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Operating (Gains), Losses and Other Charges, Net | 12 Months Ended
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Dec. 28, 2011
Operating (Gains), Losses and Other Charges, Net [Abstract] |
Operating (Gains), Losses and Other Charges, Net | Note 8. Operating (Gains), Losses and Other Charges, Net Operating (gains), losses and other charges, net were comprised of the following:
|  | Fiscal Year Ended |
|  | December 28, 2011 |  |  | December 29, 2010 |  |  | December 30, 2009 |
|  | (In thousands) |
Gains on sales of assets and other, net |  | $ | (3,187 | ) |  | $ | (9,481 | ) |  | $ | (19,429 | )
Restructuring charges and exit costs |  |  | 1,234 |  |  |  | 4,162 |  |  |  | 3,960 |
Impairment charges |  |  | 4,055 |  |  |  | 375 |  |  |  | 986 |
Operating (gains), losses and other charges, net |  | $ | 2,102 |  |  | $ | (4,944 | ) |  | $ | (14,483 | )
Gains on Sales of Assets During the year ended December 28, 2011, we recognized gains of $3.2 million, primarily resulting from the sale of 30 restaurant operations to nine franchisees, the sale of real estate and the recognition of deferred gains related to a restaurant sold to a franchisee during a prior period. During the year ended December 29, 2010, we recognized gains of $9.5 million, primarily resulting from the sale of real estate to franchisees and the sale of 24 restaurant operations to 14 franchisees. During the year ended December 30, 2009, we recognized gains of $19.4 million, primarily resulting from the sale of 81 restaurant operations to 18 franchisees and the sale of real estate to franchisees. Restructuring Charges and Exit Costs Restructuring charges and exit costs consist primarily of the costs of future obligations related to closed units and severance and other restructuring charges for terminated employees and were comprised of the following:
|  | Fiscal Year Ended |
|  | December 28, 2011 |  |  | December 29, 2010 |  |  | December 30, 2009 |
|  | (In thousands) |
Exit costs |  | $ | 848 |  |  | $ | 1,247 |  |  | $ | 698 |
Severance and other restructuring charges |  |  | 386 |  |  |  | 2,915 |  |  |  | 3,262 |
Total restructuring charges and exit costs |  | $ | 1,234 |  |  | $ | 4,162 |  |  | $ | 3,960 |
Severance and other restructuring charges of $2.9 million for 2010 resulted primarily from severance costs related to the departure of our Chief Executive Officer. The $3.3 million of severance and other restructuring charges for 2009 primarily resulted from severance costs related to the departure of our Chief Operating Officer and Chief Marketing Officer. The components of the change in accrued exit cost liabilities were as follows:
|  | December 28, 2011 |  |  | December 29, 2010 |
|  | (In thousands) |
Balance, beginning of year |  | $ | 4,948 |  |  | $ | 6,555 |
Provisions for units closed during the year (1) |  |  | 433 |  |  |  | 755 |
Changes in estimates of accrued exit costs, net (1) |  |  | 415 |  |  |  | 492 |
Payments, net of sublease receipts |  |  | (2,200 | ) |  |  | (3,275 | )
Reclassification of certain lease liabilities, net |  |  | (166 | ) |  |  | (136 | )
Interest accretion |  |  | 433 |  |  |  | 557 |
Balance, end of year |  |  | 3,863 |  |  |  | 4,948 |
Less current portion included in other current liabilities |  |  | 1,116 |  |  |  | 1,400 |
Long-term portion included in other noncurrent liabilities |  | $ | 2,747 |  |  | $ | 3,548 |
(1) | Included as a component of operating (gains), losses and other charges, net
Estimated cash payments related to exit cost liabilities in the next five years are as follows:
|  | (In thousands) |
2012 |  | $ | 1,415 |
2013 |  |  | 897 |
2014 |  |  | 742 |
2015 |  |  | 471 |
2016 |  |  | 233 |
Thereafter |  |  | 1,006 |
Total |  |  | 4,764 |
Less imputed interest |  |  | 901 |
Present value of exit cost liabilities |  | $ | 3,863 |
The present value of exit cost liabilities is net of $2.8 million of existing sublease arrangements and $1.1 million related to properties for which we expect to enter into sublease agreements in the future. See Note 9 for a schedule of future minimum lease commitments and amounts to be received as lessor or sub-lessor for both open and closed units. As of December 28, 2011 and December 29, 2010, we had accrued severance and other restructuring charges of less than $0.1 million and $0.1 million, respectively. The balance as of December 28, 2011 is expected to be paid during 2012. Impairment charges of $4.1 million for the year ended December 28, 2011 resulted primarily from the impairment of assets of three underperforming units and two units identified as assets held for sale.

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- Definition The entire disclosure for operating gains and losses and other charges, as summarized in a single line description on the income statement. + References No definition available. + Details
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