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System Optimization Gains, Net (Tables) | 9 Months Ended
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Sep. 27, 2020
System optimization gains, net |
Summary of Disposition Activity | The following is a summary of the disposition activity recorded as a result of our system optimization initiative:
| Three Months Ended |  | Nine Months Ended
| September 27, 2020 |  | September 29, 2019 |  | September 27, 2020 |  | September 29, 2019
Post-closing adjustments on sales of restaurants (a) | $ | 23 |  |  | $ | 1,033 |  |  | $ | 368 |  |  | $ | 1,087 |
Gain on sales of other assets, net (b) | — |  |  | 7 |  |  | 1,965 |  |  | 75 |
System optimization gains, net | $ | 23 |  |  | $ | 1,040 |  |  | $ | 2,333 |  |  | $ | 1,162 |
_______________ (a)The three and nine months ended September 27, 2020 represent the recognition of deferred gains as a result of the resolution of certain contingencies related to the extension of lease terms for restaurants previously sold to franchisees. The three and nine months ended September 29, 2019 include the recognition of such deferred gains of $911. (b)During the nine months ended September 27, 2020, the Company received net cash proceeds of $3,570, and during the three and nine months ended September 29, 2019, received cash proceeds of $798 and $2,038, respectively, primarily from the sale of surplus and other properties.
Assets Held for Sale |
| September 27, 2020 |  | December 29, 2019
Number of restaurants classified as held for sale | 43 |  |  | — |
Net restaurant assets held for sale (a) | $ | 20,178 |  |  | $ | — |
Other assets held for sale (b) | $ | 2,817 |  |  | $ | 1,437 |
_______________ (a)Net restaurant assets held for sale include the New York Company-operated restaurants we expect to sell in the first quarter of 2021 and consist primarily of cash, inventory, property and an estimate of allocable goodwill. (b)Other assets held for sale primarily consist of surplus properties.

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- Definition Tabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230 + Details
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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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