XML 84 R72.htm IDEA: XBRL DOCUMENT
v3.22.4

System Optimization Gains, Net Summary of Disposition Activity (Details) $ in Thousands | 12 Months Ended |
--- | --- | ---
Jan. 01, 2023 USD ($) number_of_restaurants | Jan. 02, 2022 USD ($) number_of_restaurants | Jan. 03, 2021 USD ($) number_of_restaurants | Jan. 01, 2017
System optimization gains, net |  |  |  |
Company-operated restaurant ownership percentage |  |  |  | 5.00%
Number of restaurants sold to franchisees | number_of_restaurants |  | 47 |  |
Proceeds from sales of restaurants | $ 8,237 | $ 55,118 | $ 6,091 |
Gain on sales-type leases | 2,981 | 4,244 | 1,995 |
System optimization gains, net | $ 6,779 | $ 33,545 | $ 3,148 |
Sale of franchise-operated restaurants to franchisees |  |  |  |
System optimization gains, net |  |  |  |
Number of restaurants sold to franchisees | number_of_restaurants | 79 | 34 | 54 |
Sale of company-operated restaurants to franchisees |  |  |  |
System optimization gains, net |  |  |  |
Number of restaurants sold to franchisees | number_of_restaurants | 1 | 47 | 1 |
Proceeds from sales of restaurants | $ 79 | $ 50,518 | $ 50 |
Net assets sold | (141) | (16,939) | (34) |
Goodwill related to sales of restaurants | 0 | (4,847) | 0 |
Net unfavorable leases | (360) | (2,939) | 0 |
Gain on sales-type leases | 0 | 7,156 | 0 |
Other | 6 | (2,148) | 0 |
Gain on sales of restaurants, net, before post-closing adjustments | (416) | 30,801 | 16 |
Post-closing adjustments on sales of restaurants | 2,877 | 1,218 | 362 |
System optimization gains, net | 2,461 | 32,019 | 378 |
Favorable lease |  | 3,799 |  |
Unfavorable lease |  | 6,738 |  |
Deferred gain on sale of property |  | 3,500 |  |
Recognition of deferred gain on sale of property | 3,522 | 515 | 368 |
Sale of other assets |  |  |  |
System optimization gains, net |  |  |  |
Proceeds from sales of restaurants | 7,780 | 4,561 | 6,041 |
System optimization gains, net | 4,318 | 1,526 | $ 2,770 |
Sale of manhattan company-operated restaurants to franchisees note receivable |  |  |  |
System optimization gains, net |  |  |  |
Proceeds from sales of restaurants | $ 378 | 39 |  |
Sale of manhattan company-operated restaurants to franchisees |  |  |  |
System optimization gains, net |  |  |  |
Gain on sales-type leases |  | 1,625 |  |
Write-off of lease assets |  | $ 927 |  |

X
- Definition Amount of gain on the sale of property that does not qualify for gain recognition as of the balance sheet date. + References No definition available. + Details
Name: | us-gaap_DeferredGainOnSaleOfProperty
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition This element represents the identifiable intangible asset established upon acquisition based on a favorable difference between the terms of an acquired lease and the current market terms for that lease at the acquisition date. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(15)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetOffMarketLeaseFavorableGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_GainLossOnSaleOfPropertyPlantEquipment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of increase (decrease) of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_GoodwillPeriodIncreaseDecrease
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition This element represents a liability associated with the acquisition of an off-market lease when the terms of the lease are unfavorable to the market terms for the lease at the date of acquisition. + 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 210.5-02.24) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_OffMarketLeaseUnfavorable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3179-108585 + Details
Name: | us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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 Amount of profit (loss) for sales-type lease and (loss) for direct financing lease recognized at commencement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 50 -Paragraph 5 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=124258985&loc=SL77919372-209981 + Details
Name: | us-gaap_SalesTypeAndDirectFinancingLeasesProfitLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The number of franchises sold during the period when there are significant changes in franchisor-owned outlets or franchised outlets during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 952 -SubTopic 605 -Section 50 -Paragraph 3 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126942276&loc=d3e68639-108044 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 952 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126942109&loc=SL51750552-203207 + Details
Name: | us-gaap_SignificantChangesFranchisesSold
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Approximate Company-operated restaurant ownership percentage + References No definition available. + Details
Name: | wen_Companyoperatedrestaurantownershippercentage
Namespace Prefix: | wen_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Gain (loss) on disposition of restaurants to franchisees as part of the system optimization initiative, before the impact of post closing purchase price adjustments on previously completed dispositions. + References No definition available. + Details
Name: | wen_GainLossonDispositionofAssetsBeforePostClosingPurchasePriceAdjustments
Namespace Prefix: | wen_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Lease Assets, Write-offs + References No definition available. + Details
Name: | wen_LeaseAssetsWriteOffs
Namespace Prefix: | wen_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Net Assets Sold + References No definition available. + Details
Name: | wen_NetAssetsSold
Namespace Prefix: | wen_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Net Lease Assets (Liabilities) - Net of favorable lease assets and unfavorable lease liabilities as a result of the lease and/or sublease of land, buildings, and/or leasehold improvements to franchisees, in connection with sales of restaurants. + References No definition available. + Details
Name: | wen_NetLeaseAssetsLiabilities
Namespace Prefix: | wen_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Other gain (loss) on disposition, net + References No definition available. + Details
Name: | wen_Othergainlossondispositionnet
Namespace Prefix: | wen_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Post Closing Adjustments on Sales of Restaurants + References No definition available. + Details
Name: | wen_Postclosingadjustmentsonsalesofrestaurants
Namespace Prefix: | wen_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Recognition of deferred gain on sale of property + References No definition available. + Details
Name: | wen_Recognitionofdeferredgainonsaleofproperty
Namespace Prefix: | wen_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

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

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

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

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