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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The provision (benefit) for income taxes for the years ended December 31, 2022, 2021 and 2020 was as follows:
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Provision (benefit) for income taxes | (In millions)
Current |  |  |  |  |
Federal | $ | 27.5 |  |  | $ | 20.2 |  |  | $ | 11.0 |
State | 5.5 |  |  | 4.6 |  |  | 3.1 |
Foreign | 1.8 |  |  | 1.4 |  |  | 1.3 |
| 34.8 |  |  | 26.2 |  |  | 15.4 |
Deferred |  |  |  |  |
Federal | (3.8) |  |  | (2.3) |  |  | (17.3) |
State | 2.7 |  |  | 0.2 |  |  | (2.7) |
| (1.1) |  |  | (2.1) |  |  | (20.0) |
Provision (benefit) for income taxes | $ | 33.7 |  |  | $ | 24.1 |  |  | $ | (4.6) |
Schedule of Effective Income Tax Rate Reconciliation | The provision (benefit) for income taxes differs from the expected federal income tax rates as follows:
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Statutory federal income tax rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
Non-deductibility of goodwill | 0.8 |  |  | — |  |  | (17.9) |
Non-deductibility of officer's compensation | 2.9 |  |  | 2.2 |  |  | (0.9) |
State and other taxes, net of federal tax benefit | 3.1 |  |  | 3.1 |  |  | 1.2 |
Excess tax deficiencies or benefits | (0.5) |  |  | (7.1) |  |  | 0.1 |
Change in unrecognized tax benefits | — |  |  | (0.1) |  |  | 2.0 |
Change in valuation allowance | (0.3) |  |  | 0.5 |  |  | (1.5) |
Changes in tax rates and state tax laws | 3.4 |  |  | 0.2 |  |  | (0.4) |
General business credits | (1.4) |  |  | (0.9) |  |  | 0.8 |
Other | 0.3 |  |  | 0.8 |  |  | (0.2) |
Effective tax rate | 29.3 | % |  | 19.7 | % |  | 4.2 | %
Schedule of Deferred Tax Assets and Liabilities | Net deferred tax assets (liabilities) at December 31, 2022 and 2021 consisted of the following components:
| 2022 |  | 2021
| (In millions)
Lease liabilities | $ | 93.6 |  |  | $ | 112.9 |
Employee compensation | 9.7 |  |  | 12.1 |
Revenue recognition | 37.1 |  |  | 35.4 |
Other | 8.4 |  |  | 8.4 |
Deferred tax assets | 148.8 |  |  | 168.8 |
Valuation allowance | (3.5) |  |  | (4.2) |
Total deferred tax assets after valuation allowance | 145.3 |  |  | 164.6 |
Recognition of franchise and equipment sales | (6.7) |  |  | (8.2) |
Capitalization and depreciation(1) | (121.0) |  |  | (122.7) |
Lease assets | (90.8) |  |  | (108.6) |
Other | (1.5) |  |  | (1.3) |
Deferred tax liabilities | (220.0) |  |  | (240.8) |
Net deferred tax liabilities | $ | (74.7) |  |  | $ | (76.2) |
_________________________________ (1) Primarily related to the 2007 Applebee's acquisition.
Summary of Income Tax Contingencies |
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
| (In millions)
Unrecognized tax benefit as of January 1 | $ | 1.9 |  |  | $ | 2.2 |  |  | $ | 7.6 |
Changes for tax positions of prior years | 0.1 |  |  | 0.5 |  |  | — |
Increases for tax positions related to the current year | 0.4 |  |  | 0.3 |  |  | 0.2 |
Decreases relating to settlements and lapsing of statutes of limitations | (0.3) |  |  | (1.1) |  |  | (5.6) |
Unrecognized tax benefit as of December 31 | $ | 2.1 |  |  | $ | 1.9 |  |  | $ | 2.2 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI https://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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