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SUBSEQUENT EVENTS
3 Months Ended
Apr. 02, 2017
Subsequent Events [Abstract]  
Subsequent Events Disclosure [Text Block]

(17) Subsequent Events

The Company evaluated for the occurrence of subsequent events through the issuance date of the Company’s financial statements. No other recognized or non-recognized subsequent events occurred that require recognition or disclosure in the consolidated financial statements except as noted below.

On April 23, 2017, the Company closed its Des Moines, Iowa restaurant at the end of its natural lease term. This restaurant was written down to its net realizable value during the third quarter of 2016.

On April 27, 2017, the Company closed its New Brunswick, New Jersey restaurant. This restaurant was written down to its net realizable value during the third quarter of 2016.