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Goodwill and Other Intangibles | 12 Months Ended
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Dec. 31, 2017
Goodwill and Other Intangibles |
Goodwill and Other Intangibles | 8. Goodwill and Other Intangibles The following summarizes changes in the Company’s goodwill, by reporting segment (in thousands):
|  | Domestic Company- owned Restaurants |  | International (a) |  | All Others |  | Total |
Balance as of December 27, 2015 |  | $ | 62,363 |  | $ | 16,858 |  | $ | 436 |  | $ | 79,657 |
Acquisitions (b) |  |  | 10,166 |  |  | — |  |  | — |  |  | 10,166 |
Divestitures (c) |  |  | (2,481) |  |  | — |  |  | — |  |  | (2,481) |
Adjustment to assets held for sale (d) |  |  | — |  |  | 979 |  |  | — |  |  | 979 |
Foreign currency adjustments |  |  | — |  |  | (2,792) |  |  | — |  |  | (2,792) |
Balance as of December 25, 2016 |  |  | 70,048 |  |  | 15,045 |  |  | 436 |  |  | 85,529 |
Foreign currency adjustments |  |  | — |  |  | 1,363 |  |  | — |  |  | 1,363 |
Balance as of December 31, 2017 |  | $ | 70,048 |  | $ | 16,408 |  | $ | 436 |  | $ | 86,892 |
| (a) |  | The international goodwill balances for all years presented are net of accumulated impairment of $2.3 million associated with our PJUK reporting unit, which was recorded in fiscal 2008.
| (b) |  | Includes 25 restaurants located in four domestic markets.
| (c) |  | Includes 42 restaurants located in one domestic market.
| (d) |  | Represents goodwill associated with the Company-owned China market. The goodwill was removed from the China reporting unit and reclassified to assets held for sale, along with the other associated assets, in 2015 using a relative fair value approach. Based on an updated fair value analysis, the goodwill allocation was updated in 2016 and adjusted accordingly. See Note 7 for additional information.
For fiscal years 2017 and 2016, we performed a qualitative analysis for our domestic Company-owned restaurants, China, and PJUK reporting units. For fiscal year 2015, we performed a qualitative analysis for our domestic Company-owned restaurants and our PJUK reporting unit and a quantitative analysis for our China reporting unit. No impairment charges were recorded upon the completion of our goodwill impairment tests in 2015, 2016 and 2017, excluding the China goodwill allocated to assets held for sale in 2016. As part of our acquisitions of franchise restaurants, the Company records an intangible asset for the value of the franchise rights that are acquired. The intangible is amortized on a straight-line basis over the term of the remaining franchise agreement as of the date of acquisition. As of December 31, 2017 and December 25, 2016, the intangible was approximately $1.8 million and $2.4 million, respectively, net of accumulated amortization of $1.4 million and $800,000, respectively. Amortization expense related to the intangible was approximately $600,000 for the period ended December 31, 2017, $400,000 for the period ended December 25, 2016, and $200,000 for the period ended December 27, 2015.

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- Definition The entire disclosure for goodwill. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2144439 + Details
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