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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Summary of Significant Accounting Policies (Details) - USD ($) |  | 12 Months Ended
--- | --- | ---
Mar. 26, 2016 | Jan. 01, 2017 | Dec. 25, 2015 | Dec. 26, 2014
Advertising Expense |  | $ 7,800,000 | $ 9,100,000 | $ 6,200,000
Allowance for doubtful accounts |  | $ 5,160,000 | 5,902,000 |
Operating leases, maximum period afforded to each party to cancel lease agreements |  | 90 days |  |
Impairment loss | $ 65,869,000 | $ 65,869,000 | 0 | 0
Impairment of Long-Lived Assets Held-for-use |  | 37,700,000 | 0 | 0
Increase (Decrease) in Restricted Cash |  | $ 19,773,000 | $ (18,374,000) | $ 9,283,000
Minimum |  |  |  |
Operating Leases, Renewal Option Period |  | 3 years |  |
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount |  | 20.00% |  |
Maximum |  |  |  |
Operating Leases, Renewal Option Period |  | 5 years |  |
Building and Building Improvements |  |  |  |
Property, Plant and Equipment, Useful Life |  | 40 years |  |
Furniture and equipment | Minimum |  |  |  |
Property, Plant and Equipment, Useful Life |  | 3 years |  |
Furniture and equipment | Maximum |  |  |  |
Property, Plant and Equipment, Useful Life |  | 10 years |  |
Computers and software | Minimum |  |  |  |
Property, Plant and Equipment, Useful Life |  | 3 years |  |
Computers and software | Maximum |  |  |  |
Property, Plant and Equipment, Useful Life |  | 10 years |  |

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- 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/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -SubTopic 35 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6420018&loc=d3e36677-107848 + Details
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