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Revenue Recognition
 12 Months Ended
Dec. 31, 2023
Revenue Recognition and Deferred Revenue [Abstract]  
Revenue Recognition Revenue Recognition
The following table includes the disaggregation of Restaurant sales and franchise revenues by restaurant concept and major international market for the periods indicated:
FISCAL YEAR
202320222021
(dollars in thousands)RESTAURANT SALESFRANCHISE REVENUESRESTAURANT SALESFRANCHISE REVENUESRESTAURANT SALESFRANCHISE REVENUES
U.S.
Outback Steakhouse$2,316,449 $32,289 $2,240,432 $31,418 $2,175,909 $29,725 
Carrabba’s Italian Grill721,946 3,036 676,467 2,938 653,231 2,439 
Bonefish Grill570,578 505 559,583 662 544,068 641 
Fleming’s Prime Steakhouse & Wine Bar382,729 — 374,388 — 332,607 — 
Other13,351 78 12,146 49 9,033 9 
U.S. total4,005,053 35,908 3,863,016 35,067 3,714,848 32,814 
International
Outback Steakhouse - Brazil (1)501,128 — 405,866 — 258,997 — 
Other (1)(2)101,227 15,163 83,813 14,620 87,248 12,706 
International total602,355 15,163 489,679 14,620 346,245 12,706 
Total$4,607,408 $51,071 $4,352,695 $49,687 $4,061,093 $45,520 
____________________
(1)Restaurant sales in Brazil includes $30.2 million and $7.7 million during 2023 and 2022, respectively, in connection with value added tax exemptions resulting from tax legislation. See Note 20 - Income Taxes for details regarding the Brazil tax legislation.
(2)Includes Restaurant sales for Company-owned Outback Steakhouse restaurants outside of Brazil and Abbraccio restaurants in Brazil. Franchise revenues primarily include revenues from franchised Outback Steakhouse restaurants.

The following table includes a detail of assets and liabilities from contracts with customers included on the Company’s Consolidated Balance Sheets as of the periods indicated:
(dollars in thousands)DECEMBER 31, 2023DECEMBER 25, 2022
Other current assets, net
Deferred gift card sales commissions$18,081 $17,755 
Unearned revenue
Deferred gift card revenue$374,274 $386,495 
Deferred loyalty revenue5,664 5,628 
Deferred franchise fees - current473 460 
Other1,466 1,632 
Total Unearned revenue$381,877 $394,215 
Other long-term liabilities, net
Deferred franchise fees - non-current$4,036 $4,126 
The following table is a rollforward of deferred gift card sales commissions for the periods indicated:
FISCAL YEAR
(dollars in thousands)202320222021
Balance, beginning of the period$17,755 $17,793 $19,300 
Deferred gift card sales commissions amortization(23,695)(24,091)(26,012)
Deferred gift card sales commissions capitalization26,706 26,743 26,625 
Other(2,685)(2,690)(2,120)
Balance, end of the period$18,081 $17,755 $17,793 

The following table is a rollforward of unearned gift card revenue for the periods indicated:
FISCAL YEAR
(dollars in thousands)202320222021
Balance, beginning of the period$386,495 $387,945 $373,048 
Gift card sales328,307 326,603 330,841 
Gift card redemptions(321,057)(310,017)(298,397)
Gift card breakage(19,471)(18,036)(17,547)
Balance, end of the period$374,274 $386,495 $387,945 

Franchisee Deferred Payment Agreement - Effective December 31, 2023, the Company entered into an Amended & Restated Holistic Resolution Agreement (the “2023 Resolution Agreement”) with Cerca Trova Southwest Restaurant Group, LLC (d/b/a Out West Restaurant Group) and certain of its affiliates (collectively, “Out West”), who currently operate 78 franchised Outback Steakhouse restaurants in the western United States, primarily in California. The 2023 Resolution Agreement ends on December 27, 2026 or upon the earlier occurrence of certain specified events, including the sale of all or substantially all of the assets or equity of Out West, bankruptcy or a liquidation event. The 2023 Resolution Agreement amends and supersedes the original Holistic Resolution Agreement dated December 27, 2020 (the “Original Resolution Agreement”). The terms of the 2023 Resolution Agreement are materially consistent with the Original Resolution Agreement and include similar agreements between Out West and its lenders prioritizing rents, royalties, national advertising fees and local marketing expenditures, and provides a mechanism to settle its obligations with its lenders and provide for capital expenditures, within certain limitations.