 27, 2020 and September 29, 2019, respectively, and $126,653 and $130,763 for the nine months ended September 27, 2020 and September 29, 2019, respectively. Sublease income includes lessees’ variable payments to the Company for executory costs of $9,379 and $9,683 for the three months ended September 27, 2020 and September 29, 2019, respectively, and $28,538 and $28,894 for the nine months ended September 27, 2020 and September 29, 2019, respectively.

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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + Details
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- Definition Tabular disclosure of components of income from operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=119202524&loc=SL77919372-209981 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 50 -Paragraph 6A -URI http://asc.fasb.org/extlink&oid=118952077&loc=SL77927221-108306 + Details
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