ASSET IMPAIRMENT AND ESTIMATED LEASE TERMINATION AND OTHER CLOSING COSTS (Tables)

6 Months Ended

Jul. 03, 2016

Asset Impairment And Estimated Lease Terminations And Other Closing Costs [Abstract]

Asset impairment and estimated lease termination and other closing costs [Table Text Block]

Asset Impairment and Estimated Lease Termination and Other Closing Costs (in thousands):

					Three Months Ended			Six Months Ended
Restaurants		Reason			July 3, 2016			July 3, 2016

Held for Sale		Asset Impairment⁽¹⁾			$	868		$	868
Richmond, VA area		Costs for closed restaurants				14			19
Software		Asset Impairment⁽²⁾				171			171
Miscellaneous		Costs for closed restaurants				3			6
	Total				$	1,056		$	1,064



⁽¹⁾Asset impairment calculated at July 3, 2016 based upon anticipated sale of a Virginia restaurant.
⁽²⁾Asset impairment calculated at July 3, 2016 based upon decision not to implement new restaurant back of house software.

Asset Impairment and Estimated Lease Termination and Other Closing Costs (in thousands):

					Three Months Ended			Six Months Ended
Restaurants		Reason			June 28, 2015			June 28, 2015

Smithtown, NY		Asset impairment⁽¹⁾			$	935		$	935
Richmond, VA area		Costs for closed restaurants				36			128
Décor Warehouse		Asset impairment⁽²⁾				(13)			(10)
Eden Prairie, MN		Costs for closed restaurants⁽³⁾				(77)			(77)
	Total				$	881		$	976


⁽¹⁾Asset impairment calculated at June 28, 2015 based upon anticipated sale of Smithtown restaurant.
⁽²⁾The three months ended June 28, 2015 include approximately $13,000 in proceeds from the sale of the remaining inventory of the Décor Warehouse.
⁽³⁾The three months ended June 28, 2015 include approximately $115,000 in benefits from the recapture of deferred rent benefits.