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Cash and Receivables (Tables) | 12 Months Ended
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Jan. 01, 2023
Cash and Receivables [Abstract] |
Schedule of Cash and Cash Equivalents |
| Year End
| January 1, 2023 |  | January 2, 2022
Cash and cash equivalents |  |  |
Cash | $ | 185,207 |  |  | $ | 249,438 |
Cash equivalents | 560,682 |  |  | — |
| 745,889 |  |  | 249,438 |
Restricted cash |  |  |
Accounts held by trustee for the securitized financing facility | 34,850 |  |  | 27,188 |
Other | 353 |  |  | 347 |
| 35,203 |  |  | 27,535 |
Advertising Funds (a) | 50,709 |  |  | 89,993 |
| 85,912 |  |  | 117,528 |
Total cash, cash equivalents and restricted cash | $ | 831,801 |  |  | $ | 366,966 |
_______________ (a)Included in “Advertising funds restricted assets.”
Schedule of Accounts and Notes Receivable |
| Year End
| January 1, 2023 |  | January 2, 2022
| Gross |  | Allowance for Doubtful Accounts |  | Net |  | Gross |  | Allowance for Doubtful Accounts |  | Net
Accounts and Notes Receivable, Net |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |
Accounts receivable (a) | $ | 100,270 |  |  | $ | (1,707) |  |  | $ | 98,563 |  |  | $ | 104,744 |  |  | $ | (3,229) |  |  | $ | 101,515 |
Notes receivable from franchisees (b) (c) | 22,503 |  |  | (4,640) |  |  | 17,863 |  |  | 23,000 |  |  | (4,975) |  |  | 18,025 |
| $ | 122,773 |  |  | $ | (6,347) |  |  | $ | 116,426 |  |  | $ | 127,744 |  |  | $ | (8,204) |  |  | $ | 119,540 |
Non-current (d) |  |  |  |  |  |  |  |  |  |  |
Notes receivable from franchisees (c) | $ | 3,888 |  |  | $ | — |  |  | $ | 3,888 |  |  | $ | 4,514 |  |  | $ | (315) |  |  | $ | 4,199 |
_______________ (a)Includes income tax refund receivables of $3,236 and $11,901 as of January 1, 2023 and January 2, 2022, respectively. (b)Includes the current portion of sales-type and direct financing lease receivables of $8,263 and $6,266 as of January 1, 2023 and January 2, 2022, respectively. See Note 20 for further information. Includes a note receivable from a franchisee in Indonesia of $1,153 and $1,795 as of January 1, 2023 and January 2, 2022, respectively. (c)Includes notes receivable related to the Brazil JV, of which $13,087 and $12,925 are included in current notes receivable and $3,888 and $4,200 are included in non-current notes receivable as of January 1, 2023 and January 2, 2022, respectively. As of both January 1, 2023 and January 2, 2022, the Company had reserves of $4,640 on the loans outstanding related to the Brazil JV. See Note 8 for further information. As of January 2, 2022, included a note receivable from a franchisee in India, of which $335 was included in current notes receivable and $315 was included in non-current notes receivable. As of January 2, 2022, the Company had reserves of $650 on the loan. During 2022, the Company received a payment of $350 from the franchisee and the remaining note receivable balance and related reserve were written off. (d)Included in “Other assets.”
Accounts Receivable, Allowance for Doubtful Accounts | The following is an analysis of the allowance for doubtful accounts:
| Accounts Receivable |  | Notes Receivable |  | Total
2022 |  |  |  |  |
Balance at January 2, 2022 | $ | 3,229 |  |  | $ | 5,290 |  |  | $ | 8,519 |
Provision for doubtful accounts | (565) |  |  | (350) |  |  | (915) |
Uncollectible accounts written off, net of recoveries | (957) |  |  | (300) |  |  | (1,257) |
Balance at January 1, 2023 | $ | 1,707 |  |  | $ | 4,640 |  |  | $ | 6,347 |
2021 |  |  |  |  |
Balance at January 3, 2021 | $ | 3,739 |  |  | $ | 5,625 |  |  | $ | 9,364 |
Provision for doubtful accounts | (148) |  |  | (335) |  |  | (483) |
Uncollectible accounts written off, net of recoveries | (362) |  |  | — |  |  | (362) |
Balance at January 2, 2022 | $ | 3,229 |  |  | $ | 5,290 |  |  | $ | 8,519 |
2020 |  |  |  |  |
Balance at December 29, 2019 | $ | 3,314 |  |  | $ | 6,705 |  |  | $ | 10,019 |
Provision for doubtful accounts | 647 |  |  | 206 |  |  | 853 |
Uncollectible accounts written off, net of recoveries | (222) |  |  | (1,286) |  |  | (1,508) |
Balance at January 3, 2021 | $ | 3,739 |  |  | $ | 5,625 |  |  | $ | 9,364 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + 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 210.5-02.3,4) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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