v3.8.0.1

ASSET IMPAIRMENT AND ESTIMATED LEASE TERMINATION AND OTHER CLOSING COSTS | 12 Months Ended
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Dec. 31, 2017
Asset Impairment Charges [Abstract] |
Asset Impairment, Estimated Lease Termination and Other Closing Costs [Text Block] | (13) ASSET IMPAIRMENT, ESTIMATED LEASE TERMINATION AND OTHER CLOSING COSTS Beginning in fiscal 2016, we initiated a restaurant optimization and refranchising initiative whereby we reviewed our restaurant portfolio for locations that were slow to respond to several initiatives to improve operating performance. We continued this initiative into fiscal 2017 and identified certain restaurants that were to be closed significantly before the end of the previously estimated useful lives. As a result of the reassessment of the useful lives of these restaurants, we recognized accelerated depreciation expense of approximately $870,000. We closed 13 restaurants during the year ended December 31, 2017 in accordance with this restaurant optimization and refranchising initiative. The following is a summary of asset impairment, estimated lease termination and other closing costs for the periods presented:
|  | Year Ended
(dollars in thousands) |  | December 31, 2017 |  | January 1, 2017
Restaurant Optimization |  |  |  |  |  |
Asset impairments, net |  | $ | 3,154 |  | $ | 4,426
Lease termination charges and related costs |  |  | 3,403 |  |  | —
Restaurant closure expenses |  |  | 259 |  |  | 206
Software |  |  | — |  |  | 156
Asset impairment, estimated lease termination and other closing costs |  | $ | 6,816 |  | $ | 4,788
Below reflects the change in our reserve for lease termination costs for the periods presented:
|  |  |  |  |  |  | Deductions |  |  |
|  |  |  |  |  |  | Credits to |  |  |
|  |  |  |  | Additions |  | Costs and |  |  |
|  | Balance at |  | Charged to |  | Expenses |  | Balance at
|  | Beginning of |  | Costs and |  | and Other |  | End of
(in thousands) |  | Period |  | Expenses |  | Accounts |  | Period
Year Ended December 31, 2017 |  |  |  |  |  |  |  |  |  |
Reserve for lease termination costs |  | $ | 594 |  | 3,150 |  | (1,945) |  | $ | 1,799
Year Ended January 1, 2017 |  |  |  |  |  |  |  |  |  |
Reserve for lease termination costs |  | $ | 609 |  | 89 |  | (104) |  | $ | 594
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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- References No definition available. + Details
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- Definition The entire disclosure for the details of the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value. Disclosure may also include a description of the impaired asset and facts and circumstances leading to the impairment, 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 asset is reported. + References No definition available. + Details
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