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Fair Value Measurements (Tables)
 3 Months Ended
Mar. 30, 2014
Fair Value Disclosures [Abstract]  
Fair value, assets measured on recurring basis [Table Text Block]
The following tables present the Company’s fixed income and money market funds measured at fair value on a recurring basis as of March 30, 2014 and December 31, 2013, aggregated by the level in the fair value hierarchy within which those measurements fall (in thousands):

 
TOTAL
MARCH 30, 2014
 
LEVEL 1
 
LEVEL 2
 
LEVEL 3
Assets:
 
 
 
 
 
 
 
Fixed income funds - cash equivalents
$
4,012

 
$
4,012

 
$
—

 
$
—

Money market funds - cash equivalents
4,553

 
4,553

 
—

 
—

Money market funds - restricted cash equivalents
110

 
110

 
—

 
—

Total recurring fair value measurements
$
8,675

 
$
8,675

 
$
—

 
$
—


 
TOTAL
DECEMBER 31, 2013
 
LEVEL 1
 
LEVEL 2
 
LEVEL 3
Assets:
 
 
 
 
 
 
 
Fixed income funds - cash equivalents
$
9,849

 
$
9,849

 
$
—

 
$
—

Money market funds - cash equivalents
1,988

 
1,988

 
—

 
—

Money market funds - restricted cash equivalents
68

 
68

 
—

 
—

Total recurring fair value measurements
$
11,905

 
$
11,905

 
$
—

 
$
—
Restructuring and related activities disclosure [Text Block]
The following table presents the components of these charges and the line item within the Consolidated Statement of Operations and Comprehensive Income in which each component was recognized during the thirteen weeks ended March 30, 2014 (in thousands):

DESCRIPTION
 
LOCATION OF CHARGE IN THE CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
 
AMOUNT
Restaurant closure expenses
 
Provision for impaired assets and restaurant closings
 
$
5,972

Severance and other liabilities
 
General and administrative
 
1,035

Deferred rent liability write-off
 
Other restaurant operating
 
(2,078
)
 
 
 
 
$
4,929
Schedule of losses related to long lived assets held and used
The following table presents losses related to the Company’s assets and liabilities that were measured at fair value on a nonrecurring basis during the three months ended March 31, 2013 aggregated by the level in the fair value hierarchy within which those measurements fall (in thousands):

 
MARCH 31, 2013
 
 
 
 
 
REMAINING FAIR VALUE
 
THREE
MONTHS ENDED
MARCH 31, 2013
 
CARRYING VALUE
 
LEVEL 1
 
LEVEL 2
 
LEVEL 3
 
TOTAL
LOSSES
Long-lived assets held and used
$
4,434

 
$
—

 
$
3,383

 
$
1,051

 
$
1,082
Schedule of quantitative information related to unobservable inputs used in Level 3 fair value measurements of assets held and used
The following table presents quantitative information related to the range of unobservable inputs used in the Company’s Level 3 fair value measurements for the impairment losses incurred for the three months ended March 31, 2013:

UNOBSERVABLE INPUT
 
THREE
MONTHS ENDED
MARCH 31, 2013
Weighted-average cost of capital
 
9.5%
Long-term growth rates
 
2.0%
Annual revenue growth rates (1)
 
2.4% - 3.0%
________________
(1)
Weighted average of the annual revenue growth rates unobservable input range was 2.6%.
Schedule of carrying value and fair value of senior secured credit facilities, CMBS loan and other unsecured debt
The following tables include the carrying value and fair value of the Company’s financial instruments at March 30, 2014 and December 31, 2013 aggregated by the level in the fair value hierarchy in which those measurements fall (in thousands):

 
 
MARCH 30, 2014
 
 
 
 
FAIR VALUE
 
 
CARRYING VALUE
 
LEVEL 1
 
LEVEL 2
 
LEVEL 3
Senior secured term loan B facility (1)
 
$
925,000

 
$
—

 
$
922,688

 
$
—

Mortgage loan (2)
 
309,612

 
—

 
—

 
319,103

First mezzanine loan (2)
 
85,862

 
—

 
—

 
85,862

Second mezzanine loan (2)
 
86,519

 
—

 
—

 
87,384

Other notes payable (1)
 
4,170

 
—

 
—

 
3,953



 
 
DECEMBER 31, 2013
 
 
 
 
FAIR VALUE
 
 
CARRYING VALUE
 
LEVEL 1
 
LEVEL 2
 
LEVEL 3
Senior secured term loan B facility (1)
 
$
935,000

 
$
—

 
$
936,169

 
$
—

Mortgage loan (2)
 
311,644

 
—

 
—

 
318,787

First mezzanine loan (2)
 
86,131

 
—

 
—

 
86,131

Second mezzanine loan (2)
 
86,704

 
—

 
—

 
87,571

Other notes payable (1)
 
6,186

 
—

 
—

 
5,912

_______________
(1)
Represents obligations of OSI.
(2)
Represents obligations of New PRP.