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v3.19.3.a.u2

Leases (Tables) | 12 Months Ended
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Dec. 25, 2019
Leases [Abstract] |
Schedule of components of lease costs and lease terms and discount rates | The components of lease costs were as follows:
|  |  | Fiscal Year Ended
| Classification |  | December 25, 2019
|  |  | (In thousands)
Lease costs |  |  |
Finance lease costs: |  |  |
Amortization of right-of-use assets | Depreciation and amortization |  | $ | 2,991 |
Interest on lease liabilities | Interest expense, net |  | 4,536 |
Operating lease costs: |  |  |
Operating lease costs - company | Occupancy |  | 8,253 |
Operating lease costs - franchise | Costs of franchise and license revenue |  | 17,097 |
Operating lease costs - general and administrative | General and administrative expenses |  | 108 |
Variable lease costs: |  |  |
Variable lease costs - company | Occupancy |  | 5,993 |
Variable lease costs - franchise | Costs of franchise and license revenue |  | 7,001 |
Variable lease costs - general and administrative | General and administrative expenses |  | 41 |
Variable lease costs - closed stores | Restructuring charges and exit costs |  | 49 |
Sublease income: |  |  |
Sublease income - franchise | Franchise and license revenue |  | (28,986 | )
Sublease income - closed stores | Restructuring charges and exit costs |  | (306 | )
Total lease costs |  |  | $ | 16,777 |
Lease terms and discount rates were as follows:
| December 25, 2019
Weighted-average remaining lease term (in years): |
Finance leases | 9.7 |
Operating leases | 10.8 |
Weighted-average discount rate: |
Finance leases | 23.5 | %
Operating leases | 5.9 | %
Cash and supplemental noncash amounts were as follows:
|  | Fiscal Year Ended
|  | December 25, 2019
|  | (In thousands)
Cash paid for amounts included in the measurement of lease liabilities: |  |
Operating cash flows from finance leases |  | $ | 4,536 |
Operating cash flows from operating leases |  | $ | 26,329 |
Financing cash flows from finance leases |  | $ | 2,464 |
Right-of-use assets obtained in exchange for new finance lease liabilities |  | $ | 305 |
Right-of-use assets obtained in exchange for new operating lease liabilities |  | $ | 79,534 |
Schedule of components of lease income | The components of lease income were as follows:
|  |  | Fiscal Year Ended
| Classification |  | December 25, 2019
|  |  | (In thousands)
Lease income |  |  |
Operating lease income - franchise | Franchise and license revenue |  | $ | 28,050 |
Operating lease income - closed stores | Restructuring charges and exit costs |  | 255 |
Variable lease income - franchise | Franchise and license revenue |  | 10,464 |
Variable lease income - closed stores | Restructuring charges and exit costs |  | 49 |
Total lease income |  |  | $ | 38,818 |
Schedule of finance lease liability maturity | Maturities of lease liabilities and receipts in accordance with Topic 842 as of December 25, 2019 were as follows:
| Lease Liabilities |  | Lease Receipts
| Finance |  | Operating |  | Operating
| (In thousands)
2020 | $ | 4,654 |  |  | $ | 26,148 |  |  | $ | 32,435 |
2021 | 4,413 |  |  | 24,097 |  |  | 30,711 |
2022 | 4,208 |  |  | 21,972 |  |  | 29,182 |
2023 | 3,693 |  |  | 20,185 |  |  | 27,113 |
2024 | 3,162 |  |  | 18,693 |  |  | 25,610 |
Thereafter | 22,510 |  |  | 123,693 |  |  | 207,063 |
Total undiscounted cash flows | 42,640 |  |  | 234,788 |  |  | $ | 352,114 |
Less: interest | 26,187 |  |  | 65,694 |  |  |
Present value of lease liabilities | 16,453 |  |  | 169,094 |  |  |
Less: current lease liabilities | 1,674 |  |  | 16,344 |  |  |
Long-term lease liabilities | $ | 14,779 |  |  | $ | 152,750 |  |  |
Schedule of lessee lease liability maturity | Maturities of lease liabilities and receipts in accordance with Topic 842 as of December 25, 2019 were as follows:
| Lease Liabilities |  | Lease Receipts
| Finance |  | Operating |  | Operating
| (In thousands)
2020 | $ | 4,654 |  |  | $ | 26,148 |  |  | $ | 32,435 |
2021 | 4,413 |  |  | 24,097 |  |  | 30,711 |
2022 | 4,208 |  |  | 21,972 |  |  | 29,182 |
2023 | 3,693 |  |  | 20,185 |  |  | 27,113 |
2024 | 3,162 |  |  | 18,693 |  |  | 25,610 |
Thereafter | 22,510 |  |  | 123,693 |  |  | 207,063 |
Total undiscounted cash flows | 42,640 |  |  | 234,788 |  |  | $ | 352,114 |
Less: interest | 26,187 |  |  | 65,694 |  |  |
