XML 71 R53.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Summary of Significant Accounting Policies (Narrative) (Details) $ in Thousands |  |  | 3 Months Ended | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | --- | --- | ---
Dec. 25, 2019 USD ($) | Dec. 26, 2018 USD ($) | Dec. 25, 2019 USD ($) | Sep. 25, 2019 USD ($) | Jun. 26, 2019 USD ($) | Mar. 27, 2019 USD ($) | Dec. 26, 2018 USD ($) | Sep. 26, 2018 USD ($) | Jun. 27, 2018 USD ($) | Mar. 28, 2018 USD ($) | Dec. 25, 2019 USD ($) segment | Dec. 26, 2018 USD ($) | Dec. 27, 2017 USD ($) | Dec. 27, 2018 USD ($) | Dec. 28, 2017 USD ($) | Dec. 29, 2016 USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Advertising expense |  |  |  |  |  |  |  |  |  |  | $ 11,200 | $ 15,000 | $ 14,300 |  |  |
Revenue |  |  | $ 113,836 | $ 124,258 | $ 151,884 | $ 151,411 | $ 159,549 | $ 158,023 | $ 157,334 | $ 155,273 | 541,389 | 630,179 | 529,169 |  |  |
Discounted insurance liabilities | $ 16,100 | $ 17,000 | $ 16,100 |  |  |  | $ 17,000 |  |  |  | $ 16,100 | $ 17,000 |  |  |  |
Self insurance liabilities, discount rate | 2.00% | 2.50% | 2.00% |  |  |  | 2.50% |  |  |  | 2.00% | 2.50% |  |  |  |
Undiscounted insurance liabilities | $ 16,900 | $ 18,200 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of operating segments | segment |  |  |  |  |  |  |  |  |  |  | 1 |  |  |  |  |
Operating lease liabilities | 169,094 |  | $ 169,094 |  |  |  |  |  |  |  | $ 169,094 |  |  | $ 101,300 |  |
Operating lease ROU assets | $ 158,550 |  | 158,550 |  |  |  |  |  |  |  | 158,550 |  |  | 94,200 |  |
Cumulative effect adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  | (394) | $ (15,446) | $ 9,139
(Deficit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cumulative effect adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  | (400) |  |
Deferred Tax Asset |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cumulative effect adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 100 |  |
Estimated Forfeitures | (Deficit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cumulative effect adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (400)
Estimated Forfeitures | Other Noncurrent Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cumulative effect adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (200)
Estimated Forfeitures | Additional Paid-in Capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cumulative effect adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 600
Excess Tax Benefits | (Deficit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cumulative effect adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 9,000
Franchise and license revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Advertising expense |  |  |  |  |  |  |  |  |  |  | 81,100 | $ 78,300 | 1,900 |  |  |
Revenue |  |  | $ 65,033 | $ 60,676 | $ 56,437 | $ 52,866 | $ 55,160 | $ 54,414 | $ 54,593 | $ 54,080 | $ 235,012 | $ 218,247 | $ 138,817 |  |  |

X
- Definition Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -SubTopic 35 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6420018&loc=d3e36677-107848 + Details
Name: | us-gaap_AdvertisingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount after tax of increase (decrease) to equity or (increase) decrease to net assets, resulting from the cumulative effect adjustment of a new accounting principle applied in the period of adoption. + References No definition available. + Details
Name: | us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The rate applied as of the balance sheet date to reduce the undiscounted amount of a guarantee fund and other insurance-related assessments to present value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 405 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392405&loc=d3e24119-109301 + Details
Name: | us-gaap_LossContingencyAccrualInsuranceRelatedAssessmentDiscountRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The present value of the liability as of the balance sheet date representing required funding mandated by statute or regulatory authority that is related directly or indirectly to underwriting activities, including pools for self-insurance and excluding premium taxes and income taxes. The funds derived from the assessments generally enable a government guarantor to pay insurance claims in the event that the underwriting insurer is insolvent or otherwise unable to meet its payment obligations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 405 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392405&loc=d3e24119-109301 + Details
Name: | us-gaap_LossContingencyDiscountedAmountOfInsuranceRelatedAssessmentLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The liability as of the balance sheet date representing required funding mandated by statute or regulatory authority that is related directly or indirectly to underwriting activities, including pools for self-insurance and excluding premium taxes and income taxes. The funds derived from the assessments generally enable a government guarantor to pay insurance claims in the event that the underwriting insurer is insolvent or otherwise unable to meet its payment obligations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 405 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392405&loc=d3e24119-109301 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 405 -SubTopic 30 -Section 15 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=99384745&loc=d3e23169-109297 + Details
Name: | us-gaap_LossContingencyUndiscountedAmountOfInsuranceRelatedAssessmentLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. + References No definition available. + Details
Name: | us-gaap_NumberOfOperatingSegments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Present value of lessee's discounted obligation for lease payments from operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of lessee's right to use underlying asset under operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseRightOfUseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130543-203045 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=us-gaap_RetainedEarningsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=denn_DeferredTaxAssetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=denn_EstimatedForfeituresMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=us-gaap_OtherNoncurrentAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=us-gaap_AdditionalPaidInCapitalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=denn_ExcessTaxBenefitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_FranchiseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |