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Reclassifications of Prior Year Balances | 12 Months Ended
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Dec. 30, 2018
Basis of Presentation |
Reclassifications of Prior Year Balances | 24. Reclassifications of Prior Year Balances
Papa John's International, Inc. and Subsidiaries
Consolidated Statements of Operations
Summary of Statement of Operations Presentation Reclassifications
|  | Year Ended December 31, 2017
(In thousands, except per share amounts) | As reported |  | Reclassifications |  | Adjusted
Revenues: |  |  |  |  |  |  |  |
North America commissary and other sales (1) | $ | 733,627 |  | $ | (59,915) |  | $ | 673,712
International (2) |  | 126,285 |  |  | (12,264) |  |  | 114,021
Other revenues (1) (2) |  | - |  |  | 72,179 |  |  | 72,179
Costs and expenses: |  |  |  |  |  |  |  |
North America commissary and other expenses (1) | $ | 685,206 |  | $ | (53,669) |  | $ | 631,537
International expenses (2) |  | 78,971 |  |  | (8,349) |  |  | 70,622
Other expenses (1) (2) (3) |  | - |  |  | 69,335 |  |  | 69,335
General and administrative expenses (3) |  | 158,183 |  |  | (7,317) |  |  | 150,866
|  | Year Ended December 25, 2016
(In thousands, except per share amounts) | As reported |  | Reclassifications |  | Adjusted
Revenues: |  |  |  |  |  |  |  |
North America commissary and other sales (1) | $ | 681,606 |  | $ | (57,723) |  | $ | 623,883
International (2) |  | 113,103 |  |  | (12,199) |  |  | 100,904
Other revenues (1) (2) |  | - |  |  | 69,922 |  |  | 69,922
Costs and expenses: |  |  |  |  |  |  |  |
North America commissary and other expenses (1) | $ | 631,475 |  | $ | (51,641) |  | $ | 579,834
International expenses (2) |  | 71,509 |  |  | (8,935) |  |  | 62,574
Other expenses (1) (2) (3) |  | - |  |  | 66,253 |  |  | 66,253
General and administrative expenses (3) |  | 163,812 |  |  | (5,677) |  |  | 158,135
As shown in the table above we have reclassified certain prior year amounts within the Consolidated Statements of Operations for the years ended December 31, 2017 and December 25, 2016 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.
| (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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