Present value of lease liabilities | 16,453 |  |  | 169,094 |  |  |
Less: current lease liabilities | 1,674 |  |  | 16,344 |  |  |
Long-term lease liabilities | $ | 14,779 |  |  | $ | 152,750 |  |  |
Schedule of lessor operating lease payments to be received maturity | Maturities of lease liabilities and receipts in accordance with Topic 842 as of December 25, 2019 were as follows:
| Lease Liabilities |  | Lease Receipts
| Finance |  | Operating |  | Operating
| (In thousands)
2020 | $ | 4,654 |  |  | $ | 26,148 |  |  | $ | 32,435 |
2021 | 4,413 |  |  | 24,097 |  |  | 30,711 |
2022 | 4,208 |  |  | 21,972 |  |  | 29,182 |
2023 | 3,693 |  |  | 20,185 |  |  | 27,113 |
2024 | 3,162 |  |  | 18,693 |  |  | 25,610 |
Thereafter | 22,510 |  |  | 123,693 |  |  | 207,063 |
Total undiscounted cash flows | 42,640 |  |  | 234,788 |  |  | $ | 352,114 |
Less: interest | 26,187 |  |  | 65,694 |  |  |
Present value of lease liabilities | 16,453 |  |  | 169,094 |  |  |
Less: current lease liabilities | 1,674 |  |  | 16,344 |  |  |
Long-term lease liabilities | $ | 14,779 |  |  | $ | 152,750 |  |  |
Schedule of rental expense and income | Rental expense and income in accordance with Topic 840 as of December 26, 2018 and December 27, 2017, respectively, were comprised of the following:
| Fiscal Year Ended
| December 26, 2018 |  | December 27, 2017
| (In thousands)
Rental expense: |  |  |
Included as a component of occupancy: |  |  |
Base rents | $ | 10,272 |  |  | $ | 9,315 |
Contingent rents | 3,074 |  |  | 3,168 |
Included as a component of costs of franchise and license expense: |  |  |
Base rents | 15,108 |  |  | 17,674 |
Contingent rents | 2,629 |  |  | 2,864 |
Total rental expense | $ | 31,083 |  |  | $ | 33,021 |
Rental income: |  |  |
Included as a component of franchise and license revenue: |  |  |
Base rents | $ | 22,831 |  |  | $ | 25,781 |
Contingent rents | 4,662 |  |  | 5,042 |
Total rental income | $ | 27,493 |  |  | $ | 30,823 |
Schedule of future minimum lease payments for capital leases | Maturities of lease liabilities and amounts to be received as lessor or sublessor under non-cancelable leases in accordance with Topic 840 as of December 26, 2018 were as follows:
| Commitments |  | Lease Receipts
| Capital |  | Operating |  | Operating
| (In thousands)
2019 | $ | 9,271 |  |  | $ | 23,504 |  |  | $ | 21,001 |
2020 | 8,664 |  |  | 20,161 |  |  | 18,493 |
2021 | 8,010 |  |  | 17,316 |  |  | 16,573 |
2022 | 7,320 |  |  | 14,646 |  |  | 14,887 |
2023 | 6,451 |  |  | 11,881 |  |  | 12,932 |
Thereafter | 33,670 |  |  | 49,004 |  |  | 65,273 |
Total | 73,386 |  |  | $ | 136,512 |  |  | $ | 149,159 |
Less imputed interest | 42,795 |  |  |  |  |
Present value of capital lease obligations | $ | 30,591 |  |  |  |  |
Schedule of future minimum rental payments for operating leases | Maturities of lease liabilities and amounts to be received as lessor or sublessor under non-cancelable leases in accordance with Topic 840 as of December 26, 2018 were as follows:
| Commitments |  | Lease Receipts
| Capital |  | Operating |  | Operating
| (In thousands)
2019 | $ | 9,271 |  |  | $ | 23,504 |  |  | $ | 21,001 |
2020 | 8,664 |  |  | 20,161 |  |  | 18,493 |
2021 | 8,010 |  |  | 17,316 |  |  | 16,573 |
2022 | 7,320 |  |  | 14,646 |  |  | 14,887 |
2023 | 6,451 |  |  | 11,881 |  |  | 12,932 |
Thereafter | 33,670 |  |  | 49,004 |  |  | 65,273 |
Total | 73,386 |  |  | $ | 136,512 |  |  | $ | 149,159 |
Less imputed interest | 42,795 |  |  |  |  |
Present value of capital lease obligations | $ | 30,591 |  |  |  |  |
Schedule of operating leases future minimum payments receivable | Maturities of lease liabilities and amounts to be received as lessor or sublessor under non-cancelable leases in accordance with Topic 840 as of December 26, 2018 were as follows:
| Commitments |  | Lease Receipts
| Capital |  | Operating |  | Operating
| (In thousands)
2019 | $ | 9,271 |  |  | $ | 23,504 |  |  | $ | 21,001 |
2020 | 8,664 |  |  | 20,161 |  |  | 18,493 |
2021 | 8,010 |  |  | 17,316 |  |  | 16,573 |
2022 | 7,320 |  |  | 14,646 |  |  | 14,887 |
2023 | 6,451 |  |  | 11,881 |  |  | 12,932 |
Thereafter | 33,670 |  |  | 49,004 |  |  | 65,273 |
Total | 73,386 |  |  | $ | 136,512 |  |  | $ | 149,159 |
Less imputed interest | 42,795 |  |  |  |  |
Present value of capital lease obligations | $ | 30,591 |  |  |  |  |

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