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ASSET IMPAIRMENT AND ESTIMATED LEASE TERMINATION AND OTHER CLOSING COSTS | 9 Months Ended
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Oct. 02, 2016
Asset Impairment And Estimated Lease Terminations And Other Closing Costs [Abstract] |
Asset Impairment And Estimated Lease Terminations And Other Closing Costs Disclosure [Text Block] | (11) Asset Impairment and Estimated Lease Termination and Other Closing Costs In accordance with FASB Accounting Standards Codification for Property, Plant, and Equipment, we evaluate restaurant sites and long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of restaurant sites to be held and used is measured by a comparison of the carrying amount of the restaurant site to the undiscounted f uture net cash flows expected to be generated on a restaurant-by-restaurant basis. If a restaurant is determined to be impaired, the loss is measured by the amount by which the ca rrying amount of the restaurant’s assets exceeds its fair value. Fair value is estimated based on the best information available including estimated future cash flows, expected growth rates in comparable restaurant sales, remaining lease terms, discount rate and other factors. If these assumptions change in the future, we may be required to take additional impairment charges for the related assets. Considerable management judgment is necessary to estimate future cash flows. Accordingly, actual results could vary significantly from such estimates. Following is a summary of asse t impairment, estimated lease termination, and other closing costs f or the three and nine months ended October 2, 2016 and September 27, 2015.
|  |  |  | Three Months Ended |  | Nine Months Ended
(dollars in thousands) |  | October 2, 2016 |  | September 27, 2015 |  | October 2, 2016 |  | September 27, 2015
Impairment losses |  |  |  |  |  |  |  |  |  |  |  |
| Restaurant optimization |  | $ | 3,420 |  | $ | - |  | $ | 4,313 |  | $ | -
| Software(1) |  |  | - |  |  | - |  |  | 171 |  |  | -
| Smithtown, NY(2) |  |  | - |  |  | - |  |  | - |  |  | 935
|  | Total |  | $ | 3,420 |  | $ | - |  | $ | 4,484 |  | $ | 935
Restaurant closure expenses |  |  |  |  |  |  |  |  |  |  |  |
| Smithtown, NY(3) |  |  | 200 |  |  | - |  |  | 200 |  |  | -
| N. Riverside, IL(4) |  |  | - |  |  | 368 |  |  | - |  |  | 368
| N. Riverside, IL(5) |  |  | - |  |  | 122 |  |  | - |  |  | 122
| Other(6) |  |  | - |  |  | 109 |  |  | - |  |  | 99
| Richmond, VA area |  |  | - |  |  | 16 |  |  | - |  |  | 144
| Eden Prairie, MN |  |  | - |  |  | 35 |  |  | - |  |  | (42)
Total restaurant closure expenses |  | $ | 200 |  | $ | 650 |  | $ | 200 |  | $ | 691
Provision for impairment and |  |  |  |  |  |  |  |  |  |  |  |
| restaurant closings |  | $ | 3,620 |  | $ | 650 |  | $ | 4,684 |  | $ | 1,626
(1)Asset impairment calculated at July 3, 2016 related to a software implementation project that was discontinued.
(2)Asset impairment calculated at June 28, 2015 based upon expected sale of Smithtown restaurant.
(3)Lease termination reserve associated with a letter of credit provided to a landlord for a previously closed restaurant.
(4)Lease termination costs associated with the cancellation of a potential new restaurant location.
(5)Write off of development costs associated with the cancellation of a potential new restaurant location.
(6)Includes $191,000 in costs written-off associated with closing the Lombard, Illinois field office partially offset by an $86,000 recapture of deferred rent credits.
Restaurant Optimization - During the third quarter of fiscal 2016, the Company recorded approximately $3.4 million in asset impairment charges associated with 11 restaurants which were slow to respond to several initiatives to turnaround operating performance. As a result, the Company determined that the estimated fair value of the assets was less than the net book value and recognized an impairment charge to reduce the related assets to the estimated fair value. As we continue to evaluate the res taurant portfolio we anticipate addressing the ongoing operation of the 11 locations impaired over the next 3 years by way of lease restructuring, lease assignment or subsequent closure at the end of their natural lease term.

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- Definition Asset Impairment And Estimated Lease Terminations And Other Closing Costs [Abstract] + References No definition available. + Details
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- Definition Tabular disclosure for impairment of long-lived assets held and used by an entity which includes a description of the impaired long-lived asset and facts and circumstances leading to the impairment, aggregate amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=51719941&loc=d3e2921-110230 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section CC -Subsection 3 + Details
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