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Impairments and Disposals (Tables)
 12 Months Ended
Dec. 27, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Provision for impaired assets and restaurant closings
The components of Provision for impaired assets and restaurant closings are as follows:
 
FISCAL YEAR
(dollars in thousands)
2015
 
2014
 
2013
Impairment losses
 
 
 
 
 
U.S.
$
27,408

 
$
13,822

 
$
19,761

International
—

 
12,690

 
—

Corporate
746

 
10,559

 
—

Total impairment losses
$
28,154

 
$
37,071

 
$
19,761

Restaurant closure expenses
 
 
 
 
 
U.S.
$
2,460

 
$
7,334

 
$
3,077

International
6,053

 
7,676

 
—

Total restaurant closure expenses
$
8,513

 
$
15,010

 
$
3,077

Provision for impaired assets and restaurant closings
$
36,667

 
$
52,081

 
$
22,838
Schedule of restructuring reserve by type of cost, facility closure and other costs
The following table summarizes the Company’s accrual activity related to facility closure and other costs, primarily associated with the Domestic and International Restaurant Closure Initiatives, during fiscal years 2015 and 2014:
(dollars in thousands)
2015
 
2014
Beginning of the year
$
11,000

 
$
2,232

Charges
10,358

 
12,644

Cash payments
(13,814
)
 
(4,086
)
Adjustments (1)
(1,845
)
 
210

End of the year (2)
$
5,699

 
$
11,000

________________
(1)
Adjustments to facility closure and other costs represent changes in sublease assumptions and reductions in the Company’s remaining lease obligations.
(2)
As of December 27, 2015 and December 28, 2014, the Company had exit-related accruals of $2.0 million and $4.7 million, respectively, recorded in Accrued and other current liabilities and $3.7 million and $6.3 million, respectively, recorded in Other long-term liabilities, net.
Bonefish Restructuring [Member]  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Restructuring and related costs
Following is a summary of estimated pre-tax expense by type:
 
ESTIMATED EXPENSE
(dollars in millions)
Lease related liabilities, net of subleases
$
4.0

to
$
6.0

Employee severance and other obligations
$
0.5

to
$
1.5
Restructuring and Restaurant Closure Initiatives [Member]  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Impairments and disposals, restructuring and restaurant closure initiatives
Following is a summary of expenses related to the Domestic and International Restaurant Closure Initiatives and the Bonefish Restructuring recognized in the Company’s Consolidated Statements of Operations and Comprehensive Income (dollars in thousands):
DESCRIPTION
 
LOCATION OF CHARGE IN THE CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
 
FISCAL YEAR
 
 
2015
 
2014
 
2013
Property, fixtures and equipment impairments
 
Provision for impaired assets and restaurant closings
 
$
24,204

 
$
11,573

 
$
18,695

Facility closure and other expenses
 
Provision for impaired assets and restaurant closings
 
7,643

 
14,137

 
—

Severance and other expenses
 
General and administrative
 
1,858

 
4,042

 
—

Reversal of deferred rent liability
 
Other restaurant operating
 
(198
)
 
(2,911
)
 
—

 
 
 
 
$
33,507

 
$
26,841

 
$
18,695
Restructuring and related costs
Following is a summary of the cumulative restaurant closure initiative and Bonefish Restructuring expenses incurred through December 27, 2015 (dollars in thousands):
DESCRIPTION
 
LOCATION OF CHARGE IN THE CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME
 
RESTAURANT CLOSURE INITIATIVES AND RESTRUCTURING
 
 
DOMESTIC
 
BONEFISH
 
INTERNATIONAL
 
TOTAL
Property, fixtures and equipment impairments
 
Provision for impaired assets and restaurant closings
 
$
18,695

 
$
24,204

 
$
11,573

 
$
54,472

Facility closure and other expenses
 
Provision for impaired assets and restaurant closings
 
7,574

 
—

 
14,206

 
21,780

Severance and other expenses
 
General and administrative
 
1,035

 
143

 
4,722

 
5,900

Reversal of deferred rent liability
 
Other restaurant operating
 
(2,078
)
 
—

 
(1,031
)
 
(3,109
)
 
 
 
 
$
25,226

 
$
24,347

 
$
29,470

 
$
79,043
Roy's divestiture [Member]  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Condensed income statement, Roy's
Following are the components of Roy’s included in the Company’s Consolidated Statements of Operations and Comprehensive Income for the following periods:
 
FISCAL YEAR
(dollars in thousands)
2015 (1)
 
2014 (2)
 
2013
Restaurant sales
$
5,729

 
$
68,575

 
$
73,945

Loss before income taxes
$
(831
)
 
$
(13,612
)
 
$
(1,844
)
________________
(1)
Loss before income taxes includes loss on sale of $0.9 million in fiscal year 2015.
(2)
Loss before income taxes includes impairment charges of $13.4 million in fiscal year 2014 for Assets held for sale.