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

9 Months Ended

Oct. 02, 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]

				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.