XML 29 R17.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Reclassifications of Prior Year Balances | 3 Months Ended
--- | ---
Apr. 01, 2018
Basis of Presentation |
Reclassifications of Prior Year Balances | Note 10. Reclassifications of Prior Year Balances As shown in the table below we have reclassified certain prior year amounts within the Condensed Consolidated Statements of Income, for the three months ended March 26, 2017, in order to conform with current year presentation. These reclassifications had no effect on previously reported total consolidated revenues, total costs and expenses and net income.
Papa John's International, Inc. and Subsidiaries
Condensed Consolidated Statements of Income
Summary of Income Statement Presentation Reclassifications
|  | Three Months Ended March 26, 2017
(In thousands, except per share amounts) | As reported |  | Reclassifications |  | Adjusted
Revenues: |  |  |  |  |  |  |  |
North America commissary and other sales (1) |  | 186,245 |  |  | (14,905) |  |  | 171,340
International (2) |  | 28,518 |  |  | (2,896) |  |  | 25,622
Other revenues (1) (2) |  | - |  |  | 17,801 |  |  | 17,801
Costs and expenses: |  |  |  |  |  |  |  |
North America commissary and other expenses (1) |  | 173,712 |  |  | (13,755) |  |  | 159,957
International expenses (2) |  | 17,990 |  |  | (2,199) |  |  | 15,791
Other expenses (1) (2) (3) |  | - |  |  | 17,547 |  |  | 17,547
General and administrative expenses (3) |  | 38,007 |  |  | (1,593) |  |  | 36,414
| (1) |  | Includes reclassification of previous amounts reported in North America commissary and other sales and expenses including print and promotional items, information systems and related services used in restaurant operations, including our point of sale system, online and other technology-based ordering platforms.
| (2) |  | Includes reclassification of previous amounts reported in International related to advertising expenses and rental income and expenses for United Kingdom head leases which are subleased to United Kingdom franchisees.
| (3) |  | Includes reclassification of various technology related expenditures for fee-based services discussed in (1) above and advertising expenses to be consistent with 2018 presentation.

X
- Definition The entire disclosure for any adjustments made during the period to avoid double counting in comprehensive income items displayed as part of net income that also had been displayed as part of other comprehensive income in that period or earlier periods. These adjustments include reclassifications to net income of items in accumulated comprehensive income, such as deferred gains or losses on qualifying hedges when hedged item reported in net income, holding gains or losses on available-for-sale securities transferred into trading category, unrealized holding gains or losses on debt securities transferred from held-to-maturity category into available-for-sale category and accumulated translation adjustment attributable to foreign subsidiary or investment in foreign entity upon sale or liquidation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
Name: | us-gaap_DisclosureOfReclassificationAmountTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration