OPERATING LEASE OBLIGATIONS |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Jan. 03, 2016 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Operating Lease Obligations [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Operating Lease Obligations Disclosure [Text Block] | (8) OPERATING LEASE OBLIGATIONS We have various operating leases for existing and future restaurants and corporate office space with remaining lease terms ranging from 1 month to 32 years, including lease renewal options. Of the total operating leases, 14 require percentage rent between 3% and 6% of annual gross sales, typically above a natural breakeven point, in addition to the base rent. All of these leases contain provisions for payments of real estate taxes, insurance and common area maintenance costs. Total occupancy lease costs for fiscal year 2015 including rent, common area maintenance costs, real estate taxes and percentage rent, were approximately $7.6 million. In fiscal years 2014 and 2013, the total occupancy lease costs were each approximately $8.6 million. Cash rent expense was approximately $5.8 million, $6.1 million, and $5.9 million, for fiscal years 2015, 2014, and 2013, respectively. Percentage rent was approximately $10,000 , $6,000 , and $17,000 for fiscal years 2015, 2014, and 2013, respectively. The Company sublet its Chicago field office in 2015 in addition to 10,340 square feet of its corporate office space. It also sublet 2,100 square feet of its corporate office space from December 2009 to August 2013. In 2015, 2014, and 2013, the Company recognized $104,000 , $0 , and $23,000 , respectively, of sublease income which partially offset our total rent expense. Future minimum lease payments (including reasonably assured renewal options) existing at January 3, 2016 were:
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