XML 64 R38.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Operating (Gains), Losses and Other Charges, Net (Details) (USD $) In Thousands, unless otherwise specified | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 25, 2014 | Jun. 26, 2013 | Jun. 25, 2014 | Jun. 26, 2013 | Dec. 25, 2013
Operating (gains), losses and other charges, net [Abstract] |  |  |  |  |  |
(Gains) losses on sales of assets and other, net | $ (33) | $ (33) | $ (41) |  | $ (15) |
Restructuring charges and exit costs | 45 | 660 | 475 |  | 776 |
Impairment charges | 28 | 857 | 28 |  | 857 |
Operating (gains), losses and other charges, net | 40 | 1,484 | 462 |  | 1,618 |
Restructuring charges and exit costs [Abstract] |  |  |  |  |  |
Exit costs | 35 | 181 | 89 | [1] | 237 |
Severance and other restructuring charges | 10 | 479 | 386 |  | 539 |
Total restructuring charges and exit costs | 45 | 660 | 475 |  | 776 |
Components of change in accrued exit cost liabilities [Roll Forward] |  |  |  |  |  |
Balance, December 25, 2013 |  |  | 3,149 |  |  |
Exit costs | 35 | 181 | 89 | [1] | 237 |
Payments, net of sublease receipts |  |  | (574) |  |  |
Reclassification of certain lease assets and liabilities, net |  |  | (10) |  |  |
Interest accretion |  |  | 99 |  |  |
Balance, June 25, 2014 | 2,753 |  | 2,753 |  |  |
Less current portion included in other current liabilities | 1,082 |  | 1,082 |  |  |
Long-term portion included in other noncurrent liabilities | 1,671 |  | 1,671 |  |  |
Estimated net cash payments related to exit cost liabilities [Abstract] |  |  |  |  |  |
Remainder of 2014 | 873 |  | 873 |  |  |
2015 | 583 |  | 583 |  |  |
2016 | 295 |  | 295 |  |  |
2017 | 296 |  | 296 |  |  |
2018 | 299 |  | 299 |  |  |
Thereafter | 986 |  | 986 |  |  |
Total | 3,332 |  | 3,332 |  |  |
Less imputed interest | 579 |  | 579 |  |  |
Present value of exit cost liabilities | 2,753 |  | 2,753 |  |  |
Accrued severance and other restructuring charges | $ 100 |  | $ 100 |  |  | $ 100
Period of accrued severance and other restructuring charges, maximum |  |  | 12 months |  |  |
[1] | Included as a component of operating (gains), losses and other charges, net.

X
- Definition Carrying amount as of the balance sheet date of known and estimated costs associated with termination benefits provided to current employees that are involuntarily terminated under a benefit arrangement associated with exit from, or disposal of, business activities or restructurings and costs associated with restructuring activities not otherwise specified in the taxonomy pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles and costs associated with one-time termination benefits. These costs are expected to be paid in the next twelve months. + References No definition available. + Details
Name: | denn_AccruedSeveranceAndOtherRestructuringCharges
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents maximum period pertaining to accrued severance and other restructuring charges .i.e. expected to be paid. + References No definition available. + Details
Name: | denn_AccruedSeveranceAndOtherRestructuringChargesMaximumPeriod
Namespace Prefix: | denn_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | denn_EstimatedNetCashPaymentsRelatedToExitCostLiabilitiesAbstract
Namespace Prefix: | denn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Total estimated cash payments related to exit cost liabilities, before the effect of imputed interest. + References No definition available. + Details
Name: | denn_ExitCostsFutureEstimatedPayments
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of estimated exit cost payments maturing in the fourth fiscal year following the latest fiscal year. + References No definition available. + Details
Name: | denn_ExitCostsFutureEstimatedPaymentsPaymentsDueInFourYears
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of estimated exit cost payments maturing in the third fiscal year following the latest fiscal year. + References No definition available. + Details
Name: | denn_ExitCostsFutureEstimatedPaymentsPaymentsDueInThreeYears
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of estimated exit cost payments maturing in the second fiscal year following the latest fiscal year. + References No definition available. + Details
Name: | denn_ExitCostsFutureEstimatedPaymentsPaymentsDueInTwoYears
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of estimated exit cost payments maturing in the next fiscal year following the latest fiscal year. + References No definition available. + Details
Name: | denn_ExitCostsFutureEstimatedPaymentsPaymentsDueNextTwelveMonths
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of estimated exit cost payments maturing in the remainder of the fiscal year. + References No definition available. + Details
Name: | denn_ExitCostsFutureEstimatedPaymentsPaymentsDueRemainderOfFiscalYear
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Present value of estimated net cash payments related to exit cost liabilities. + References No definition available. + Details
Name: | denn_ExitCostsFutureEstimatedPaymentsPresentValue
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of estimated exit cost payments maturing in the fifth fiscal year or later following the latest fiscal year. + References No definition available. + Details
Name: | denn_ExitCostsFutureEstimatedPaymentsThereafter
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount necessary to reduce exit cost payments to present value. + References No definition available. + Details
Name: | denn_ExitCostsImputedInterestOnFutureEstimatedPayments
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | denn_OperatingGainLossesAndOtherChargesNetAbstract
Namespace Prefix: | denn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The 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. + Details
Name: | denn_OperatingGainsLossesAndOtherChargesNet
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents provision for units closed during the period in regard to reclassification of certain lease assets and liabilities, net. + References No definition available. + Details
Name: | denn_ReclassificationOfCertainLeaseAssetsAndLiabilitiesNet
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The charge against earnings in the period for known and estimated costs of termination benefits provided to current employees that are involuntarily terminated under a benefit arrangement associated with exit from or disposal of business activities or restructurings and cost associated with restructuring activities not otherwise specified in the taxonomy pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles and costs associated with one-time termination benefits. + References No definition available. + Details
Name: | denn_SeveranceAndOtherRestructuringCharges
Namespace Prefix: | denn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount recognized for the passage of time, typically for liabilities, that have been discounted to their net present values. Excludes accretion associated with asset retirement obligations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392676&loc=d3e7480-110848 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 35 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6394232&loc=d3e17558-110866 + Details
Name: | us-gaap_AccretionExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2420-110228 + Details
Name: | us-gaap_AssetImpairmentCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Includes, but is not limited to, one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and termination benefits associated with an ongoing benefit arrangement. Excludes expenses associated with special or contractual termination benefits, a discontinued operation or an asset retirement obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4(b)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 4: 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) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
Name: | us-gaap_BusinessExitCosts1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 + Details
Name: | us-gaap_GainLossOnSaleOfPropertyPlantEquipment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of cash payments made as the result of exit or disposal activities. Excludes payments associated with a discontinued operation or an asset retirement obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 + Details
Name: | us-gaap_PaymentsForRestructuring
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4(b)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 4: 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) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
Name: | us-gaap_RestructuringCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_RestructuringChargesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Carrying amount (including both current and noncurrent portions of the accrual) as of the balance sheet date pertaining to a specified type of cost associated with exit from or disposal of business activities or restructuring pursuant to a duly authorized plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4(b)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
Name: | us-gaap_RestructuringReserve
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying amount as of the balance sheet date of known and estimated obligations associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, which are expected to be paid in the next twelve months or in the normal operating cycle if longer. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
Name: | us-gaap_RestructuringReserveCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying amount as of the balance sheet date of known and estimated costs associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, which are expected to be paid after one year or beyond the next operating cycle, if longer. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset. + 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) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Paragraph Question 4 + Details
Name: | us-gaap_RestructuringReserveNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_RestructuringReserveRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration