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Assets and Liabilities Held for Sale | 3 Months Ended
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Mar. 31, 2019
Assets and Liabilities Held for Sale |
Assets and Liabilities Held for Sale | 10. Assets and Liabilities Held for Sale The Company has an approved plan to refranchise approximately 40 stores and certain owned properties in the United States. We expect to sell these stores within the next 12 months and have classified the assets and liabilities as held for sale within the Condensed Consolidated Balance Sheet. Upon the transfer of these assets to held for sale, no loss was recognized as their fair value exceeded their carrying value. The following summarizes the associated assets and liabilities that are classified as held for sale (in thousands):
|  | Held for Sale
|  | March 31, 2019
Cash and cash equivalents |  | $ | 25
Inventories |  |  | 249
Property and equipment, net |  |  | 4,865
Right-of-use assets |  |  | 3,900
Goodwill |  |  | 1,726
Total assets held for sale |  |  | 10,765
Lease liabilities |  |  | 4,065
Total liabilities held for sale (a) |  | $ | 4,065
(
| (a) |  | Liabilities held for sale are included under the caption “Accrued expenses and other current liabilities”.
The Company-owned restaurants classified as held for sale recorded income before income taxes of $598,000 and $487,000 for the three months ended March 31, 2019 and April 1, 2018, respectively. All stores were included in the Domestic Company-owned restaurants segment.

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- Definition The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2122178 + Details
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