XML 50 R38.htm IDEA: XBRL DOCUMENT
v3.22.4

System Optimization Gains, Net (Tables) | 12 Months Ended
--- | ---
Jan. 01, 2023
System optimization gains, net |
Summary of Disposition Activity |
| Year End
| January 1, 2023 |  | January 2, 2022
Land | $ | 371,347 |  |  | $ | 370,742 |
Buildings and improvements | 510,685 |  |  | 504,462 |
Leasehold improvements | 422,330 |  |  | 422,094 |
Office, restaurant and transportation equipment | 314,223 |  |  | 282,770 |
| 1,618,585 |  |  | 1,580,068 |
Accumulated depreciation and amortization | (722,807) |  |  | (673,201) |
| $ | 895,778 |  |  | $ | 906,867 |
System Optimization |
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:
| Year Ended
| 2022 |  | 2021 |  | 2020
Number of restaurants sold to franchisees | 1 |  |  | 47 |  |  | 1 |
Proceeds from sales of restaurants (a) | $ | 79 |  |  | $ | 50,518 |  |  | $ | 50 |
Net assets sold (b) | (141) |  |  | (16,939) |  |  | (34) |
Goodwill related to sales of restaurants | — |  |  | (4,847) |  |  | — |
Net unfavorable leases (c) | (360) |  |  | (2,939) |  |  | — |
Gain on sales-type leases | — |  |  | 7,156 |  |  | — |
Other (d) | 6 |  |  | (2,148) |  |  | — |
| (416) |  |  | 30,801 |  |  | 16 |
Post-closing adjustments on sales of restaurants (e) (f) | 2,877 |  |  | 1,218 |  |  | 362 |
Gain on sales of restaurants, net | 2,461 |  |  | 32,019 |  |  | 378 |
Gain on sales of other assets, net (g) | 4,318 |  |  | 1,526 |  |  | 2,770 |
System optimization gains, net | $ | 6,779 |  |  | $ | 33,545 |  |  | $ | 3,148 |
_______________ (a)In addition to the proceeds noted herein, the Company received cash proceeds of $378 and $39 during 2022 and 2021, respectively, related to a note receivable issued in connection with the sale of the Manhattan Company-operated restaurants. (b)Net assets sold consisted primarily of equipment. (c)During 2021, the Company recorded favorable lease assets of $3,799 and unfavorable lease liabilities of $6,738 as a result of leasing and/or subleasing land, buildings and/or leasehold improvements to franchisees, in connection with the sale of the New York Company-operated restaurants (including Manhattan). (d)2021 includes a deferred gain of $3,500 as a result of certain contingencies related to the extension of lease terms. (e)2021 includes a gain on sales-type leases of $1,625 and the write-off of certain lease assets of $927 as a result of an amendment to lease terms in connection with a Manhattan Company-operated restaurant previously sold to a franchisee. (f)2022, 2021 and 2020 include the recognition of deferred gains of $3,522, $515 and $368, respectively, as a result of the resolution of certain contingencies related to the extension of lease terms for restaurants previously sold to franchisees. (g)During 2022, 2021 and 2020, the Company received cash proceeds of $7,780, $4,561 and $6,041, respectively, primarily from the sale of surplus and other properties.

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_PropertyPlantAndEquipmentLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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