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Operating (Gains), Losses and Other Charges, Net (Tables)

9 Months Ended

Sep. 25, 2013

Operating (Gains), Losses And Other Charges, Net [Abstract]

Operating gains losses and other charges net

Operating (gains), losses and other charges, net are comprised of the following:

	Quarter Ended								Three Quarters Ended
	September 25, 2013				September 26, 2012				September 25, 2013				September 26, 2012
	(In thousands)
(Gains) losses on sales of assets and other, net	$	(68	)		$	91			$	(83	)		$	(6,772	)
Restructuring charges and exit costs	229				821				1,005				2,970
Impairment charges	—				2,468				857				3,008
Operating (gains), losses and other charges, net	$	161			$	3,380			$	1,779			$	(794	)

Schedule of restructuring charges and exit costs

Restructuring charges and exit costs were comprised of the following: 

	Quarter Ended								Three Quarters Ended
	September 25, 2013				September 26, 2012				September 25, 2013				September 26, 2012
	(In thousands)
Exit costs	$	198			$	233			$	435			$	1,139
Severance and other restructuring charges	31				588				570				1,831
Total restructuring and exit costs	$	229			$	821			$	1,005			$	2,970

Components of change in accrued exit cost liabilities

The components of the change in accrued exit cost liabilities are as follows:

	(In thousands)
Balance, December 26, 2012	$	4,061
Exit costs (1)	435
Payments, net of sublease receipts	(1,248		)
Interest accretion	195
Balance, September 25, 2013	3,443
Less current portion included in other current liabilities	1,228
Long-term portion included in other noncurrent liabilities	$	2,215

(1) Included as a component of operating (gains), losses and other charges, net.

Estimated net cash payments related to exit cost liabilities

Estimated net cash payments related to exit cost liabilities are as follows:

	(In thousands)
Remainder of 2013	$	270
2014	1,319
2015	545
2016	320
2017	322
Thereafter	1,338
Total	4,114
Less imputed interest	671
Present value of exit cost liabilities	$	3,443

X

- Definition

Tabular disclosure of estimated net cash payments related to exit cost liabilities in the next five years.

+ References

No definition available.

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- Definition

Represents tabular disclosure of total (gain) loss recognized, but not separately stated, for sales of real estate and restaurant operating assets, restructuring charges and exit costs, and impairment charges.

+ References

No definition available.

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- Definition

Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 5.P.3)

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 5.P.4)

-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747



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-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section 50

-Paragraph 1

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Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)(2)

-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869



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-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB Topic 5.P.4(b)(2))

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