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v3.21.1

Summary of significant accounting policies - Effect of Topic 606 (Details) - USD ($) $ in Thousands | 12 Months Ended |  |  |
--- | --- | --- | --- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Jan. 01, 2019 | Jan. 01, 2018 | Dec. 31, 2017
Balance Sheet |  |  |  |  |  |
Deferred income taxes | $ 55,567 | $ 68,368 | $ 58,334 |  | $ 75,854 |
Accrued payroll and other liabilities - current | 79,218 | 86,379 | 94,166 |  | 119,427 |
Accrued payroll and other liabilities - non-current | 21,884 | 23,497 | 35,322 | $ 18,918 | 34,378 |
Retained earnings | 290,895 | 471,149 | 413,074 |  | 397,338 |
Income Statement |  |  |  |  |  |
Revenues from franchised restaurants | 1,984,219 | 2,959,077 | 3,081,571 |  |  |
Income tax expense | (17,532) | (38,837) | (48,136) |  |  |
Revenues from franchised restaurants |  |  |  |  |  |
Income Statement |  |  |  |  |  |
Revenues from franchised restaurants | $ 89,601 | $ 146,790 | 148,962 |  |  |
Balances Without Adoption of ASC 606 |  |  |  |  |  |
Balance Sheet |  |  |  |  |  |
Deferred income taxes |  |  | 56,522 |  |  |
Accrued payroll and other liabilities - current |  |  | 93,770 |  |  |
Accrued payroll and other liabilities - non-current |  |  | 29,495 |  |  |
Retained earnings |  |  | 417,485 |  |  |
Income Statement |  |  |  |  |  |
Income tax expense |  |  | (48,393) |  |  |
Balances Without Adoption of ASC 606 | Revenues from franchised restaurants |  |  |  |  |  |
Income Statement |  |  |  |  |  |
Revenues from franchised restaurants |  |  | 149,834 |  |  |
Previously Reported |  |  |  |  |  |
Balance Sheet |  |  |  |  |  |
Deferred income taxes |  |  |  |  |  | $ 74,299
Accrued payroll and other liabilities - current |  |  |  |  |  | 119,088
Accrued payroll and other liabilities - non-current |  |  | 35,322 |  |  | 29,366
Retained earnings |  |  |  |  |  | 401,134
Accounting Standards Update 2014-09 | Effect of Change |  |  |  |  |  |
Balance Sheet |  |  |  |  |  |
Deferred income taxes |  |  | 1,812 |  |  |
Accrued payroll and other liabilities - current |  |  | 396 |  |  |
Accrued payroll and other liabilities - non-current |  |  | 5,827 |  |  |
Retained earnings |  |  | (4,411) |  |  |
Income Statement |  |  |  |  |  |
Income tax expense |  |  | 257 |  |  |
Accounting Standards Update 2014-09 | Effect of Change | Revenues from franchised restaurants |  |  |  |  |  |
Income Statement |  |  |  |  |  |
Revenues from franchised restaurants |  |  | $ (872) |  |  |
Accounting Standards Update 2014-09 | Restatement Adjustment |  |  |  |  |  |
Balance Sheet |  |  |  |  |  |
Deferred income taxes |  |  |  |  | $ 1,555 | 1,555
Accrued payroll and other liabilities - current |  |  |  |  |  | 339
Accrued payroll and other liabilities - non-current |  |  |  |  |  | 5,012
Retained earnings |  |  |  |  |  | $ (3,796)

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