XML 49 R37.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Reorganization and Realignment Costs (Tables) | 12 Months Ended
--- | ---
Jan. 02, 2022
Restructuring Cost and Reserve |
Restructuring and Related Costs | The following is a summary of the initiatives included in “Reorganization and realignment costs:”
| Year Ended
| 2021 |  | 2020 |  | 2019
Operations and field realignment | $ | 1,758 |  |  | $ | 3,801 |  |  | $ | — |
IT realignment | (10) |  |  | 7,288 |  |  | 9,127 |
G&A realignment | (52) |  |  | 614 |  |  | 7,749 |
System optimization initiative | 6,852 |  |  | 4,327 |  |  | 89 |
Reorganization and realignment costs | $ | 8,548 |  |  | $ | 16,030 |  |  | $ | 16,965 |
Operations and Field Realignment |
Restructuring Cost and Reserve |
Restructuring and Related Costs | The following is a summary of the activity recorded as a result of the Operations and Field Realignment Plan:
| Year Ended |  | Total Incurred Since Inception
| 2021 |  | 2020 |
Severance and related employee costs | $ | 270 |  |  | $ | 3,113 |  |  | $ | 3,383 |
Third-party and other costs | 1,488 |  |  | 67 |  |  | 1,555 |
| 1,758 |  |  | 3,180 |  |  | 4,938 |
Share-based compensation (a) | — |  |  | 621 |  |  | 621 |
Total operations and field realignment | $ | 1,758 |  |  | $ | 3,801 |  |  | $ | 5,559 |
_______________ (a)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the Operations and Field Realignment Plan.
Schedule of Restructuring Reserve by Type of Cost | As of January 2, 2022, the accruals for the Operations and Field Realignment Plan are included in “Accrued expenses and other current liabilities.” As of January 3, 2021, the accruals for the Operations and Field Realignment Plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $2,487 and $113, respectively. The tables below present a rollforward of our accruals for the Operations and Field Realignment Plan.
| Balance January 3, 2021 |  | Charges |  | Payments |  | Balance January 2, 2022
Severance and related employee costs | $ | 2,600 |  |  | $ | 270 |  |  | $ | (2,715) |  |  | $ | 155 |
Third-party and other costs | — |  |  | 1,488 |  |  | (1,477) |  |  | 11 |
| $ | 2,600 |  |  | $ | 1,758 |  |  | $ | (4,192) |  |  | $ | 166 |
| Balance December 29, 2019 |  | Charges |  | Payments |  | Balance January 3, 2021
Severance and related employee costs | $ | — |  |  | $ | 3,113 |  |  | $ | (513) |  |  | $ | 2,600 |
Third-party and other costs | — |  |  | 67 |  |  | (67) |  |  | — |
| $ | — |  |  | $ | 3,180 |  |  | $ | (580) |  |  | $ | 2,600 |
IT Realignment |
Restructuring Cost and Reserve |
Restructuring and Related Costs | The following is a summary of the activity recorded as a result of the IT Realignment Plan:
| Year Ended |  | Total Incurred Since Inception
| 2021 |  | 2020 |  | 2019 |
Severance and related employee costs (a) | $ | (165) |  |  | $ | 843 |  |  | $ | 7,548 |  |  | $ | 8,226 |
Recruitment and relocation costs | 146 |  |  | 1,296 |  |  | — |  |  | 1,442 |
Third-party and other costs | 9 |  |  | 5,149 |  |  | 1,386 |  |  | 6,544 |
| (10) |  |  | 7,288 |  |  | 8,934 |  |  | 16,212 |
Share-based compensation (b) | — |  |  | — |  |  | 193 |  |  | 193 |
Total IT realignment | $ | (10) |  |  | $ | 7,288 |  |  | $ | 9,127 |  |  | $ | 16,405 |
_______________ (a)2021 includes a reversal of an accrual as a result of a change in estimate. (b)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the IT realignment plan.
Schedule of Restructuring Reserve by Type of Cost | The tables below present a rollforward of our accruals for the IT Realignment Plan, which are included in “Accrued expenses and other current liabilities” as of January 2, 2022 and January 3, 2021.
| Balance January 3, 2021 |  | Charges |  | Payments |  | Balance January 2, 2022
Severance and related employee costs | $ | 1,508 |  |  | $ | (165) |  |  | $ | (1,250) |  |  | $ | 93 |
Recruitment and relocation costs | — |  |  | 146 |  |  | (146) |  |  | — |
Third-party and other costs | — |  |  | 9 |  |  | (9) |  |  | — |
| $ | 1,508 |  |  | $ | (10) |  |  | $ | (1,405) |  |  | $ | 93 |
| Balance December 29, 2019 |  | Charges |  | Payments |  | Balance January 3, 2021
Severance and related employee costs | $ | 7,548 |  |  | $ | 843 |  |  | $ | (6,883) |  |  | $ | 1,508 |
Recruitment and relocation costs | — |  |  | 1,296 |  |  | (1,296) |  |  | — |
Third-party and other costs | 1,076 |  |  | 5,149 |  |  | (6,225) |  |  | — |
| $ | 8,624 |  |  | $ | 7,288 |  |  | $ | (14,404) |  |  | $ | 1,508 |
G&A Realignment |
Restructuring Cost and Reserve |
Restructuring and Related Costs | The following is a summary of the activity recorded as a result of the G&A Realignment Plan:
| Year Ended |  | Total Incurred Since Inception
| 2021 |  | 2020 |  | 2019 |
Severance and related employee costs (a) | $ | (74) |  |  | $ | 28 |  |  | $ | 5,485 |  |  | $ | 24,192 |
Recruitment and relocation costs | 1 |  |  | 360 |  |  | 950 |  |  | 2,877 |
Third-party and other costs | 2 |  |  | 13 |  |  | 100 |  |  | 2,225 |
| (71) |  |  | 401 |  |  | 6,535 |  |  | 29,294 |
Share-based compensation (b) | 19 |  |  | 213 |  |  | 1,214 |  |  | 8,130 |
Termination of defined benefit plans | — |  |  | — |  |  | — |  |  | 1,335 |
Total G&A realignment | $ | (52) |  |  | $ | 614 |  |  | $ | 7,749 |  |  | $ | 38,759 |
_______________ (a)2021 includes a reversal of an accrual as a result of a change in estimate. (b)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the G&A Realignment Plan.
Schedule of Restructuring Reserve by Type of Cost | The tables below present a rollforward of our accruals for the G&A Realignment Plan, which are included in “Accrued expenses and other current liabilities” as of January 2, 2022 and January 3, 2021.
| Balance January 3, 2021 |  | Charges |  | Payments |  | Balance January 2, 2022
Severance and related employee costs | $ | 932 |  |  | $ | (74) |  |  | $ | (847) |  |  | $ | 11 |
Recruitment and relocation costs | — |  |  | 1 |  |  | (1) |  |  | — |
Third-party and other costs | — |  |  | 2 |  |  | (2) |  |  | — |
| $ | 932 |  |  | $ | (71) |  |  | $ | (850) |  |  | $ | 11 |
| Balance December 29, 2019 |  | Charges |  | Payments |  | Balance January 3, 2021
Severance and related employee costs | $ | 5,276 |  |  | $ | 28 |  |  | $ | (4,372) |  |  | $ | 932 |
Recruitment and relocation costs | 83 |  |  | 360 |  |  | (443) |  |  | — |
Third-party and other costs | — |  |  | 13 |  |  | (13) |  |  | — |
| $ | 5,359 |  |  | $ | 401 |  |  | $ | (4,828) |  |  | $ | 932 |
System Optimization Initiative |
Restructuring Cost and Reserve |
Restructuring and Related Costs | The following is a summary of the costs recorded as a result of our system optimization initiative:
| Year Ended |  | Total Incurred Since Inception
| 2021 |  | 2020 |  | 2019 |
Severance and related employee costs | $ | 661 |  |  | $ | — |  |  | $ | — |  |  | $ | 18,898 |
Professional fees | 1,570 |  |  | 4,323 |  |  | 72 |  |  | 23,677 |
Other (a) | 1,765 |  |  | 4 |  |  | 17 |  |  | 7,618 |
| 3,996 |  |  | 4,327 |  |  | 89 |  |  | 50,193 |
Accelerated depreciation and amortization (b) | — |  |  | — |  |  | — |  |  | 25,398 |
NPC lease termination costs (c) | 2,856 |  |  | — |  |  | — |  |  | 2,856 |
Share-based compensation (d) | — |  |  | — |  |  | — |  |  | 5,013 |
Total system optimization initiative | $ | 6,852 |  |  | $ | 4,327 |  |  | $ | 89 |  |  | $ | 83,460 |
_______________ (a)2021 includes transaction fees of $1,350 associated with the NPC bankruptcy sale process. (b)Primarily includes accelerated amortization of previously acquired franchise rights related to the Company-operated restaurants in territories that have been sold to franchisees in connection with our system optimization initiative. (c)2021 includes the write-off of lease assets of $1,376 and lease termination fees paid of $1,480. (d)Represents incremental share-based compensation resulting from the modification of stock options and performance-based awards in connection with the termination of employees under our system optimization initiative.
Schedule of Restructuring Reserve by Type of Cost | The tables below present a rollforward of our accruals for our system optimization initiative, which were included in “Accrued expenses and other current liabilities” as of January 3, 2021.
| Balance January 3, 2021 |  | Charges |  | Payments |  | Balance January 2, 2022
Severance and related employee costs | $ | — |  |  | $ | 661 |  |  | $ | (661) |  |  | $ | — |
Professional fees | 1,230 |  |  | 1,570 |  |  | (2,800) |  |  | — |
Other | — |  |  | 1,765 |  |  | (1,765) |  |  | — |
| $ | 1,230 |  |  | $ | 3,996 |  |  | $ | (5,226) |  |  | $ | — |
| Balance December 29, 2019 |  | Charges |  | Payments |  | Balance January 3, 2021
Professional fees | $ | — |  |  | $ | 4,323 |  |  | $ | (3,093) |  |  | $ | 1,230 |
Other | — |  |  | 4 |  |  | (4) |  |  | — |
| $ | — |  |  | $ | 4,327 |  |  | $ | (3,097) |  |  | $ | 1,230 |

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_RestructuringCostAndReserveLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringReserveByTypeOfCostTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RestructuringPlanAxis=wen_OperationsAndFieldRealignmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=wen_ITRealignmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=wen_GARealignmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=wen_SystemOptimizationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |