XML 47 R30.htm IDEA: XBRL DOCUMENT
v3.20.4

Advertising Costs and Funds | 12 Months Ended
--- | ---
Jan. 03, 2021
Marketing and Advertising Expense [Abstract] |
Advertising Costs and Funds | Advertising Costs and Funds We maintain U.S. and Canadian national advertising funds established to collect and administer funds contributed for use in advertising and promotional programs. Contributions to the Advertising Funds are required from both Company-operated and franchised restaurants and are based on a percentage of restaurant sales. In addition to the contributions to the Advertising Funds, Company-operated and franchised restaurants make additional contributions to other local and regional advertising programs. Restricted assets and related liabilities of the Advertising Funds at January 3, 2021 and December 29, 2019 are as follows:
| Year End
| January 3, 2021 |  | December 29, 2019
Cash and cash equivalents (a) | $ | 77,279 |  |  | $ | 23,973 |
Accounts receivable, net | 63,252 |  |  | 54,394 |
Other assets | 1,775 |  |  | 4,009 |
Advertising funds restricted assets | $ | 142,306 |  |  | $ | 82,376 |
Accounts payable (a) | $ | 123,064 |  |  | $ | 66,749 |
Accrued expenses and other current liabilities | 17,447 |  |  | 17,446 |
Advertising funds restricted liabilities | $ | 140,511 |  |  | $ | 84,195 |
_______________ (a)Increases during 2020 are due to the timing of payments to vendors. Advertising expenses included in “Cost of sales” totaled $29,671, $29,954 and $27,939 in 2020, 2019 and 2018, respectively.

X
- References No definition available. + Details
Name: | us-gaap_MarketingAndAdvertisingExpenseAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Advertising Costs and Funds + References No definition available. + Details
Name: | wen_AdvertisingCostsAndFundsTextBlock
Namespace Prefix: | wen_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration