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ASSET IMPAIRMENT AND ESTIMATED LEASE TERMINATION AND OTHER CLOSING COSTS | 12 Months Ended
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Jan. 01, 2017
Asset Impairment And Estimated Lease Terminations And Other Closing Costs [Abstract] |
Asset Impairment And Estimated Lease Terminations And Other Closing Costs Disclosure [Text Block] | (16) ASSET IMPAIRMENT AND ESTIMATED LEASE TERMINATION AND OTHER CLOSING COSTS In accordance with FASB Accounting Standards Codification 360 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 undis counted future 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 carrying amount of the restaurant’s assets exceeds its fair value. F air 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, anticipated sale prices and other factors. If these assumptio ns 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 estimate s. The following is a summary of impairment costs for fiscal 2016, fiscal 2015, and fiscal 2014. These costs are included in asset impairment and estimated lease termination and other closing costs in the Consolidated Statement s of Operations.
|  |  |  | Year Ended
(dollars in thousands) |  | January 1,2017 |  | January 3,2016 |  | December 28,2014
Asset Impairments |  |  |  |  |  |  |  |  |
| Restaurant optimization |  | $ | 4,376 |  | $ | --- |  | $ | ---
| Software(1) |  |  | 156 |  |  | --- |  |  | ---
| May's Landing, NJ |  |  | 50 |  |  | --- |  |  | 766
| Smithtown, NY(2) |  |  | --- |  |  | 935 |  |  | ---
| Richmond, VA area |  |  | --- |  |  | --- |  |  | 2,285
| Two Minneapolis, MN area restaurants |  |  | --- |  |  | --- |  |  | 544
| Décor |  |  | --- |  |  | --- |  |  | 342
| Des Moines, IA |  |  | --- |  |  | --- |  |  | 226
|  | Total |  | $ | 4,582 |  | $ | 935 |  | $ | 4,163
Restaurant closure expenses |  |  |  |  |  |  |  |  |
| Smithtown, NY(3) |  |  | 200 |  |  | --- |  |  | ---
| Other(6) |  |  | 6 |  |  | (6) |  |  | ---
| N. Riverside, IL(4) |  |  | --- |  |  | 368 |  |  | ---
| Richmond, VA area |  |  | --- |  |  | 143 |  |  | 54
| N. Riverside, IL(5) |  |  | --- |  |  | 122 |  |  | ---
| Eden Prairie, MN |  |  | --- |  |  | (42) |  |  | ---
| Salisbury, MD |  |  | --- |  |  | --- |  |  | 206
| Décor Warehouse |  |  | --- |  |  | --- |  |  | 94
Total restaurant closure expenses |  | $ | 206 |  | $ | 585 |  | $ | 354
Provision for impairment and |  |  |  |  |  |  |  |  |
| restaurant closings |  | $ | 4,788 |  | $ | 1,520 |  | $ | 4,517
Asset impairment calculated at July 3, 2016 related to a software implementation project that was discontinued.
Asset impairment calculated at June 28, 2015 based upon expected sale of Smithtown restaurant.
Lease termination reserve associated with a letter of credit provided to a landlord for a previously closed restaurant.
Lease termination costs associated with the cancellation of a potential new restaurant location.
Write off of development costs associated with the cancellation of a potential new restaurant location.
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 fiscal 2016, the Company recorded approximately $4.4 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 their estimated fair value. As the Company continues to evaluate the restaurant portfolio we anticipate addressing the ongoing operation of the 11 locations impaired over t he next 3 years by way of lease restructuring, lease assignment or subsequent closure at the end of their natural lease term. Richmond, VA Area Restaurant Closures- On December 29, 2014, the Company announced the closure of its three underperforming C ompan y-owned restaurants located in and around Richmond, Virginia. The associated impairment charges primarily related to the write-off of the book value of the related property, plant and equipment, net of estimated proceeds from the sale of these assets (pri marily derived from the sale of real property). Loss before taxes associated with these operations for the fiscal year ended December 28, 2014 totaled approximately $187,000. On December 28, 2014 the restaurants were valued at the estimated proceeds from the sale and were recorded as a ssets held for sale in the c onsolidated b alance s heet s. Two of these properties were sold during the third quarter of fiscal 2015 and the first quarter of fiscal 2016, respectively. On January 3, 2016, the remaining proper ty’s fair value was reclassified to property, equipment and leasehold improvements, net because it wa s Below reflects the change in our reserve for lease termination costs for fiscal 2016 and 2015:
(in thousands) |  | Balance at Beginning of Period |  | Additions Charged to Costs and Expenses |  | Deductions Credits to Costs and Expenses and Other Accounts |  |  | Balance at End of Period
Year ended January 1, 2017 |  |  |  |  |  |  |  |  |
Reserve for lease termination costs | $ | 489.9 |  | 89.1 |  | (104.4) |  | $ | 474.6
Year ended January 3, 2016 |  |  |  |  |  |  |  |  |
Reserve for lease termination costs | $ | 16.0 |  | 543.2 |  | (69.3) |  | $ | 489.9
Year ended December 28, 2014 |  |  |  |  |  |  |  |  |
Reserve for lease termination costs | $ | --- |  | 116.0 |  | (100.0) |  | $ | 16.0
These amounts were recorded in other current liabilities or other liabilities depending on when we expected the amounts to be paid.

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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=64862545&loc=d3e2921-110230 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.CC) -URI http://asc.fasb.org/extlink&oid=27011434&loc=d3e125687-122742 + Details
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