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Reclassifications of Prior Year Balances | 9 Months Ended
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Sep. 30, 2018
Basis of Presentation |
Reclassifications of Prior Year Balances | Note 11. 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 and nine months ended September 24, 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 September 24, 2017
(In thousands, except per share amounts) | As reported |  | Reclassifications |  | Adjusted
Revenues: |  |  |  |  |  |  |  |
North America commissary and other sales (1) | $ | 178,083 |  | $ | (14,055) |  | $ | 164,028
International (2) |  | 31,792 |  |  | (3,021) |  |  | 28,771
Other revenues (1) (2) |  | - |  |  | 17,076 |  |  | 17,076
Costs and expenses: |  |  |  |  |  |  |  |
North America commissary and other expenses (1) | $ | 168,031 |  | $ | (12,459) |  | $ | 155,572
International expenses (2) |  | 19,785 |  |  | (1,875) |  |  | 17,910
Other expenses (1) (2) (3) |  | - |  |  | 15,906 |  |  | 15,906
General and administrative expenses (3) |  | 37,330 |  |  | (1,572) |  |  | 35,758
|  | Nine Months Ended September 24, 2017
(In thousands, except per share amounts) | As reported |  | Reclassifications |  | Adjusted
Revenues: |  |  |  |  |  |  |  |
North America commissary and other sales (1) | $ | 539,532 |  | $ | (44,105) |  | $ | 495,427
International (2) |  | 90,540 |  |  | (8,902) |  |  | 81,638
Other revenues (1) (2) |  | - |  |  | 53,007 |  |  | 53,007
Costs and expenses: |  |  |  |  |  |  |  |
North America commissary and other expenses (1) | $ | 504,732 |  | $ | (39,731) |  | $ | 465,001
International expenses (2) |  | 57,257 |  |  | (6,284) |  |  | 50,973
Other expenses (1) (2) (3) |  | - |  |  | 50,935 |  |  | 50,935
General and administrative expenses (3) |  | 117,340 |  |  | (4,920) |  |  | 112,420
| (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.

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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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