ClubCorp (MYCC) 10-K 27 Feb 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 27, 2016	Feb. 15, 2017	Jun. 14, 2016
Document and Entity Information
Entity Registrant Name	ClubCorp Holdings, Inc.
Entity Central Index Key	1,577,095
Document Type	10-K
Document Period End Date	Dec. 27, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-27
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		65,818,188
Trading Symbol	MYCC
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Public Float			$ 801,156,809
Entity Tax Identification Number	205,818,205

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
REVENUES:
Club operations	$ 781,000	$ 757,472	$ 629,180
Food and beverage	302,510	291,582	251,838
Other revenues	4,970	3,813	3,137
Total revenues	1,088,480	1,052,867	884,155
DIRECT AND SELLING, GENERAL AND ADMINISTRATIVE EXPENSES:
Club operating costs exclusive of depreciation	695,990	681,989	568,171
Cost of food and beverage sales exclusive of depreciation	100,490	96,103	81,165
Depreciation and amortization	107,200	103,944	80,792
Provision for doubtful accounts	3,141	2,551	2,733
Loss on disposals of assets	12,320	19,402	10,518
Impairment of assets	4,654	5,144	2,325
Equity in (earnings) loss from unconsolidated ventures	(5,013)	1,308	(1,404)
Selling, general and administrative	77,745	82,616	73,870
OPERATING INCOME	91,953	59,810	65,985
Interest and investment income	608	5,517	2,582
Interest expense	(87,188)	(70,672)	(65,209)
Loss on extinguishment of debt	0	(2,599)	(31,498)
INCOME (LOSS) BEFORE INCOME TAXES	5,373	(7,944)	(28,140)
INCOME TAX (EXPENSE) BENEFIT	(1,348)	(1,629)	41,469
NET INCOME (LOSS)	4,025	(9,573)	13,329
NET (INCOME) LOSS ATTRIBUTABLE TO NONCONTROLLING INTERESTS	(448)	61	(103)
NET INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP	$ 3,577	$ (9,512)	$ 13,226
WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC	64,517	64,364	63,941
WEIGHTED AVERAGE SHARES OUTSTANDING, DILUTED	64,584	64,364	64,318
Net income (loss) attributable to ClubCorp, Basic	$ 0.05	$ (0.15)	$ 0.21
Net income (loss) attributable to ClubCorp, Diluted	0.05	(0.15)	0.21
Cash dividends declared per common share	$ 0.53	$ 0.52	$ 0.49

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS Statement - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Net Income (Loss) Attributable to Parent [Abstract]
NET INCOME (LOSS)	$ 4,025	$ (9,573)	$ 13,329
Foreign currency translation	(2,389)	(2,959)	(3,220)
OTHER COMPREHENSIVE LOSS	(2,389)	(2,959)	(3,220)
COMPREHENSIVE INCOME (LOSS)	1,636	(12,532)	10,109
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
COMPREHENSIVE INCOME (LOSS)	1,636	(12,532)	10,109
COMPREHENSIVE (INCOME) LOSS ATTRIBUTABLE TO NONCONTROLLING INTERESTS	(448)	61	(103)
COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP	$ 1,188	$ (12,471)	$ 10,006

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 27, 2016	Dec. 29, 2015
CURRENT ASSETS:
Cash and cash equivalents	$ 84,601	$ 116,347
Receivables, net of allowances of $5,111 and $5,509 at December 27, 2016 and December 29, 2015, respectively	79,115	68,671
Inventories	22,743	20,929
Prepaids and other assets	16,116	19,907
Total current assets	202,575	225,854
Investments	1,569	3,005
Property and equipment, net (includes $9,489 and $9,245 related to VIEs at December 27, 2016 and December 29, 2015, respectively)	1,553,382	1,534,520
Notes receivable, net of allowances of $618 and $805 at December 27, 2016 and December 29, 2015, respectively	8,161	7,448
Goodwill	312,811	312,811
Intangibles, net	29,348	31,252
Other assets	16,615	16,634
Long-term deferred tax asset	4,253	3,727
TOTAL ASSETS	2,128,714	2,135,251
CURRENT LIABILITIES:
Current maturities of long-term debt	19,422	20,414
Membership initiation deposits - current portion	170,355	152,996
Accounts payable	39,260	39,487
Accrued expenses	42,539	37,441
Accrued taxes	19,256	15,473
Other liabilities	71,092	69,192
Total current liabilities	361,924	335,003
Long-term debt (includes $13,035 and $13,026 related to VIEs at December 27, 2016 and December 29, 2015, respectively)	1,067,071	1,079,320
Membership initiation deposits	205,076	204,305
Deferred tax liability, net	209,347	214,184
Other liabilities (includes $24,351 and $23,312 related to VIEs at December 27, 2016 and December 29, 2015, respectively)	132,909	123,657
Total liabilities	1,976,327	1,956,469
Commitments and contingencies (See Note 17)
EQUITY
Common stock, $0.01 par value, 200,000,000 shares authorized; 65,498,897 and 64,740,736 issued and outstanding at December 27, 2016 and December 29, 2015, respectively	655	647
Additional paid-in capital	235,871	263,921
Accumulated other comprehensive loss	(9,638)	(7,249)
Accumulated deficit	(82,260)	(88,955)
Treasury stock, at cost (192,989 shares at December 27, 2016)	2,258	0
Total stockholders’ equity	142,370	168,364
Noncontrolling interests in consolidated subsidiaries and variable interest entities	10,017	10,418
Total equity	152,387	178,782
TOTAL LIABILITIES AND EQUITY	$ 2,128,714	$ 2,135,251

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 27, 2016	Dec. 29, 2015
Statement of Financial Position [Abstract]
Receivables, allowances	$ 5,111	$ 5,509
Property and equipment, net, related to VIEs	9,489	9,245
Notes receivable, allowances	618	805
Long-term debt, related to VIEs	13,035	13,026
Other LT Liabilities, related to VIEs	$ 24,351	$ 23,312

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 4,025	$ (9,573)	$ 13,329
Adjustments to reconcile net income (loss) to cash flows from operating activities:
Depreciation	105,437	101,037	79,394
Amortization	1,763	2,907	1,398
Asset impairments	4,654	5,144	2,325
Bad debt expense	3,141	2,605	2,760
Equity in (earnings) loss from unconsolidated ventures	(5,013)	1,308	(1,404)
Gain on investment in unconsolidated ventures	0	(5,082)	(2,203)
Distribution from investment in unconsolidated ventures	5,950	5,845	5,740
Loss on disposals of assets	12,320	19,399	10,514
Debt issuance costs and term loan discount	5,204	15,600	13,687
Accretion of discount on member deposits	20,416	20,307	20,723
Equity-based compensation	7,005	4,970	4,303
Redemption premium payment included in loss on extinguishment of debt	0	0	27,452
Net change in deferred tax assets and liabilities	(3,048)	(7,082)	2,110
Net change in prepaid expenses and other assets	368	(7,636)	(4,017)
Net change in receivables and membership notes	(3,931)	6,619	29,741
Net change in accounts payable and accrued liabilities	(2,577)	2,499	1,027
Net change in other current liabilities	3,078	(555)	(32,776)
Net change in other long-term liabilities	(1,138)	(6,042)	(44,945)
Net cash provided by operating activities	157,654	152,270	129,158
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(108,770)	(105,244)	(72,647)
Acquisition of clubs	(9,793)	(58,582)	(20,255)
Acquisition of Sequoia Golf, net of cash acquired	0	0	(260,007)
Proceeds from dispositions	370	3,764	447
Proceeds from insurance	12,190	0	0
Net change in restricted cash and capital reserve funds	631	(183)	(355)
Return of capital in equity investments	0	0	126
Net cash used in investing activities	(105,372)	(160,245)	(352,691)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of long-term debt	(79,636)	(247,313)	(283,387)
Proceeds from new debt borrowings	37,000	350,000	596,375
Repayments of revolving credit facility borrowings	0	(57,000)	(11,200)
Proceeds from revolving credit facility borrowings	0	57,000	11,200
Redemption premium payment	0	0	27,452
Debt issuance and modification costs	(3,106)	(17,525)	(8,254)
Dividends to owners	(33,972)	(33,583)	(30,765)
Repurchases of common stock	(2,258)	0	0
Equity offering costs	0	(887)	(777)
Share repurchases for tax withholdings related to certain equity-based awards	(226)	(1,443)	0
Excess tax benefit from equity-based awards	0	1,055	0
Distributions to noncontrolling interest	(849)	(1,071)	(27)
Proceeds from new membership initiation deposits	205	749	853
Repayments of membership initiation deposits	(2,189)	(1,496)	(1,567)
Net cash (used in) provided by financing activities	(85,031)	48,486	244,999
EFFECT OF EXCHANGE RATE CHANGES ON CASH	1,003	789	(200)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(31,746)	41,300	21,266
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	116,347	75,047	53,781
CASH AND CASH EQUIVALENTS - END OF PERIOD	84,601	116,347	75,047
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest	56,949	51,368	35,930
Cash paid for income taxes	5,721	11,297	2,723
Noncash Investing and Financing Items [Abstract]
Capital lease	28,024	26,243	20,428
Capital accruals	6,763	2,394	2,394
Leasehold improvements	0	1,026	3,386
Dividend declared payable to owners	$ 8,582	$ 8,535	$ 8,454

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit	Noncontrolling Interests in Consolidated Subsidiaries	Treasury Stock, Common [Member]	Common Class A [Member]	Treasury Stock, Common [Member]
Cash dividends declared per common share	$ 0.49
Beginning balance, shares at Dec. 31, 2013								63,789,730
Beginning balance at Dec. 31, 2013	$ 237,950	$ 638	$ 320,274	$ (1,070)	$ (92,669)	$ 10,777
Beginning balance, treasury stock, shares at Dec. 31, 2013									0
Beginning balance, treasury stock at Dec. 31, 2013							$ 0
Issuance of shares related to equity-based compensation								653,602
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	0	6	(6)	0	0	0
Dividends to owners declared ($0.53 per common share)	(31,565)	0	(31,565)	0	0	0
Equity-based compensation expense	4,303	0	4,303	0	0	0
Recognition of noncontrolling interests related to Sequoia Golf Acquisition	89	0	0	0	0	89
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	13,329	0	0	0	13,226	103
Distributions to noncontrolling interest	(27)	0	0	0	0	(27)
Net income	(3,220)	0	0	(3,220)	0	0
Ending balance, treasury stock, shares at Dec. 30, 2014									0
Ending balance, treasury stock at Dec. 30, 2014							0
Ending balance, shares at Dec. 30, 2014								64,443,332
Ending balance at Dec. 30, 2014	$ 220,859	644	293,006	(4,290)	(79,443)	10,942
Cash dividends declared per common share	$ 0.52
Issuance of shares related to equity-based compensation								297,404
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	$ (1,443)	3	(1,446)	0	0	0
Dividends to owners declared ($0.53 per common share)	(33,664)	0	(33,664)	0	0	0
Equity-based compensation expense	4,970	0	4,970	0	0	0
Excess tax benefit from equity-based awards	1,055	0	1,055	0	0	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(9,573)	0	0	0	(9,512)	(61)
Distributions to noncontrolling interest	(1,071)	0	0	0	0	(1,071)
Net income	(2,959)	0	0	(2,959)	0	0
Noncontrolling Interest, Decrease from Deconsolidation	608	0	0	0	0	608
Ending balance, treasury stock, shares at Dec. 29, 2015									0
Ending balance, treasury stock at Dec. 29, 2015	0						0
Ending balance, shares at Dec. 29, 2015								64,740,736
Ending balance at Dec. 29, 2015	178,782	647	263,921	(7,249)	(88,955)	10,418
Cumulative Effect of New Accounting Principle in Period of Adoption	2,315	0	(803)	0	3,118	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ (8,313)
Cash dividends declared per common share	$ 0.53
Beginning balance, shares at Dec. 29, 2015								64,740,736
Beginning balance at Dec. 29, 2015	$ 178,782	647	263,921	(7,249)	(88,955)	10,418
Beginning balance, treasury stock, shares at Dec. 29, 2015									0
Beginning balance, treasury stock at Dec. 29, 2015	0						0
Issuance of shares related to equity-based compensation								758,161
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	(226)	8	(234)	0	0	0
Dividends to owners declared ($0.53 per common share)	(34,018)	0	(34,018)	0	0	0
Equity-based compensation expense	7,005	0	7,005	0	0	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	4,025	0	0	0	3,577	448
Distributions to noncontrolling interest	(849)	0	0	0	0	(849)
Net income	$ (2,389)	0	0	(2,389)	0	0
Stock Repurchased During Period, Shares	(192,989)								(192,989)
Treasury Stock, Value, Acquired, Cost Method	$ (2,258)						(2,258)
Ending balance, treasury stock, shares at Dec. 27, 2016									(192,989)
Ending balance, treasury stock at Dec. 27, 2016	(2,258)						$ (2,258)
Ending balance, shares at Dec. 27, 2016								65,498,897
Ending balance at Dec. 27, 2016	$ 152,387	$ 655	$ 235,871	$ (9,638)	$ (82,260)	$ 10,017

CONSOLIDATED CONDENSED STATEMEN

CONSOLIDATED CONDENSED STATEMENTS OF CHANGES IN EQUITY CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) - $ / shares	Dec. 07, 2016	Sep. 29, 2016	Jun. 10, 2016	Feb. 18, 2016	Dec. 09, 2015	Sep. 03, 2015	Jun. 25, 2015	Mar. 20, 2015	Dec. 03, 2014	Sep. 09, 2014	Jun. 25, 2014	Mar. 18, 2014	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Statement of Stockholders' Equity [Abstract]
Cash dividends declared per common share	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.12	$ 0.12	$ 0.12	$ 0.53	$ 0.52	$ 0.49

ORGANIZATION

ORGANIZATION	12 Months Ended
	Dec. 27, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	ORGANIZATION AND DESCRIPTION OF THE BUSINESS ClubCorp Holdings, Inc. (“Holdings”) and its wholly owned subsidiaries CCA Club Operations Holdings, LLC (“Operations’ Parent”) and ClubCorp Club Operations, Inc. (“Operations” and, together with Holdings and Operations’ Parent, “ClubCorp”) were formed on November 10, 2010 , as part of a reorganization of ClubCorp, Inc. (“CCI”), which was effective as of November 30, 2010 , for the purpose of operating and managing golf and country clubs and business, sports and alumni clubs. ClubCorp, together with its subsidiaries, may be referred to as “we”, “us”, “our” or the “Company”. As of December 27, 2016 , we own, lease or operate through joint ventures 150 golf and country clubs and manage nine golf and country clubs. Likewise, we lease or operate through a joint venture 44 business, sports and alumni clubs and manage three business, sports and alumni clubs. Our facilities are located in 26 states, the District of Columbia and two foreign countries.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 27, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation —The consolidated financial statements reflect the consolidated operations of ClubCorp, its wholly and majority owned subsidiaries and certain variable interest entities (“VIEs”) for which we are deemed to be the primary beneficiary. The consolidated financial statements presented herein reflect our financial position, results of operations, cash flows and changes in equity in conformity with accounting principles generally accepted in the United States, or “GAAP”. All intercompany accounts have been eliminated. Immaterial amounts relating to loss from discontinued operations have been reclassified to interest and investment income for the prior years. Investments in certain unconsolidated affiliates are accounted for by the equity method. See Note 4 . We have entered into agreements with third-party owners of clubs to act as a managing agent and provide certain services to the third party club owner in exchange for a management fee. The operations of managed clubs are not consolidated. We recognize the contractual management fees as revenue when earned. Additionally, we recognize reimbursements for certain costs of operations at certain managed clubs as revenue. We have two reportable segments: (1) golf and country clubs and (2) business, sports and alumni clubs. These segments are managed separately and discrete financial information, including Adjusted EBITDA (“Adjusted EBITDA”), a key financial measurement of segment profit and loss, is reviewed regularly by our chief operating decision maker to evaluate performance and allocate resources. See Note 14 . Fiscal Year —Our fiscal year consists of a 52/53 week period ending on the last Tuesday of December. For 2016 , 2015 and 2014 , the fiscal years are comprised of the 52 weeks ended December 27, 2016 , December 29, 2015 , and December 30, 2014 , respectively. Use of Estimates —The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ materially from such estimated amounts. Revenue Recognition —Revenues from club operations, food and beverage and merchandise sales are recognized at the time of sale or when the service is provided and are reported net of sales taxes. Revenues from membership dues are generally billed monthly and recognized in the period earned. At a majority of our private clubs, members are expected to pay an initiation fee or deposit upon their acceptance as a member to the club. In general, initiation fees are not refundable, whereas initiation deposits are not refundable until a fixed number of years (generally 30 ) after the date of acceptance of a member. We recognize revenue related to membership initiation fees and deposits over the expected life of an active membership. For membership initiation deposits, the difference between the amount paid by the member and the present value of the refund obligation is deferred and recognized within club operations revenue over the expected life of an active membership. The present value of the refund obligation is recorded as a membership initiation deposit liability and accretes over the non-refundable term using the effective interest method with an interest rate defined as our incremental borrowing rate adjusted to reflect a 30 -year time frame. The accretion is included in interest expense . The majority of membership initiation fees received are not refundable and are deferred and recognized within club operations revenue on the consolidated statements of operations over the expected life of an active membership. The expected lives of active memberships are calculated annually using historical attrition rates. Periods in which attrition rates differ significantly from enrollment rates could have a material effect on our consolidated financial statements by decreasing or increasing the expected lives of active memberships, which in turn would affect the length of time over which we recognize initiation fee and deposit revenues. During each of the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , our estimated expected lives ranged from one to 20 years ; the weighted-average expected life of a golf and country club membership was approximately seven years and the expected life of a business, sports and alumni club membership was approximately three years. Membership initiation payments recognized within club operations revenue on the consolidated statements of operations were $14.2 million , $13.6 million and $13.1 million for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , respectively. Cash Equivalents —We consider investments with an original maturity of three months or less to be cash equivalents. We consider receivables from credit card companies as cash equivalents because they settle the balances within two to three days. Concentration of Credit Risk —Financial instruments that are exposed to concentrations of credit risk consist primarily of cash deposits placed in high quality credit institutions; these cash deposits, at times, may exceed federally insured limits as guaranteed by the Federal Deposit Insurance Corporation. We have not experienced any losses as a result of this practice. We do not enter into financial instruments for hedging, trading or speculative purposes. Allowance for Doubtful Accounts —The allowance for doubtful accounts is established and maintained based on our best estimate of accounts receivable collectability. Management estimates collectability by specifically analyzing known troubled accounts, accounts receivable aging and other historical factors that affect collections. Such factors include the historical trends of write-offs and recovery of previously written-off accounts, the financial strength of the member and projected economic and market conditions. 2016 2015 2014 Beginning allowance $ 5,509 $ 5,424 $ 3,666 Bad debt expense, excluding portion related to notes receivable 3,141 2,605 2,760 Write offs (3,539 ) (2,520 ) (1,002 ) Ending allowance $ 5,111 $ 5,509 $ 5,424 Inventories —Inventories, which consist primarily of food and beverages and merchandise held for resale, are stated at the lower of cost (weighted average cost method) or market. Losses on obsolete or excess inventory are not material. Property and Equipment, Net —Property and equipment is recorded at cost, including interest incurred during construction periods. We capitalize costs that both materially add value and appreciably extend the useful life of an asset. With respect to golf course improvements (included in land improvements), only costs associated with original construction, complete replacements, or the addition of new trees, sand traps, fairways or greens are capitalized. All other related costs are expensed as incurred. For building improvements, only costs that extend the useful life of the building are capitalized; repairs and maintenance are expensed as incurred. Internal use software development costs are capitalized and amortized on a straight-line basis over the expected benefit period. The net book value of internal use software totaled $24.3 million and $9.9 million at December 27, 2016 and December 29, 2015 , respectively. See Note 6 . Depreciation is calculated using the straight-line method based on the following estimated useful lives: Depreciable land improvements 5 - 20 years Building and recreational facilities 20 - 40 years Machinery and equipment (includes internal use software) 1 - 10 years Leasehold improvements 1 - 40 years Furniture and fixtures 3 - 10 years Leasehold improvements are amortized over the shorter of the term of the respective leases or their useful life using the straight-line method. Notes Receivable, Net of Allowances —Notes receivable reflect amounts due from our financing of membership initiation fees and deposits and typically range from one to six years in original maturity. We recognize interest income as earned and provide an allowance for doubtful accounts. This allowance is based on factors including the historical trends of write-offs and recoveries, the financial strength of the member and projected economic and market conditions. Goodwill and Other Intangibles, Net —GAAP requires that we allocate the purchase price of acquired businesses to the identifiable tangible and intangible assets acquired and liabilities assumed based upon their estimated fair values at the date of acquisition. The difference between the purchase price and the fair value of the net assets acquired or the excess of the aggregate fair values of assets acquired and liabilities assumed is recorded as goodwill. We classify intangible assets into three categories: (1) intangible assets with definite lives subject to amortization, (2) intangible assets with indefinite lives not subject to amortization and (3) goodwill. Intangibles specifically related to an individual property are recorded at the property level. Intangible assets with finite lives are amortized on a straight-line basis over their estimated useful lives as reflected in Note 7 . We assess the recoverability of the carrying value of goodwill and other indefinite-lived intangibles annually on the first day of the fourth quarter or whenever events or changes in circumstances indicate that the carrying amount may not be fully recoverable. Goodwill impairment is tested for impairment by first comparing the fair value of a reporting unit to its carrying amount. When the fair value is less than carrying value further analysis is performed to measure the amount of impairment loss, if any. See Note 7 . Impairment of Long-Lived Assets —We evaluate long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through future cash flows. For assets to be held and used, we perform a recoverability test to determine if the future undiscounted cash flows over the expected holding period for the property exceed the carrying amount of the assets of the property in question. If the recoverability test is not met, the impairment is determined by comparing the carrying value of the property to its fair value which may be approximated by using future discounted cash flows using a risk-adjusted discount rate. Future cash flows of each property are determined using management’s projections of the performance of a given property based on its past performance and future opportunities, local operations and other factors both within our control and out of our control. Additionally, throughout the impairment evaluation process, we consider the impact of recent property appraisals when they are available. If actual results differ from these estimates, additional impairment charges may be required. As discussed in Note 5 , GAAP establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The fair value calculations associated with these valuations are classified as Level 3 measurements. Insurance Reserves —We have established insurance programs to cover exposures above predetermined deductibles for certain insurable risks consisting primarily of physical loss to property, workers’ compensation, employee healthcare, and comprehensive general and auto liability. Insurance reserves are developed by us, using the assistance of a third-party actuary and consideration of our past claims experience, including both the frequency and settlement of claims. Advertising Expense —We market our clubs through advertising and other promotional activities. Advertising expense is charged to income during the period incurred. Advertising expense totaled $5.9 million , $6.3 million and $5.5 million for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , respectively. Foreign Currency —The functional currency of our entities located outside the United States is the local currency. Assets and liabilities denominated in foreign currencies are translated into U.S. dollars at the current exchange rate in effect at period-end. All foreign income and expenses are translated at the monthly weighted-average exchange rates during the year. Translation gains and losses are reported separately, with no tax impact for all periods presented, as a component of comprehensive loss, until realized. No translation gains or losses have been reclassified into earnings for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 . Realized foreign currency transaction gains and losses are reflected in the consolidated statements of operations and comprehensive loss in club operating costs. Income Taxes —Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recognized. We recognize the tax benefit from an uncertain tax position only if we conclude that it is “more likely than not” that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the position. If the position drops below the “more likely than not” standard, the benefit can no longer be recognized. We use assumptions, estimates and our judgment in determining if the “more likely than not” standard has been met when developing our provision for income taxes. We recognize accrued interest and penalties related to uncertain tax positions as a component of income tax expense. Interest and Investment Income —Interest and investment income is comprised principally of interest on notes receivable, cash deposits held by financial institutions and the return on our equity investment in Avendra, LLC. See Note 4 . Leases —We lease operating facilities under agreements with terms up to 99 years . These agreements normally provide for minimum rentals plus executory costs. Some of the agreements provide for scheduled rent increases during the lease term, as well as provisions for renewal options. Rent expense is recognized on a straight-line basis over the term of the lease from the time at which we take control of the property. Renewal options determined to be reasonably assured are also included in the lease term. In some cases, we must pay contingent rent generally based on a percentage of gross receipts or positive cash flow as defined in the lease agreements. Some of our lease agreements contain tenant allowances. Upon receipt of such allowances, we record a deferred rent liability in other liabilities on the consolidated balance sheets. The allowances are then amortized on a straight-line basis over the remaining terms of the corresponding leases as a reduction of rent expense. Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2014-9 (“ASU 2014-9”), Revenue from Contracts with Customers . ASU 2014-9 requires revenue recognition to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also specifies the accounting for some costs to obtain or fulfill a contract with a customer, as well as enhanced disclosure requirements. In August 2015, the FASB issued Accounting Standards Update No. 2015-14 which deferred the effective date of ASU 2014-9 to fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2017. We plan to adopt the ASU, as amended, in Q1 2018. In March 2016, the FASB issued Accounting Standards Update No. 2016-8 (“ASU 2016-8”) which clarified the revenue recognition implementation guidance on principal versus agent considerations and is effective during the same period as ASU 2014-9. In April 2016, the FASB issued Accounting Standards Update No. 2016-10 (“ASU 2016-10”) which clarified the revenue recognition guidance regarding the identification of performance obligations and the licensing implementation and is effective during the same period as ASU 2014-9. In May 2016, the FASB issued Accounting Standards Update No. 2016-12 (“ASU 2016-12”) which narrowly amended the revenue recognition guidance regarding collectability, noncash consideration, presentation of sales tax and transition. ASU 2016-12 is effective during the same period as ASU 2014-9. The FASB allows two adoption methods under ASU 2014-9. Under one method, a company will apply the rules to contracts in all reporting periods presented, subject to certain allowable exceptions. Under the other method, a company will apply the rules to all contracts existing as of the first day of Q1 2018, recognizing in beginning retained earnings an adjustment for the cumulative effect of the change and providing additional disclosures comparing results to previous rules (“modified retrospective method”). We anticipate adopting the standard under the modified retrospective method. Although we are continuing to evaluate, upon initial qualitative evaluation, we believe the key changes in the standard that impact our revenue recognition relate to the allocation of contract revenues between various components of the contract which may constitute a performance obligation. These components include initiation payments to join one of our clubs and dues which provide for continued access to our clubs as well as charges for food and beverage, merchandise sales and other club services. We may discount each of these components for new members. The revenues for these components may be recognized over varying time periods. Membership initiation payments recognized within club operations revenue on the consolidated statements of operations were $14.2 million for the fiscal year ended December 27, 2016 , or approximately 1% of our consolidated total revenue on the consolidated statements of operations. We are still in the process of evaluating the quantitative impact of these changes; however, we cannot currently estimate the impact of change upon adoption, as the amount is dependent on the structure of our membership pricing structure and our employee incentive plans, which we frequently evaluate and adjust to respond to current market conditions. We also believe the requirement to defer incremental contract acquisition costs and recognize them over the contract period or expected customer life will result in the recognition of a deferred charge on our balance sheets, but cannot currently estimate the impact for the same reasons described above. In August 2014, the FASB issued Accounting Standards Update No. 2014-15 (“ASU 2014-15”), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern . ASU 2014-15 provides guidance on management’s responsibility to perform interim and annual assessments of an entity’s ability to continue as a going concern and to provide related disclosure requirements. We adopted ASU 2014-15 during the twelve weeks ended March 22, 2016. Our adoption did not have a material impact on our consolidated financial statements. In February 2015, the FASB issued Accounting Standards Update No. 2015-2 (“ASU 2015-2”), Consolidation (Topic 810)–Amendments to the Consolidation Analysis . ASU 2015-2 applies to entities in all industries and provides a new scope exception to registered money market funds and similar unregistered money market funds. It makes targeted amendments to existing consolidation guidance and ends the deferral granted to investment companies from applying the VIE guidance. The targeted changes are designed to address most of the concerns of the asset management industry. However, entities across all industries will be impacted, particularly those that use limited partnerships. We adopted ASU 2015-2 during the twelve weeks ended March 22, 2016. Our adoption did not have a material impact on our consolidated financial position or results of operations. In April 2015, the FASB issued Accounting Standards Update No. 2015-3 (“ASU 2015-3”), Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. ASU 2015-3 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. We adopted ASU 2015-3 during the twelve weeks ended March 22, 2016 and applied it retrospectively. As a result, we have recast the December 29, 2015 consolidated balance sheet to conform to the current period presentation. In August 2015, the FASB issued Accounting Standards Update No. 2015-15 (“ASU 2015-15”), Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements, confirming that fees related to revolving credit facility arrangements are not addressed in ASU 2015-03. The adoption of this standard reduced previously-presented other assets and long-term debt by $13.0 million each. Debt issuance costs associated with our revolving credit facility are recorded within other assets for all periods presented. In September 2015, the FASB issued Accounting Standards Update No. 2015-16 (“ASU 2015-16”), Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments . ASU 2015-16 requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. We adopted ASU 2015-16 during the twelve weeks ended March 22, 2016. Our adoption did not have a material impact on our consolidated financial position or results of operations. In November 2015, the FASB issued Accounting Standards Update No. 2015-17 (“ASU 2015-17”), Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes . ASU 2015-17 requires that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. We adopted ASU 2015-17 during the twelve weeks ended March 22, 2016 and applied it retrospectively. As a result, we have recast the December 29, 2015 consolidated balance sheet to conform to the current period presentation. The adoption of this standard decreased previously-presented deferred tax assets, net and decreased deferred tax liabilities, net by $22.6 million each. Additionally, deferred tax assets, net are now classified as non-current. In February 2016, the FASB issued Accounting Standards Update No. 2016-2 (“ASU 2016-2”), Leases (Topic 842). ASU 2016-2 requires the recognition of lease assets and lease liabilities by lessees for leases classified as operating leases under previous GAAP; however, ASU 2016-2 retains a distinction between finance leases and operating leases. The classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous leases guidance. The result of retaining a distinction between finance leases and operating leases is that the effect of leases in the statement of operations and the statement of cash flows is largely unchanged from previous GAAP. ASU 2016-2 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2018. We plan to adopt ASU 2016-2 in Q1 2019. Although we are continuing to evaluate, upon initial qualitative evaluation, a key change upon adoption will be the balance sheet recognition of all leased assets and liabilities. Currently we lease many of our business clubs and a few of our golf and country clubs through operating leases which are not recognized on the balance sheet. Future minimum lease obligations under operating leases are disclosed in Note 11 . We anticipate a right to use asset and a related lease liability will be recognized for these leases and potentially other contracts which qualify as leases. In March 2016, the FASB issued Accounting Standards Update No. 2016-9 (“ASU 2016-9”), Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. ASU 2016-9 simplifies the accounting for several aspects of the accounting for equity-based compensation, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. We adopted ASU 2016-9 in the twelve weeks ended March 22, 2016. In accordance with the ASU, all excess tax benefits and tax deficiencies are recognized as income tax expense or benefit in the income statement and we have made a policy election to account for forfeitures in the period they occur, rather than estimating a forfeiture rate. Applying this guidance on a modified retrospective basis resulted in a decrease to accumulated deficit of $3.1 million , a decrease to Additional paid-in-capital of $0.8 million and a decrease to deferred tax liabilities of $2.3 million . In June 2016, the FASB issued Accounting Standards Update No. 2016-13 (“ASU 2016-13”), Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . ASU 2016-13 requires that financial assets measured at amortized cost be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis. The income statement reflects the measurement of credit losses for newly recognized financial assets, as well as the expected credit losses during the period. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. ASU 2016-13 will become effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company does not anticipate the adoption will have a material impact of the guidance on its consolidated financial position and results of operations. In January 2017, the FASB issued Accounting Standards Update No. 2017-1 (“ASU 2017-1”), Business Combinations (Topic 805): Clarifying the Definition of a Business . Under ASC Topic 805, there are three elements of a business: inputs, processes, and outputs, which must be evaluated to determine if an asset or group of assets is a business. ASU 2017-1 provide a screen to determine when a set of assets and activities is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated. ASU 2017-1 will become effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. We are still in the process of evaluating the quantitative impact of ASU 2017-1. In January 2017, the FASB issued Accounting Standards Update No. 2017-4 (“ASU 2017-4”), Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. ASU 2017-4 eliminates Step 2 from the goodwill impairment test. Step 2 required an entity to determine the fair value at the impairment testing date of its assets and liabilities following the procedure that would be required in a business combination. Instead, an entity should perform its goodwill impairment test and recognize an impairment charge by comparing the fair value of a reporting unit with its carrying amount. ASU 2017-4 will become effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Our goodwill impairment tests have not proceeded to Step 2 in any fiscal year presented and the estimated fair values of our golf and country clubs and business, sports and alumni clubs reporting units both exceeded their carrying values by a significant amount as of the analysis performed during fiscal year 2016.

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	12 Months Ended
	Dec. 27, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITIES	VARIABLE INTEREST ENTITIES Consolidated VIEs include three managed golf course properties and certain realty interests which we define as “Non-Core Development Entities”. We have determined we are the primary beneficiary of these VIEs as we have the obligation to absorb the majority of losses from and direct activities of these operations. One of these managed golf course property VIEs is financed through a loan payable of $0.6 million collateralized by assets of the entity totaling $3.8 million as of December 27, 2016 . The other managed golf course property VIEs are financed through advances from us. Outstanding advances as of December 27, 2016 total $5.3 million compared to recorded assets of $6.7 million . The VIE related to the Non-Core Development Entities is financed through notes which are payable through cash proceeds related to the sale of certain real estate held by the Non-Core Development Entities. Recourse of creditors to these VIEs is limited to the assets of the VIE entities, which total $11.4 million and $11.3 million at December 27, 2016 and December 29, 2015 , respectively. The following summarizes the carrying amount and classification of the VIEs’ assets and liabilities in the consolidated balance sheets as of December 27, 2016 and December 29, 2015 , net of intercompany amounts: December 27, 2016 December 29, 2015 Current assets $ 1,041 $ 1,201 Fixed assets, net 9,489 9,245 Other assets 846 839 Total assets $ 11,376 $ 11,285 Current liabilities $ 1,125 $ 1,228 Long-term debt 13,035 13,026 Other long-term liabilities 24,906 23,817 Noncontrolling interest 5,401 5,619 Company capital (33,091 ) (32,405 ) Total liabilities and equity $ 11,376 $ 11,285

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 27, 2016
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENTS	INVESTMENTS We have an equity method investment in one active golf and country club joint venture with a carrying value of $0.4 million and $0.5 million at December 27, 2016 and December 29, 2015 , respectively. Our share of earnings in the equity investment is included in equity in (earnings) loss from unconsolidated ventures in the consolidated statements of operations. We also have an equity method investment of 10.2% in Avendra, LLC, a purchasing cooperative of hospitality companies. The carrying value of the investment was $1.1 million and $2.0 million at December 27, 2016 and December 29, 2015 , respectively. Our share of earnings in the equity investment is included in equity in (earnings) loss from unconsolidated ventures in the consolidated statements of operations. Additionally, we recognized $5.1 million and $2.2 million of return on our equity investment in Avendra, LLC within interest and investment income during the fiscal years ended December 29, 2015 and December 30, 2014 , respectively. No return on our equity investment in Avendra, LLC was recorded during the fiscal year ended December 27, 2016 . All cash distributions from our equity investment are reported as distribution from investment in unconsolidated ventures within the operating section of our consolidated statements of cash flows. We also have contractual agreements with the Avendra, LLC joint venture to provide procurement services for our clubs for which we received net volume rebates and allowances totaling $4.7 million , $4.2 million and $3.5 million during the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , respectively.

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 27, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE GAAP establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The three levels of inputs are defined as follows: Level 1—unadjusted quoted prices for identical assets or liabilities in active markets accessible by the Company; Level 2—inputs that are observable in the marketplace other than those inputs classified as Level 1; and Level 3—inputs that are unobservable in the marketplace and significant to the valuation. We maximize the use of observable inputs and minimize the use of unobservable inputs. If a financial instrument uses inputs that fall in different levels of the hierarchy, the instrument is categorized based upon the lowest level of input that is significant to the fair value calculation. We recognize transfers between levels of the fair value hierarchy on the date of the change in circumstances that caused the transfer. Fair Value of Financial Instruments Debt —We estimate the fair value of our debt obligations, excluding capital lease obligations and loan origination fees, as follows, as of December 27, 2016 and December 29, 2015 : December 27, 2016 December 29, 2015 Recorded Value Fair Value Recorded Value Fair Value Level 2 (1) $ 996,199 $ 1,026,323 $ 1,019,511 $ 1,020,625 Level 3 50,274 41,467 49,952 40,794 Total $ 1,046,473 $ 1,067,790 $ 1,069,463 $ 1,061,419 ______________________ (1) The recorded value for Level 2 debt obligations is presented net of the $4.8 million and $5.5 million discount as of December 27, 2016 and December 29, 2015 , respectively, on the Secured Credit Facilities, as defined in Note 10 . The 2015 Senior Notes and borrowings under the Secured Credit Facilities, as both are defined in Note 10 , are considered Level 2. We use quoted prices for identical or similar liabilities to value debt obligations classified as Level 2. All other debt obligations are considered Level 3. We use adjusted quoted prices for similar liabilities to value debt obligations classified as Level 3. Key inputs include: (1) the determination that certain other debt obligations are similar, (2) nonperformance risk, and (3) interest rates. Changes or fluctuations in these assumptions and valuations will result in different estimates of value. The use of different techniques to determine the fair value of these debt obligations could result in different estimates of fair value at the reporting date. The carrying value of financial instruments including cash, cash equivalents, receivables, notes receivable, accounts payable and other short-term and long-term assets and liabilities approximate their fair values as of December 27, 2016 and December 29, 2015 . Assets and Liabilities Measured at Fair Value on a Non-recurring Basis Our assets and liabilities measured at fair value on a non-recurring basis include equity method investments, property and equipment, mineral rights, goodwill, trade names, liquor licenses, management contracts and other assets and liabilities recorded during business combinations. Assets and liabilities from business combinations were recorded on our consolidated balance sheets at fair value at the date of acquisition. The key assumptions used in determining these values are considered Level 3 measurements. See Note 13 . The estimated fair values of our assets measured at fair value on a non-recurring basis as a result of impairment losses during the years ended December 27, 2016 , December 29, 2015 and December 30, 2014 were as follows: 2016 2015 2014 Fair Value (1) Impairment Losses Fair Value (1) Impairment Losses Fair Value (1) Impairment Losses Property and equipment $ 376 $ 3,233 $ 52 $ 2,687 $ 1,076 $ 1,443 Investments and other assets — 1,197 600 1,623 — — Intangible assets - trade names — — — — 760 60 Intangible assets - liquor licenses — — 21 7 20 2 Intangible assets - management contracts — 224 — 827 — 820 (1) Impaired assets were written down to fair value, which became their new cost basis. Property and Equipment —We recognized impairment losses to property and equipment of $3.2 million , $2.7 million , and $1.4 million during the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , respectively, to adjust the carrying amount of certain property and equipment to its fair value of $0.4 million , $0.1 million and $1.1 million , respectively, due to continued and projected lower operating results as well as changes in the expected holding period of certain fixed assets. The valuation methods used to determine fair value included an evaluation of the sales price of comparable real estate properties, a sales comparison approach, an analysis of discounted future cash flows using a risk-adjusted discount rate, an income approach, and consideration of historical cost adjusted for economic obsolescence, a cost approach. The fair value calculations associated with these valuations are classified as Level 3 measurements. See Note 6 . Investments and Other Assets —We evaluate these assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable through future cash flows. We recognized impairment losses to investments and other assets of $1.2 million during the fiscal year ended December 27, 2016 , to adjust the carrying amount of certain assets to their fair value of zero . During the fiscal year ended December 29, 2015 , we recognized an impairment of $1.6 million to adjust the carrying value of certain mineral rights to their fair value of $0.6 million . The valuation is classified as a Level 3 measurement and is based upon inactive market prices for similar assets which are not observable in the marketplace. Trade Names —We test our trade name intangible assets annually for impairment, utilizing the relief from royalty method to determine the estimated fair value for each trade name which is classified as a Level 3 measurement. The relief from royalty method estimates our theoretical royalty savings from ownership of the intangible asset. Key assumptions used in this model include discount rates, royalty rates, growth rates, sales projections and terminal value rates. We recorded impairment of trade names of $0.1 million during the fiscal year ended December 30, 2014 , to adjust the carrying amount of certain trade names to their fair value of $0.8 million . See Note 7 . Liquor Licenses —We test our liquor licenses annually for impairment. We use quoted prices for similar assets in active markets when they are available; quoted prices are classified as Level 2 measurements. We recorded immaterial impairments of liquor licenses in the fiscal years ended December 29, 2015 and December 30, 2014 . See Note 7 . Management Contracts —We evaluate these assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable through future cash flows. During the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , we recognized impairment losses of $0.2 million , $0.8 million and $0.8 million to adjust the carrying value of certain management contracts to their fair value of zero , due to the termination of the related contracts. The valuations are classified as a Level 3 measurement and is based on expected future cash flows. See Note 7 . There were no impairments to goodwill in the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 . The key assumptions used in the goodwill impairment analysis are considered Level 3 measurements. See Note 7 . Assets and liabilities from business combinations were recorded on our consolidated balance sheets at fair value at the date of acquisition. The key assumptions used in determining these values are classified as Level 3 measurements. See Note 13 .

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 27, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment, including capital lease assets, at cost consists of the following at December 27, 2016 and December 29, 2015 : December 27, 2016 December 29, 2015 Land and non-depreciable land improvements $ 600,402 $ 600,819 Depreciable land improvements 495,520 478,352 Buildings and recreational facilities 534,944 511,124 Machinery and equipment 299,900 264,129 Leasehold improvements 111,755 111,184 Furniture and fixtures 105,195 97,459 Construction in progress 18,434 13,413 2,166,150 2,076,480 Accumulated depreciation (612,768 ) (541,960 ) Total $ 1,553,382 $ 1,534,520 Depreciation expense, which included depreciation of assets recorded under capital leases, was $105.4 million , $101.0 million and $79.4 million for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , respectively. Interest capitalized as a cost of property and equipment totaled $0.4 million , $0.3 million and $0.2 million for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , respectively. We evaluate property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through future cash flows. See Note 5 . We received insurance proceeds of $12.2 million related to rain and flooding events and a hurricane that occurred during the fiscal year ended December 27, 2016 , damaging certain property and equipment. These proceeds were recognized within loss on disposals of assets within the consolidated statement of operations. We recognized loss on disposal of $3.2 million related to the disposition of these assets.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 27, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill and other intangible assets consist of the following at December 27, 2016 and December 29, 2015 : December 27, 2016 December 29, 2015 Asset Useful Life Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Intangible assets with indefinite lives: Trade names $ 24,790 $ 24,790 $ 24,790 $ 24,790 Liquor Licenses 2,152 2,152 2,068 2,068 Intangible assets with finite lives: Member Relationships 2-7 years 2,866 $ (2,553 ) 313 2,866 $ (1,907 ) 959 Management Contracts 1-10 years 3,580 (1,487 ) 2,093 3,959 (988 ) 2,971 Trade names 2 years — — — 1,100 (636 ) 464 Total $ 33,388 $ (4,040 ) $ 29,348 $ 34,783 $ (3,531 ) $ 31,252 Goodwill $ 312,811 $ 312,811 $ 312,811 $ 312,811 Intangible Assets —Intangible asset amortization expense was $1.8 million , $2.9 million , and $1.4 million for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , respectively. We retired fully amortized intangible assets and the related accumulated amortization of $1.1 million and $0.6 million , which were comprised of trade names and management contracts, from the consolidated balance sheets as of December 27, 2016 and December 29, 2015 , respectively. For each of the five fiscal years subsequent to 2016 and thereafter the amortization expense is expected to be as follows: Year Amount 2017 $ 699 2018 582 2019 347 2020 212 2021 190 Thereafter 376 Total $ 2,406 We test indefinite-lived intangible assets for impairment annually. We test intangible assets with finite lives for impairment annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through future cash flows. See Note 5 . Goodwill —We evaluate goodwill for impairment at the reporting unit level (golf and country clubs and business, sports and alumni clubs), which are the same as our operating segments. When testing for impairment, we first compare the fair value of our reporting units to the recorded values. Valuation methods used to determine fair value include analysis of the discounted future free cash flows that a reporting unit is expected to generate (Income Approach) and an analysis which is based upon a comparison of our reporting units to similar companies utilizing a purchase multiple of earnings before interest, taxes, depreciation and amortization (Market Approach). These valuations are considered Level 3 measurements. Key assumptions used in this model include future cash flows, growth rates, discount rates, capital needs and projected margins, among other factors. If the carrying amount of the reporting units exceeds its fair value, goodwill is considered potentially impaired and a second step is performed to measure the amount of impairment loss. In the second step of the goodwill impairment test, we compare the implied value of the reporting unit's goodwill with the carrying value of that unit's goodwill. If the carrying value of the reporting unit's goodwill exceeds the implied value, an impairment loss is recognized in an amount equal to that excess. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. Accordingly, the fair value of a reporting unit is allocated to the assets and liabilities of that unit, including intangible assets, and any excess of the value of the reporting unit over the amounts assigned to its assets and liabilities is the implied value of its goodwill. We evaluate goodwill for impairment annually as of the first day of our last fiscal quarter or whenever events or circumstances indicate that the carrying amount may not be fully recoverable. Based on this analysis, no impairment of goodwill was recorded for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 . Goodwill —The following table shows goodwill activity by reporting unit. No impairments have been recorded for either reporting unit. Golf & Country Clubs Business, Sports & Alumni Clubs Total December 30, 2014 $ 167,460 $ 145,351 $ 312,811 December 29, 2015 $ 167,460 $ 145,351 $ 312,811 December 27, 2016 $ 167,460 $ 145,351 $ 312,811

OTHER ASSETS (Notes)

OTHER ASSETS (Notes)	12 Months Ended
	Dec. 27, 2016
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets Disclosure [Text Block]	OTHER ASSETS As of December 27, 2016 and December 29, 2015 , other assets is primarily comprised of insurance receivables related to fully insured losses of $5.6 million and $4.4 million , capital reserve funds of $2.9 million and $3.5 million , debt issuance costs relating to the revolving credit facility of $2.0 million and $2.6 million and assets related to mineral rights of $0.7 million and $0.7 million , respectively. Mineral Rights —We evaluate these assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable through future cash flows. During the fiscal year ended December 29, 2015 , we recognized an impairment of $1.6 million to adjust the carrying value of certain of these mineral rights to their fair value of $0.6 million . We have not recognized any impairment losses to mineral rights in the fiscal years ended December 27, 2016 and December 30, 2014 . The valuation is considered a Level 3 measurement and is based upon inactive market prices for similar assets which are not observable in the marketplace. See Note 5 .

CURRENT AND LONG-TERM LIABILITI

CURRENT AND LONG-TERM LIABILITIES	12 Months Ended
	Dec. 27, 2016
Payables and Accruals [Abstract]
CURRENT AND LONG-TERM LIABILITIES	CURRENT AND LONG-TERM LIABILITIES Current liabilities consist of the following at December 27, 2016 and December 29, 2015 : December 27, 2016 December 29, 2015 Accrued compensation $ 25,367 $ 27,247 Accrued interest 7,978 2,618 Other accrued expenses 9,194 7,576 Total accrued expenses $ 42,539 $ 37,441 Taxes payable other than federal income taxes (1) $ 19,256 $ 15,473 Total accrued taxes $ 19,256 $ 15,473 Advance event and other deposits $ 20,051 $ 18,708 Unearned dues 16,795 14,225 Deferred membership revenues 12,083 12,175 Insurance reserves 9,704 11,317 Dividends to owners declared, but unpaid 8,582 8,467 Other current liabilities 3,877 4,300 Total other current liabilities $ 71,092 $ 69,192 ______________________ (1) We had no federal income taxes payable as of December 27, 2016 and December 29, 2015 . Other long-term liabilities consist of the following at December 27, 2016 and December 29, 2015 : December 27, 2016 December 29, 2015 Uncertain tax positions $ 7,049 $ 7,343 Deferred membership revenues 46,089 45,960 Casualty insurance loss reserves - long-term portion 19,851 14,659 Above market lease intangibles 251 352 Deferred rent 32,316 29,250 Accrued interest on notes payable related to Non-Core Development Entities 24,298 23,236 Other 3,055 2,857 Total other long-term liabilities $ 132,909 $ 123,657

DEBT AND CAPITAL LEASES

DEBT AND CAPITAL LEASES	12 Months Ended
	Dec. 27, 2016
Debt Disclosure [Abstract]
DEBT AND CAPITAL LEASES	DEBT AND CAPITAL LEASES Secured Credit Facilities Secured Credit Facilities —In 2010, Operations entered into the credit agreement governing the secured credit facilities (the “Secured Credit Facilities”). The credit agreement governing the Secured Credit Facilities was subsequently amended in 2012, 2013, 2014, 2015 and 2016. As of December 27, 2016 , the Secured Credit Facilities are comprised of (i) a $651.0 million term loan facility, and (ii) a revolving credit facility with capacity of $175.0 million with $145.0 million available for borrowing, after deducting $30.0 million of standby letters of credit outstanding. In addition, the credit agreement governing the Secured Credit Facilities includes capacity which provides, subject to lender participation, for additional borrowings in revolving or term loan commitments of $125.0 million , and additional borrowings thereafter so long as a senior secured leverage ratio (the “Senior Secured Leverage Ratio”) does not exceed 3.50 :1.00. As of December 27, 2016 , the interest rate on the term loan facility is a variable rate calculated as the higher of (i) 4.0% or (ii) an elected LIBOR plus a margin of 3.0% and the maturity date of the term loan facility is December 15, 2022 . As of December 27, 2016 , the revolving credit commitments mature on January 25, 2021 and borrowings thereunder bear interest at a rate of LIBOR plus a margin of 3.0% per annum. We are required to pay a commitment fee on all undrawn amounts under the revolving credit facility and a fee on all outstanding letters of credit, payable quarterly in arrears. As long as commitments are outstanding under the revolving credit facility, we are subject to limitations on the Senior Secured Leverage Ratio and a total leverage ratio (the “Total Leverage Ratio”). The Senior Secured Leverage Ratio is defined as the ratio of Operations’ Consolidated Senior Secured Debt (exclusive of the Senior Notes) to Consolidated EBITDA (disclosed as Adjusted EBITDA and defined in Note 14 ) and is calculated on a pro forma basis, giving effect to current period acquisitions as though they had been consummated on the first day of the period presented. The Total Leverage Ratio is defined as the ratio of Operations’ Consolidated Total Debt (including the Senior Notes) to Consolidated EBITDA and is also calculated on a pro forma basis. The credit agreement governing the Secured Credit Facilities requires us to maintain a Senior Secured Leverage Ratio no greater than 4.50 :1.00 and a Total Leverage Ratio of no greater than 5.75 :1.00 as of the end of each fiscal quarter. As of December 27, 2016 , Operations’ Senior Secured Leverage Ratio was 2.79 :1.00 and the Total Leverage ratio was 4.20 :1.00. The amendments to the Secured Credit Facilities made during 2014, 2015 and 2016 included, among other things, the following key modifications: On February 21, 2014 , Operations entered into a fourth amendment to the credit agreement governing the Secured Credit Facilities which made certain administrative changes to such credit agreement. On April 11, 2014 , Operations entered into a fifth amendment to the credit agreement governing the Secured Credit Facilities to, amongst other matters, (i) provide an aggregate of $350.0 million , before a discount of $1.8 million , of additional senior secured term loans under the existing term loan facility, and (ii) amend the Senior Secured Leverage Ratio. On September 30, 2014 , Operations entered into a sixth amendment to the credit agreement governing the Secured Credit Facilities to (i) provide an aggregate of $250.0 million , before a debt issuance discount of $1.9 million , of incremental senior secured term loans under the existing term loan facility, (ii) modify the interest rate on the term loan facility to a variable rate calculated as the higher of (a) 4.5% or (b) an elected LIBOR plus a margin of 3.5% and (iii) modify the accordion feature under the credit agreement to provide for, subject to lender participation, additional borrowings in revolving or term loan commitments. On May 28, 2015 , Operations entered into a seventh amendment to the credit agreement governing the Secured Credit Facilities, which reduced the interest rate on the term loan facility to the higher of (a) 4.25% or (b) an elected LIBOR plus a margin of 3.25% . On December 15, 2015 , Operations entered into an eighth amendment to the credit agreement governing the Secured Credit Facilities to (i) reduce the principal by $226.1 million to an aggregate of $675.0 million , before a debt issuance discount of $3.4 million , (ii) extend the maturity date to December 15, 2022 , (iii) provide for additional incremental term and revolving commitments under certain circumstances, so long as the Senior Secured Leverage Ratio does not exceed 3.50 :1.00 and (iv) revise the Senior Secured Leverage Ratio and Total Leverage Ratio required as of the end of each fiscal quarter to no greater than 4.50 :1.00 and 5.75 :1.00, respectively. In conjunction with the principal payment made on December 15, 2015 , we expensed a proportionate share of the unamortized debt issuance costs of $1.9 million and unamortized loan discounts of $0.7 million to loss on extinguishment of debt in the year ended December 29, 2015 . On January 25, 2016 , Operations entered into a ninth amendment to the credit agreement governing the Secured Credit Facilities to replace the existing revolving credit facility with a new revolving credit facility, with a capacity of $175.0 million , maturing on January 25, 2021 . On September 30, 2016 , Operations entered into a tenth amendment to the credit agreement governing the Secured Credit Facilities to decrease the interest rate on the term loan facility to a variable rate calculated as the higher of (a) 4.0% or (b) an elected LIBOR plus a margin of 3.0% . All obligations under the Secured Credit Facilities are guaranteed by Operations’ Parent and each existing and all subsequently acquired or organized direct and indirect restricted subsidiaries of Operations, other than certain excluded subsidiaries (collectively, the “Guarantors”). The Secured Credit Facilities are secured, subject to permitted liens and other exceptions, by a first-priority perfected security interest in substantially all the assets of Operations, and the Guarantors, including, but not limited to (1) a perfected pledge of all the domestic capital stock owned by Operations and the Guarantors, and (2) perfected security interests in and mortgages on substantially all tangible and intangible personal property and material fee-owned property of Operations and the Guarantors, subject to certain exclusions. We are required to make interest payments on the last business day of each of March, June, September and December. We may be required to prepay the outstanding term loan facility by a percentage of excess cash flows, as defined by the credit agreement governing the Secured Credit Facilities, each fiscal year end after our annual consolidated financial statements are delivered, which percentage may decrease or be eliminated depending on the results of the Senior Secured Leverage Ratio test at the end of each fiscal year. Additionally, we are required to prepay the term loan facility with proceeds from certain asset sales, borrowings and certain insurance claims as defined by the credit agreement governing the Secured Credit Facilities. We may voluntarily prepay outstanding loans under the Secured Credit Facilities in whole or in part upon prior notice without premium or penalty, other than certain fees incurred in connection with repaying, refinancing, substituting or replacing the existing term loans with new indebtedness. We are also required to pay a commitment fee on all undrawn amounts under the revolving credit facility and a fee on all outstanding letters of credit, payable in arrears on the last business day of each March, June, September and December. The credit agreement governing the Secured Credit Facilities limits Operations' Parent's and Operations' (and most or all of Operations' Parent's subsidiaries') ability to: • create, incur, assume or suffer to exist any liens on any of their assets; • make or hold any investments (including acquisitions, loans and advances); • incur or guarantee additional indebtedness; • enter into mergers or consolidations; • conduct sales and other dispositions of property or assets; • pay dividends or distributions on capital stock or redeem or repurchase capital stock; • change the nature of the business; • enter into transactions with affiliates; and • enter into burdensome agreements. We incurred debt issuance costs of $6.4 million in conjunction with the issuance of the term loan facility; these costs were capitalized. In conjunction with the amendments, we capitalized debt issuance costs of $0.8 million , $4.4 million , $1.9 million , $0.0 million and $0.0 million during the fiscal years ended December 25, 2012, December 31, 2013 , December 30, 2014 , December 29, 2015 and December 27, 2016 , respectively, and expensed additional debt issuance costs of $6.4 million , $9.3 million and $1.8 million during the fiscal years ended December 30, 2014 , December 29, 2015 and December 27, 2016 , respectively. All capitalized debt issuance costs are amortized over the term of the loan. In conjunction with the principal payment made on December 15, 2015 , we expensed a proportionate share of the unamortized debt issuance costs of $1.9 million to loss on extinguishment of debt in the fiscal year ended December 29, 2015 . 2015 Senior Notes On December 15, 2015 , Operations issued $350.0 million of senior notes (the “2015 Senior Notes”), maturing December 15, 2023 . The net proceeds from the offering of the 2015 Senior Notes were used in part to repay amounts outstanding under the Secured Credit Facilities in connection with the eighth amendment to the credit agreement on December 15, 2015. Interest on the 2015 Senior Notes accrues at a fixed rate of 8.25% per annum and is payable semiannually in arrears on June 15 and December 15. The 2015 Senior Notes are guaranteed on a full and unconditional basis by each Guarantor (other than Operations’ Parent) that guarantees our obligations under the credit agreement governing the Secured Credit Facilities. At any time prior to December 15, 2018 , Operations may redeem the 2015 Senior Notes, in whole or in part, at a price equal to 100% of the principal amount of the 2015 Senior Notes redeemed, plus an applicable “make-whole” premium and accrued and unpaid interest, if any, to the redemption date. In addition, at any time prior to December 15, 2018 , Operations may redeem up to 40% of the aggregate principal amount of the 2015 Senior Notes at a redemption price of 108.25% of the principal amount thereof, plus accrued and unpaid interest, if any, to the redemption date, with the net cash proceeds of certain equity offerings; provided that at least 50% of the aggregate principal amount of the 2015 Senior Notes originally issued remains outstanding immediately after the occurrence of such redemption (excluding Notes held by Operations and its subsidiaries); and provided, further, that such redemption occurs within 90 days of the date of the closing of such equity offering. On and after December 15, 2018 , Operations may redeem all or a part of the 2015 Senior Notes at the redemption prices (expressed as percentages of principal amount) set forth below plus accrued and unpaid interest, if any, thereon, to the applicable redemption date, if redeemed during the twelve-month period beginning on December 15 of the years indicated below: Year Percentage 2018 106.188 % 2019 104.125 % 2020 102.063 % 2021 and thereafter 100.000 % If a change of control, as defined in the indenture governing the 2015 Senior Notes, occurs, holders of the 2015 Senior Notes have the right to require Operations to repurchase all or any part of their 2015 Senior Notes at a purchase price equal to 101% of the aggregate principal amount of the 2015 Senior Notes repurchased, plus accrued and unpaid interest, if any, to the purchase date. The indenture governing the 2015 Senior Notes contains covenants that limit, among other things, Operations’ ability and the ability of certain of its subsidiaries, to: • incur, assume or guarantee additional indebtedness; • pay dividends or distributions on capital stock or redeem or repurchase capital stock; • make investments; • sell stock of its subsidiaries; • transfer or sell assets; • create liens; • enter into transactions with affiliates; and • enter into mergers or consolidations. Operations incurred debt issuance costs in conjunction with the issuance of the 2015 Senior Notes of $7.3 million . These have been capitalized and are being amortized over the term of the 2015 Senior Notes. 2010 Senior Notes On November 30, 2010 , Operations issued $415.0 million in senior unsecured notes (the “2010 Senior Notes”), bearing interest at 10.0% and maturing December 1, 2018 . On October 28, 2013 , Operations repaid $145.3 million in aggregate principal of 2010 Senior Notes at a redemption price of 110.00% , plus accrued and unpaid interest thereon. On April 11, 2014 , Operations provided notice to the trustee for the 2010 Senior Notes that Operations had elected to redeem all of the remaining outstanding 2010 Senior Notes at a redemption price of 110.18% , plus accrued and unpaid interest thereon, on May 11, 2014 . Operations irrevocably deposited with the trustee $309.2 million , which is the amount sufficient to fund the redemption and to satisfy and discharge Operations' obligations under the 2010 Senior Notes. The redemption premium of $27.5 million and the write-off of remaining unamortized debt issuance costs of $4.0 million was accounted for as loss on extinguishment of debt during the fiscal year ended December 30, 2014 . Notes payable related to certain Non-Core Development Entities In 1994 and 1995, we issued notes payable to finance a VIE related to our Non-Core Development Entities. The notes and accrued interest are payable through the cash proceeds related to the sale of certain real estate held by these Non-Core Development Entities. As of December 27, 2016 , the notes have a principal amount of $11.8 million . Mortgage Loans On August 9, 2016 , we entered into a new secured mortgage loan which was guaranteed by ClubCorp USA, Inc., a wholly owned subsidiary of Operations, (the “Wells Fargo Mortgage Loan”) for $37.0 million with a maturity date of May 31, 2019 . As of December 27, 2016 , the note has a principal amount of $36.8 million and accrues interest at a variable rate calculated as 2.90% plus the greater of (i) one month LIBOR or (ii) 0.25% . The proceeds of the Wells Fargo Mortgage Loan were primarily used to repay outstanding balances on the Stonebriar / Monarch Loan and the existing mortgage loan agreements with Atlantic Capital Bank and BancFirst. There is an option to extend the maturity through August 9, 2020 and a second option to extend the maturity through August 9, 2021 upon satisfaction of certain conditions in the loan agreement. Stonebriar / Monarch Loan —In July 2008 , we entered into a secured mortgage loan with General Electric Capital Corporation for $32.0 million (the “Stonebriar / Monarch Loan”). Effective November 30, 2015, the maturity date was November 2016 . On August 9, 2016 , we repaid this loan using the proceeds from the Wells Fargo Mortgage Loan. Atlantic Capital Bank —In October 2010 , we entered into a new mortgage loan with Atlantic Capital Bank for $4.0 million of debt maturing in 2015 with 25 year amortization. Effective May 6, 2015 , we amended the loan agreement with Atlantic Capital Bank to extend the maturity date to April 2020 . On August 9, 2016 , we repaid this loan using the proceeds from the Wells Fargo Mortgage Loan. BancFirst —In May 2013 , in connection with the acquisition of Oak Tree Country Club, we assumed a mortgage loan with BancFirst for $5.0 million with an original maturity of October 2014 and two twelve-month options to extend the maturity through October 2016 upon satisfaction of certain conditions in the loan agreement. Effective October 1, 2015 , we extended the term of the loan to October 1, 2016 . On August 9, 2016 , we repaid this loan using the proceeds from the Wells Fargo Mortgage Loan. Long-term borrowings and lease commitments as of December 27, 2016 and December 29, 2015 , are summarized below: December 27, 2016 December 29, 2015 Carrying Value Interest Rate Carrying Value Interest Rate Interest Rate Calculation Maturity 2015 Senior Notes $ 350,000 8.25 % $ 350,000 8.25 % Fixed 2023 Secured Credit Facilities Term Loan, gross of discount 651,000 4.00 % 675,000 4.25 % As of December 27, 2016, greater of (i) 4.0% or (ii) an elected LIBOR + 3.0%; as of December 29, 2015, greater of (i) 4.25% or (ii) an elected LIBOR + 3.25% 2022 Revolving Credit Borrowings (1) — 3.77 % — 3.42 % LIBOR plus a margin of 3.0% (2) Notes payable related to certain Non-Core Development Entities 11,837 9.00 % 11,837 9.00 % Fixed (3) Mortgage Loans Wells Fargo Mortgage Loan 36,811 3.67 % — — 2.90% plus the greater of (i) one month LIBOR or (ii) 0.25% 2019 Stonebriar / Monarch Loan — — 29,112 6.00 % 5.00% plus the greater of (i) three month LIBOR or (ii) 1% (4) Atlantic Capital Bank — — 3,173 4.50 % Greater of (i) 3.0% + 30 day LIBOR or (ii) 4.5% (4) BancFirst — — 3,842 4.50 % Greater of (i) 4.5% or (ii) prime rate (4) Other indebtedness 1,626 4.75% - 6.00% 1,988 4.75% - 6.00% Fixed Various 1,051,274 1,074,952 Capital leases 52,207 43,271 Total obligation 1,103,481 1,118,223 Less net loan origination fees included in long-term debt (12,187 ) (13,000 ) Less current portion (19,422 ) (20,414 ) Less discount on the Secured Credit Facilities’ Term Loan (4,801 ) (5,489 ) Long-term debt $ 1,067,071 $ 1,079,320 ______________________ (1) As of December 27, 2016 , the revolving credit facility had capacity of $175.0 million , which was reduced by the $30.0 million of standby letters of credit outstanding, leaving $145.0 million available for borrowing. As of December 29, 2015 , prior to the ninth amendment to the credit agreement governing the Secured Credit Facilities, the revolving credit facility had capacity of $135.0 million . (2) As of December 27, 2016 , the revolving credit commitments mature on January 25, 2021 . As of December 29, 2015 , prior to the ninth amendment to the credit agreement governing the Secured Credit Facilities, the revolving credit commitments had a maturity date of September 30, 2018 . (3) Notes payable and accrued interest related to certain Non-Core Development Entities are payable through the cash proceeds related to the sale of certain real estate held by these Non-Core Development Entities. (4) On August 9, 2016 , we repaid this loan using the proceeds from the Wells Fargo Mortgage Loan. The amount of long-term debt maturing in each of the five years subsequent to 2016 and thereafter is as follows. This table reflects the contractual maturity dates as of December 27, 2016 . Year Debt Capital Leases Total 2017 $ 1,068 $ 18,354 $ 19,422 2018 1,086 15,168 16,254 2019 35,565 10,519 46,084 2020 96 5,792 5,888 2021 — 2,374 2,374 Thereafter 1,013,459 — 1,013,459 Total $ 1,051,274 $ 52,207 $ 1,103,481

LEASES (Notes)

LEASES (Notes)	12 Months Ended
	Dec. 27, 2016
Leases [Abstract]
Leases of Lessee Disclosure [Text Block]	LEASES We lease operating facilities under agreements with terms up to 99 years . These agreements normally provide for minimum rentals plus executory costs. In some cases, we must pay contingent rent generally based on a percentage of gross receipts or positive cash flows as defined in the lease agreements. As a result, future lease payments that are considered contingent on future results are not included in the table below. Future minimum lease payments for each of the next five years and thereafter required at December 27, 2016 under operating leases for land, buildings and recreational facilities with initial non-cancelable lease terms in excess of one year are as follows: Year Capital Leases Operating Leases 2017 $ 20,591 $ 22,920 2018 16,882 21,170 2019 11,682 19,044 2020 6,398 17,177 2021 2,601 17,011 Thereafter — 108,928 Minimum lease payments $ 58,154 $ 206,250 Less: imputed interest component 5,947 Present value of net minimum lease payments of which $18.3 million is included in current liabilities $ 52,207 Total facility rental expense was $31.5 million , $32.4 million and $29.1 million in the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , respectively; contingent rent was $9.4 million , $10.1 million and $9.2 million in the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , respectively.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 27, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Holdings files a consolidated federal income tax return. Income taxes recorded are adjusted to the extent losses or other deductions cannot be utilized in the consolidated federal income tax return. We file state tax returns on a separate company basis or unitary basis as required by law. Additionally, certain subsidiaries of Holdings, owned through lower tier joint ventures, file separate tax returns for federal and state purposes. We account for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, operating losses and tax credit carryforwards. Deferred tax assets and liabilities are calculated using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date. Valuation allowances are provided against deferred income tax assets for amounts which are not considered “more likely than not” to be realized. Income (loss) before income taxes and noncontrolling interest consists of the following: 2016 2015 2014 Domestic $ 6,389 $ (7,628 ) $ (27,474 ) Foreign (1,016 ) (316 ) (666 ) $ 5,373 $ (7,944 ) $ (28,140 ) The income tax (expense) benefit consists of the following: 2016 2015 2014 Current Federal $ 758 $ (669 ) $ 42,400 State (3,855 ) (6,010 ) 1,242 Foreign (1,299 ) (977 ) (62 ) Total Current (4,396 ) (7,656 ) 43,580 Deferred Federal (743 ) 4,300 (1,277 ) State 3,791 1,727 (834 ) Total Deferred 3,048 6,027 (2,111 ) Total income tax (expense) benefit $ (1,348 ) $ (1,629 ) $ 41,469 The differences between income taxes computed using the U.S. statutory Federal income tax rate of 35% and the actual income tax provision as reflected in the accompanying consolidated statements of operations are as follows: 2016 2015 2014 Expected federal income tax (expense) benefit $ (1,880 ) $ 2,780 $ 10,113 State taxes, net of federal benefit 855 (1,041 ) (2,607 ) Change in valuation allowance - state (1,097 ) (1,820 ) (245 ) Change in valuation allowance - foreign (457 ) (200 ) (1,128 ) Change in valuation allowance - federal (187 ) — — Foreign rate differential (89 ) (117 ) (127 ) IETU (business tax in Mexico), withholding and other permanent - foreign (3 ) (210 ) (62 ) Adjustments related to uncertain tax positions (829 ) (749 ) 36,409 Equity-based compensation (370 ) (29 ) (298 ) Nondeductible transaction costs — (311 ) (1,777 ) Membership deposits 1,853 — — Tax credits 1,362 639 — Nondeductible expenses (442 ) (571 ) 1,191 Other, net (64 ) — — Actual income tax (expense) benefit $ (1,348 ) $ (1,629 ) $ 41,469 We had the following net operating loss carryforwards at December 27, 2016 , which are available to offset future taxable income: Type of Carryforward Gross Amount Expiration Dates (in years) Federal tax operating loss $ 63,925 2025 - 2035 State tax operating loss $ 226,433 2017 - 2035 AMT net operating loss $ 46,228 2027 - 2035 Foreign net operating loss $ 18,766 2026 The components of the deferred tax assets and deferred tax liabilities at December 27, 2016 and December 29, 2015 are as follows: 2016 2015 Deferred tax assets: Federal tax net operating loss carryforwards $ 22,374 $ 16,962 State and foreign tax net operating loss carryforwards 14,664 13,487 Membership deferred revenue 72,300 70,669 Reserves and accruals 18,589 18,564 Tax credits 4,587 4,464 Straight-line rent 12,589 11,480 Other 22,168 16,095 Total gross deferred tax assets 167,271 151,721 Valuation allowances: Federal (187 ) — State (8,492 ) (7,413 ) Foreign (4,141 ) (6,251 ) Total valuation allowance (12,820 ) (13,664 ) Deferred tax liabilities: Discounts on membership initiation deposits and acquired notes (130,954 ) (138,735 ) Property and equipment (221,215 ) (200,665 ) Deferred revenue (364 ) (1,151 ) Intangibles (6,621 ) (7,491 ) Other (391 ) (472 ) Total gross deferred tax liabilities (359,545 ) (348,514 ) Net deferred tax liability $ (205,094 ) $ (210,457 ) Valuation allowances included above of $12.8 million and $13.7 million at December 27, 2016 and December 29, 2015 , respectively, relate primarily to net operating loss carryforwards in certain states and in Mexico. GAAP prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Benefits from tax positions are recognized in the financial statements only when it is more likely than not that the tax position will be sustained upon examination by the appropriate taxing authority that would have full knowledge of all relevant information. A tax position that meets the more-likely-than-not recognition threshold is measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold are recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not recognition threshold are derecognized in the first subsequent financial reporting period in which that threshold is no longer met. We recognize accrued interest and penalties related to uncertain tax positions as a component of income tax (expense) benefit. Income tax (expense) benefit for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 includes interest expense (benefit) and penalties of $0.6 million , $0.8 million and $(10.6) million , respectively. A reconciliation of the change in our unrealized tax benefit for all periods presented is as follows: 2016 2015 2014 Balance at beginning of year $ 6,373 $ 7,542 $ 50,378 Increases in tax positions for current year — — — Increases in tax positions for prior years 116 207 5,800 Decreases in tax positions for prior years (240 ) (604 ) (48,636 ) Increases (decreases) due to currency (765 ) (772 ) — Balance at end of year $ 5,484 $ 6,373 $ 7,542 Holdings files income tax returns in the U.S. federal jurisdiction, numerous state jurisdictions and in three foreign jurisdictions. During 2014, we completed an Internal Revenue Service (“IRS”) audit of certain components for the 2010 tax return, which included cancellation of indebtedness income related to a reorganization of CCI, which was effective as of November 10, 2010. We are also subject to a variety of state income tax audits for years open under the statute of limitations and certain of our foreign subsidiaries are under audit in Mexico for the 2008 and 2009 tax years. We have received multiple assessments related to such audits and have an immaterial amount recorded within our state income tax payable as of December 27, 2016 . As of December 27, 2016 , tax years 2011 - 2016 remain open under statute for U.S. federal and most state tax jurisdictions. In Mexico, the statute of limitations is generally five years from the date of the filing of the tax return for any particular year, including amended returns. Accordingly, in general, tax years 2008 through 2016 remain open under statute; although certain prior years are also open as a result of the tax proceedings described below. As of December 27, 2016 and December 29, 2015 , we have recorded a total of $7.0 million and $7.3 million , respectively, of unrecognized tax benefits related to uncertain tax positions, including interest and penalties of $2.9 million and $2.3 million , respectively, which are included in other liabilities in the consolidated balance sheets. If we were to prevail on all uncertain tax positions recorded as of December 27, 2016 , the net effect would be an income tax benefit of approximately $4.2 million , exclusive of any benefits related to interest and penalties. In October 2014 , the IRS audit was completed resulting in $48.6 million reduction to unrecognized tax benefits, of which $11.7 million represented settlements and $36.9 million represented further reductions of prior period unrecognized tax benefits. An additional $11.8 million of accrued interest and penalties were reversed, thereby resulting in $43.7 million of the above benefits being recorded in the income statement. These benefits were offset by an increase of approximately $7.3 million of unrecognized tax benefits (including penalties and interest) within fiscal year 2014, primarily related to certain Mexican tax positions described in more detail below. Certain of our Mexican subsidiaries are under audit by the Mexican taxing authorities for the 2008 and 2009 tax years. In 2013, we received two assessments, for approximately $3.0 million each, exclusive of penalties and interest, for two of our Mexican subsidiaries under audit for the 2008 tax year. We have taken the appropriate procedural steps to contest these assessments through the appropriate Mexican judicial channels. We have not recorded a liability related to these uncertain tax positions as we believe it is more likely than not that we will prevail based on the merits of our positions. In 2014, we received an audit assessment for the 2009 tax year for another Mexican subsidiary. We have taken the appropriate procedural steps to contest the assessment through the appropriate Mexican judicial channels. We have recorded a liability related to an unrecognized tax benefit for $4.0 million , exclusive of penalties and interest, related to this audit. The unrecognized tax benefit has been recorded due to the technical nature of the tax filing position taken by our Mexican subsidiary and uncertainty around the ultimate outcome of this assessment, which we intend to continue to contest. Management believes it is unlikely that our unrecognized tax benefits will significantly change within the next 12 months given the current status in particular of the matters currently under examination by the Mexican tax authorities. However, as audit outcomes and the timing of related resolutions are subject to significant uncertainties, we will continue to evaluate the tax issues related to these assessments in future periods. In summary, we believe we are adequately reserved for our uncertain tax positions as of December 27, 2016 .

NEW AND ACQUIRED CLUBS AND CLUB

NEW AND ACQUIRED CLUBS AND CLUB DIVESTITURES	12 Months Ended
	Dec. 27, 2016
Business Combinations [Abstract]
CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS	NEW AND ACQUIRED CLUBS AND CLUB DIVESTITURES New and Acquired Clubs Assets and liabilities from business combinations were recorded on our consolidated balance sheets at fair value at the date of acquisition. The results of operations of such businesses have been included in the consolidated statements of operations since their date of acquisition. Heritage Golf Club —On August 30, 2016 , we purchased Heritage Golf Club, a private golf club in Hilliard, Ohio, for a purchase price and net cash consideration of $3.2 million . We recorded the following major categories of assets and liabilities, which are subject to change until our information is finalized, no later than twelve months from the acquisition date: August 30, 2016 Land, depreciable land improvements and property and equipment $ 3,407 Receivables, net of allowances of $6 202 Inventory and prepaid assets 156 Other current liabilities and accrued taxes (271 ) Long-term debt (obligation related to capital leases) (301 ) Total $ 3,193 Santa Rosa Golf and Country Club —On March 15, 2016 , we purchased Santa Rosa Golf and Country Club, a private golf club in Santa Rosa, California, for a purchase price and net cash consideration of $2.5 million . We recorded the following major categories of assets and liabilities: March 15, 2016 Land, depreciable land improvements and property and equipment $ 2,558 Inventory and prepaid assets 267 Other current liabilities (153 ) Long-term debt (obligation related to capital leases) (178 ) Total $ 2,494 Marsh Creek Country Club —On February 2, 2016 , we purchased Marsh Creek Country Club, a private golf club in St. Augustine, Florida, for a purchase price of $4.5 million and net cash consideration of $4.1 million . We recorded the following major categories of assets and liabilities: February 2, 2016 Land, depreciable land improvements and property and equipment $ 4,491 Receivables and inventory 92 Other current liabilities and accrued taxes (477 ) Total $ 4,106 Bernardo Heights Country Club —On December 17, 2015 , we purchased Bernardo Heights, a private golf club in San Diego, California, for a purchase price and net cash consideration of $2.7 million . We recorded the following major categories of assets and liabilities: December 17, 2015 Land, depreciable land improvements and property and equipment $ 2,840 Inventory and prepaid assets 102 Other current liabilities and accrued taxes (104 ) Long-term debt (obligation related to capital leases) (134 ) Total $ 2,704 Southeast Portfolio —On April 7, 2015 , we acquired a multi-club portfolio of six golf and country clubs for a combined purchase price of $43.8 million and net cash consideration of $43.6 million . Golf and Country Clubs Type of Club Market State Golf Holes Bermuda Run Country Club Private Country Club Charlotte NC 36 Brookfield Country Club Private Country Club Atlanta GA 18 Firethorne Country Club Private Country Club Charlotte NC 18 Temple Hills Country Club Private Country Club Nashville TN 27 Ford’s Colony Country Club Semi-Private Golf Club Richmond VA 54 Legacy Golf Club at Lakewood Ranch (subsequently divested) Public Golf Bradenton FL 18 We recorded the following major categories of assets and liabilities: April 7, 2015 Receivables, net of allowances of $228 $ 1,757 Inventories and notes receivable 646 Land 9,920 Depreciable land improvements 17,321 Buildings and recreational facilities 13,113 Machinery and equipment and furniture and fixtures 4,959 Current liabilities (2,063 ) Long-term debt (obligation related to capital leases) and other liabilities (2,020 ) Total $ 43,633 Rolling Green Country Club —On January 20, 2015 , we purchased Rolling Green Country Club, a private golf club in Arlington Heights, Illinois, for a purchase price of $6.5 million and net cash consideration of $6.4 million . We recorded the following major categories of assets and liabilities: January 20, 2015 Land, depreciable land improvements and property and equipment $ 6,554 Inventory 125 Other current liabilities and accrued taxes (110 ) Long-term debt (obligation related to capital leases) (193 ) Total $ 6,376 Ravinia Green Country Club —On January 13, 2015 , we acquired Ravinia Green Country Club, a private golf club in Riverwoods, Illinois, for a purchase price and net cash consideration of $5.9 million . We recorded the following major categories of assets and liabilities: January 13, 2015 Land, depreciable land improvements and property and equipment $ 6,034 Inventory and prepaid assets 30 Other current liabilities and accrued taxes (186 ) Long-term debt (obligation related to capital leases) (11 ) Total $ 5,867 Oro Valley Country Club —On December 4, 2014 , we acquired Oro Valley Country Club, a private golf club in Oro Valley, Arizona, for a purchase price and net cash consideration of $3.1 million . We recorded the following major categories of assets and liabilities: December 4, 2014 Land, depreciable land improvements and property and equipment $ 2,997 Inventory and prepaid assets 120 Intangibles, net 230 Other current liabilities and accrued taxes (53 ) Long-term debt (obligation related to capital leases) (225 ) Total $ 3,069 Sequoia Golf —On September 30, 2014 , we completed the Sequoia Golf acquisition, which was executed through the purchase of all the equity interests in each of Sequoia Golf Holdings, LLC and Parthenon-Sequoia Ltd. (“Sequoia Golf”). On the date of acquisition, Sequoia Golf was comprised of 30 owned golf and country clubs and 20 leased or managed clubs. The total purchase price was $260.0 million , net of $5.6 million of cash acquired and after customary closing adjustments including net working capital. The acquisition was funded through net proceeds of $244.6 million , net of discount and debt issuance costs, from incremental term loan borrowings under the Secured Credit Facilities and from cash and cash equivalents. See Note 10 for further description of the incremental term loan borrowings. The following summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: September 30, 2014 Receivables $ 10,204 Inventories, prepaids, notes receivable, current deferred tax assets and other assets 7,957 Land 54,990 Depreciable land improvements 88,025 Buildings and recreational facilities 46,931 Machinery and equipment and furniture and fixtures 26,954 Intangibles, net 9,756 Goodwill 54,352 Total assets acquired 299,169 Current liabilities (22,266 ) Long-term debt (obligation related to capital leases) (2,544 ) Long-term deferred tax liability, net (14,263 ) Noncontrolling interests in consolidated subsidiaries (89 ) Total liabilities and noncontrolling interests in consolidated subsidiaries (39,162 ) Net assets acquired $ 260,007 The excess of the purchase price over the aggregate fair values of assets acquired and liabilities assumed was recorded as goodwill and allocated to the golf and country club reporting unit, which is the only reporting unit within our golf and country club segment. The goodwill recorded is primarily related to: (i) expected cost and revenue synergies from combining operations and expanding our reciprocal access programs and (ii) expected earnings growth due to increased discretionary capital spending. None of the goodwill recorded is deductible for tax purposes. The intangible assets recorded are related to member relationships and management contracts and have a weighted average amortization period of approximately 3 years . Machinery and equipment recorded above includes $4.0 million of assets which are accounted for as capital leases. The following table presents the unaudited pro forma consolidated financial information of ClubCorp as if the acquisition of Sequoia Golf was completed on December 26, 2012, the first day of fiscal year 2013. The following unaudited pro forma financial information includes adjustments for: (i) depreciation on acquired property and equipment; (ii) alignment of revenue recognition policies; (iii) amortization of intangible assets recorded at the date of the transaction; and (iv) transaction and business integration related costs. No adjustments were made to reflect anticipated synergies. This unaudited pro forma financial information is presented for informational purposes only and does not purport to be indicative of the results of future operations or the results that would have occurred had the transaction taken place on December 26, 2012. Fiscal Year Ended December 30, 2014 December 31, 2013 Pro forma revenues $ 1,001,599 $ 948,472 Pro forma net income (loss) attributable to ClubCorp $ (9,080 ) $ (55,178 ) Pro forma basic net income (loss) attributable to ClubCorp, per share $ (0.14 ) $ (1.02 ) Pro forma diluted net income (loss) attributable to ClubCorp, per share $ (0.14 ) $ (1.02 ) Baylor Club —On April 30, 2014 , we finalized the lease and management rights to the Baylor Club, an alumni club within the new Baylor University football stadium in Waco, Texas. TPC Piper Glen —On April 29, 2014 , we acquired Tournament Players Club (“TPC”) Piper Glen, a private golf club in Charlotte, North Carolina with a purchase price of $3.8 million for net cash consideration of $3.7 million . We recorded the following major categories of assets and liabilities: April 29, 2014 Land, depreciable land improvements and property and equipment $ 3,833 Receivables and inventory 210 Other current liabilities and accrued taxes (115 ) Long-term debt (obligation related to capital leases) and other liabilities (197 ) Total $ 3,731 TPC Michigan —On April 29, 2014 , we acquired TPC Michigan, a semi-private golf club in Dearborn, Michigan with a purchase price of $3.0 million for net cash consideration of $2.6 million . We recorded the following major categories of assets and liabilities: April 29, 2014 Land, depreciable land improvements and property and equipment $ 3,643 Receivables, inventory and prepaid assets 235 Other current liabilities and accrued expenses (624 ) Long-term debt (obligation related to capital leases) (157 ) Deferred tax liability (175 ) Membership initiation deposits (370 ) Total $ 2,552 The Clubs of Prestonwood —On March 3, 2014 , we acquired The Clubs of Prestonwood, a private golf club comprised of two properties, The Creek in Dallas, Texas and The Hills in nearby Plano, Texas, with a purchase price of $11.2 million for net cash consideration of $10.9 million . We recorded the following major categories of assets and liabilities: March 3, 2014 Land, depreciable land improvements and property and equipment $ 14,742 Inventory and prepaid assets 97 Other current liabilities and accrued taxes (362 ) Long-term debt (obligation related to capital leases) (280 ) Deferred tax liability (1,300 ) Membership initiation deposits and other liabilities (1,994 ) Total $ 10,903 Club Dispositions and Management Agreement Terminations Clubs may be divested when we determine they will be unable to provide a positive contribution to cash flows from operations in future periods and/or when they are determined to be non-strategic holdings. Gains from divestitures are recognized in the period in which operations cease and losses are recognized when we determine that the carrying value is not recoverable and exceeds fair value. During the fiscal year ended December 27, 2016 , two management agreements were terminated, including a management agreement with Jefferson Lakeside Country Club, a private country club located in Richmond, Virginia and a management agreement with Mill Creek Country Club, a private country club located in Mill Creek, Washington. We closed Greenspoint Club, an owned business and sports club located in Houston, Texas and University Club, a leased business and sports club located in Jacksonville, Florida. Additionally, the lease of Airways Golf Club, a leased public golf course in Fresno, California, was terminated. No material gain or loss on divestiture was recorded. These divestitures did not qualify as discontinued operations. During the fiscal year ended December 29, 2015 , ten management agreements were terminated, including a management agreement with Shoreby Club, a business and sports club located in Bratenahl, Ohio, a multi-course management agreement for Klein Creek Golf Club, a public golf course located in Winfield, Illinois, The Grove Country Club, a private country club located in Long Grove, Illinois, The Royal Fox Country Club and The Royal Hawk Country Club, private country clubs both located in St. Charles, Illinois, a management agreement with Smoke Rise Country Club, a private country club located in Stone Mountain, Georgia, a management agreement with Stone Creek Golf Club, a semi-private country club located in Ocala, Florida, a management agreement with Regatta Bay Golf and Country Club, a private country club located in Destin, Florida, a management agreement with University of Massachusetts Club, an alumni club located in Boston, Massachusetts and a management agreement with Rancho Vista Golf Club, a public golf club in Rancho Vista, California. No gain or loss on divestiture was recorded. These divestitures did not qualify as discontinued operations. On November 4, 2015, we sold Legacy Golf Club at Lakewood Ranch, a public golf course in Bradenton, Florida. We recognized a gain of $0.6 million on the sale which is included in loss on disposals of assets in the consolidated statements of operations. During the fiscal year ended December 30, 2014 , five management agreements were terminated, including a management agreement with Hollytree Country Club, a private country club located in Tyler, Texas, three management agreements acquired with the Sequoia Golf acquisition which terminated after acquisition, and a management agreement with Paragon Club of Hefei, a business club located in Hefei, China. No gain or loss on divestiture was recorded. These divestitures did not qualify as discontinued operations.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 27, 2016
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION We currently have two reportable segments: (1) golf and country clubs and (2) business, sports and alumni clubs. These segments are managed separately and discrete financial information, including Adjusted EBITDA, our financial measure of segment profit and loss, is reviewed regularly by our chief operating decision maker to evaluate performance and allocate resources. Our chief operating decision maker is our Chief Executive Officer. We also use Adjusted EBITDA, on a consolidated basis, to assess our ability to service our debt, incur additional debt and meet our capital expenditure requirements. We believe that the presentation of Adjusted EBITDA is appropriate as it provides additional information to investors about our performance and investors and lenders have historically used EBITDA-related measures. EBITDA is defined as net income before interest expense, income taxes, interest and investment income, and depreciation and amortization. Adjusted EBITDA is defined as EBITDA plus or minus impairments, gain or loss on disposition and acquisition of assets, income or loss from divested clubs, loss on extinguishment of debt, non-cash and other adjustments, equity-based compensation expense and a deferred revenue adjustment. The deferred revenue adjustment to revenues and Adjusted EBITDA within each segment represents estimated deferred revenue using current membership life estimates related to initiation payments that would have been recognized in the applicable period but for the application of purchase accounting. Adjusted EBITDA is based on the definition of Consolidated EBITDA as defined in the credit agreement governing the Secured Credit Facilities and may not be comparable to similarly titled measures reported by other companies. The credit agreement governing the Secured Credit Facilities and the indenture governing the 2015 Senior Notes contain certain covenants which are based upon specified financial ratios in reference to Adjusted EBITDA, after giving effect to the pro forma impact of acquisitions. Adjusted EBITDA as reported is identical to the computation of Consolidated EBITDA as defined in the credit agreement governing our Secured Credit Facilities, except that for purposes of certain covenants in the credit agreement, a pro forma adjustment is made to Consolidated EBITDA in order to give effect to current period acquisitions as though they had been consummated on the first day of the four quarter period presented. The pro forma impact gives effect to all acquisitions in the fiscal year 2016 as though they had been consummated on the first day of fiscal year 2016 . Golf and country club operations consist of private country clubs, golf clubs and public golf facilities. Private country clubs provide at least one 18-hole golf course and various other recreational amenities that are open to members and their guests. Golf clubs provide both private and public golf play and usually offer fewer recreational amenities than private country clubs. Public golf facilities are open to the public and generally provide the same amenities as golf clubs. Business, sports and alumni club operations consist of business clubs, business/sports clubs, sports clubs and alumni clubs. Business clubs provide a setting for dining, business or social entertainment. Sports clubs provide a variety of recreational facilities and business/sports clubs provide a combination of the amenities available at business clubs and sports clubs. Alumni clubs provide the same amenities as business clubs while targeting alumni and staff of universities. We also disclose corporate expenses and other operations, which consists of other business activities including ancillary revenues related to alliance arrangements, a portion of the revenue associated with upgrade offerings, reimbursements for certain costs of operations at managed clubs, corporate overhead expenses and shared services. Other operations also includes corporate assets such as cash, goodwill, intangible assets, and loan origination fees. While corporate expenses and other operations is not a segment, disclosing corporate expenses and other operations facilitates the reconciliation from segment results to consolidated results. The table below shows summarized financial information by segment for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 : Fiscal Year Ended 2016 2015 2014 Revenues Golf and Country Clubs (1) $ 879,085 $ 841,341 $ 693,489 Business, Sports and Alumni Clubs (1) 193,390 190,876 178,725 Other operations 25,016 19,853 10,062 Elimination of intersegment revenues and segment reporting adjustments (13,137 ) (14,383 ) (12,037 ) Revenues relating to divested clubs (2) 4,126 15,180 13,916 Total consolidated revenues $ 1,088,480 $ 1,052,867 $ 884,155 Golf and Country Clubs Adjusted EBITDA $ 260,595 $ 245,696 $ 202,887 Business, Sports and Alumni Clubs Adjusted EBITDA $ 41,592 $ 39,712 $ 34,727 Capital Expenditures Golf and Country Clubs $ 105,687 $ 107,632 $ 71,108 Business, Sports and Alumni Clubs 13,519 7,316 20,605 Other operations 22,693 16,724 5,483 Total consolidated capital expenditures $ 141,899 $ 131,672 $ 97,196 ______________________ (1) Includes segment reporting adjustments representing estimated deferred revenue, calculated using current membership life estimates, related to initiation payments that would have been recognized in the applicable period but for the application of purchase accounting in connection with the acquisition of CCI in 2006 and the acquisition of Sequoia Golf on September 30, 2014 . (2) When clubs are divested, the associated revenues are excluded from segment results for all periods presented. As of Total Assets December 27, 2016 December 29, 2015 Golf and Country Clubs $ 1,557,489 $ 1,554,448 Business, Sports and Alumni Clubs 88,967 89,823 Other operations 482,258 490,980 Consolidated $ 2,128,714 $ 2,135,251 The following table presents revenue by product type and revenue and long-lived assets by geographical region, excluding financial instruments. Foreign operations are primarily located in Mexico. Fiscal Year Ended 2016 2015 2014 Revenues by Type Dues $ 517,888 $ 492,565 $ 408,351 Food and beverage 302,510 291,582 251,838 Golf 174,756 173,982 144,139 Other 93,326 94,738 79,827 Total $ 1,088,480 $ 1,052,867 $ 884,155 2016 2015 2014 Revenues United States $ 1,083,068 $ 1,046,561 $ 877,780 All Foreign $ 5,412 $ 6,306 $ 6,375 Total $ 1,088,480 $ 1,052,867 $ 884,155 As of December 27, 2016 December 29, 2015 Long-Lived Assets United States 1,889,252 1,881,126 All Foreign 17,950 21,560 Total 1,907,202 1,902,686 The table below provides a reconciliation of Golf and Country Clubs Adjusted EBITDA and Business, Sports and Alumni Adjusted EBITDA to income (loss) before income taxes for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 : Fiscal Year Ended 2016 2015 2014 Golf and Country Clubs Adjusted EBITDA $ 260,595 $ 245,696 $ 202,887 Business, Sports and Alumni Clubs Adjusted EBITDA 41,592 39,712 34,727 Interest expense (87,188 ) (70,672 ) (65,209 ) Interest and investment income 608 5,517 2,582 Depreciation and amortization (107,200 ) (103,944 ) (80,792 ) Impairments and disposition of assets (1) (16,974 ) (24,546 ) (12,843 ) (Loss) income from divested clubs (2) (751 ) (25 ) 1,097 Loss on extinguishment of debt (3) — (2,599 ) (31,498 ) Non-cash adjustments (4) (255 ) (2,008 ) (2,007 ) Acquisition related costs (5) (1,409 ) (4,965 ) (10,568 ) Capital structure costs (6) (1,840 ) (10,047 ) (8,785 ) Centralization and transformation costs (7) (9,806 ) (8,495 ) (1,330 ) Other adjustments (8) (5,076 ) (7,397 ) (4,632 ) Equity-based compensation expense (9) (7,005 ) (4,970 ) (4,303 ) Deferred revenue adjustment (10) (5,419 ) (7,111 ) (5,644 ) Corporate expenses and other operations (11) (54,499 ) (52,090 ) (41,822 ) Income (loss) before income taxes $ 5,373 $ (7,944 ) $ (28,140 ) ______________________ (1) Includes non-cash impairment charges related to property and equipment and intangible assets and loss on disposals of assets (including property and equipment disposed of in connection with renovations). (2) Net income or loss from divested clubs that do not qualify as discontinued operations in accordance with GAAP. (3) Includes loss on extinguishment of debt calculated in accordance with GAAP. (4) Includes non-cash items related to purchase accounting associated with the acquisition of CCI in 2006 by affiliates of KSL Capital Partners, LLC (“KSL”). (5) Represents legal and professional fees related to the acquisition of clubs, including the acquisition of Sequoia Golf on September 30, 2014 . (6) Represents legal and professional fees related to our capital structure, including debt issuance and amendment costs and equity offering costs. (7) Includes fees and expenses associated with initial compliance with Section 404(b) of the Sarbanes-Oxley Act, which were primarily incurred in fiscal year 2015 and the twelve weeks ended March 22, 2016, and related centralization and transformation of administrative processes, finance processes and related IT systems. (8) Represents adjustments permitted by the credit agreement governing the Secured Credit Facilities including cash distributions from equity method investments less equity in earnings recognized for said investments, income or loss attributable to non-controlling equity interests and expenses paid to an affiliate of KSL. (9) Includes equity-based compensation expense, calculated in accordance with GAAP, related to awards held by certain employees, executives and directors. (10) Represents estimated deferred revenue, calculated using current membership life estimates, related to initiation payments that would have been recognized in the applicable period but for the application of purchase accounting in connection with the acquisition of CCI in 2006 and the acquisition of Sequoia Golf on September 30, 2014 . (11) Includes other business activities including ancillary revenues related to alliance arrangements, a portion of the revenue associated with upgrade offerings, costs of operations at managed clubs, corporate overhead expenses and shared services expenses.

EARNINGS PER SHARE EARNINGS PER

EARNINGS PER SHARE EARNINGS PER SHARE	12 Months Ended
	Dec. 27, 2016
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	EARNINGS PER SHARE GAAP requires that earnings per share (“EPS”) calculations treat unvested share-based payment awards that have non-forfeitable rights to dividends or dividend equivalents as a separate class of securities (participating securities) and that basic EPS be calculated using the two-class method. We have granted RSAs (as defined in Note 16 ) that contain non-forfeitable rights to dividends. Such awards are considered participating securities. The two-class method of computing EPS is an earnings allocation formula that determines EPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. We have also granted RSAs that contain forfeitable rights to dividends. These awards are not considered participating securities and are excluded from the basic weighted-average shares outstanding calculation. Basic EPS is computed utilizing the two-class method and is calculated on weighted-average number of common shares outstanding during the periods presented. Diluted EPS reflects the dilutive effect of equity based awards (potential common shares) that may share in the earnings of ClubCorp when such shares are either issued or vesting restrictions lapse. Diluted EPS is computed using the weighted-average number of common shares and potential common shares outstanding during the periods presented, utilizing the two-class method for unvested equity-based awards. Presented below is basic and diluted EPS for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 : Fiscal Year Ended 2016 2015 2014 Basic Diluted Basic Diluted Basic Diluted Numerator for earnings per share $ 3,108 $ 3,108 $ (9,617 ) $ (9,617 ) $ 13,226 $ 13,226 Weighted-average shares outstanding 64,517 64,517 64,364 64,364 63,941 63,941 Effect of dilutive equity-based awards — 67 — — — 377 Total Shares 64,517 64,584 64,364 64,364 63,941 64,318 Net income (loss) attributable to ClubCorp per share $ 0.05 $ 0.05 $ (0.15 ) $ (0.15 ) $ 0.21 $ 0.21 The basis for the numerator for earnings per share is net income (loss) attributable to ClubCorp. The numerator was adjusted by approximately $0.5 million and $0.1 million for the dividends allocated to participating securities during the fiscal years ended December 27, 2016 and December 29, 2015 , respectively. There were no dividends allocated to participating securities during the fiscal year ended December 30, 2014 . Potential common shares are excluded from the calculation of diluted EPS when the effect of their inclusion would reduce our net loss per share and would be anti-dilutive. For the fiscal year ended December 29, 2015 there are 0.2 million potential common shares excluded from the calculation of diluted EPS. For the fiscal years ended December 27, 2016 and December 30, 2014 there are no potential common shares excluded from the calculation of diluted EPS.

EQUITY EQUITY

EQUITY EQUITY	12 Months Ended
	Dec. 27, 2016
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	EQUITY Equity-Based Awards —We have granted equity-based awards to employees and non-employee directors in the form of restricted stock awards (“RSAs”), which restrictions will be removed upon satisfaction of time-based vesting requirements, subject to the holder remaining in continued service with us. We have also granted performance restricted stock units (“PSUs”) and “Adjusted EBITDA-Based PSUs”, both of which will convert into shares of our common stock upon satisfaction of (i) time-based vesting requirements and (ii) the applicable performance-based requirements subject to the holder remaining in continued service with us. The number of awards under the PSU and Adjusted EBITDA-Based PSU grants represents the target number of such units that may be earned. The PSU awards performance-based requirements are measured based on Holdings’ total shareholder return over the applicable performance periods compared with a peer group. The Adjusted EBITDA-Based PSU awards vest upon the achievement by the 2017 Same Store Clubs (as defined in the form of award), on a consolidated basis, of a specified level of Adjusted EBITDA for fiscal year 2018. We measure the cost of services rendered in exchange for equity-based awards based upon the grant date fair market value of the respective equity-based awards. The value is recognized over the requisite service period, which is generally the vesting period. The Adjusted EBITDA-Based PSU awards include performance conditions and expense is accrued when achievement of the performance conditions is considered probable. No expense has been recognized for these awards. The fair market value of each RSA was estimated using Holdings’ closing share price on the date of grant. The fair market value of each PSU was estimated on the date of grant using a Monte Carlo simulation analysis which generates a distribution of possible future stock prices for Holdings and the peer group from the grant date to the end of the applicable performance period. The fair market value of each Adjusted EBITDA-Based PSU was estimated using Holdings’ closing share price on the date of grant. Assumptions used as inputs in the analysis are disclosed below. The risk-free rate is based on U.S. Treasury yields with a term commensurate to the applicable PSU performance period. Expected dividend yields were 0% as all dividends are assumed to be reinvested. The expected volatility for each PSU is based on the historical volatility of our common stock. Fiscal Year Ended December 27, 2016 December 29, 2015 Risk-free rate 0.90 % 0.86 % Expected dividends — % — % Expected volatility 26.2 % 24.5 % Expected term (years) 3.0 3.0 The following table shows total equity-based compensation expense included in the consolidated statements of operations: Fiscal Year Ended December 27, 2016 December 29, 2015 December 30, 2014 Club operating costs exclusive of depreciation $ 2,934 $ 1,440 $ 1,395 Selling, general and administrative 4,071 3,530 2,908 Pre-tax equity-based compensation expense 7,005 4,970 4,303 Less: benefit for income taxes (2,591 ) (1,858 ) (1,311 ) Equity-based compensation expense, net of tax $ 4,414 $ 3,112 $ 2,992 As of December 27, 2016 , there was approximately $13.0 million of unrecognized expense related to non-vested, equity-based awards granted to employees, which is expected to be recognized over a weighted average period of approximately 1.8 years . The Amended and Restated ClubCorp Holdings, Inc. 2012 Stock Award Plan (the “Stock Plan”) provides for an aggregate amount of no more than 4.0 million shares of common stock to be available for awards. The Stock Plan provides for the grant of stock options, restricted stock awards, restricted stock units, performance-based awards and other equity-based incentive awards. To date, we have granted RSAs, PSUs, Adjusted EBITDA-Based PSUs and restricted stock units (“RSUs”) under the Stock Plan. As of December 27, 2016 , approximately 1.3 million shares of common stock were available for future issuance under the Stock Plan. Treasury stock may be used to settle awards under the Stock Plan. On April 1, 2012 , prior to our initial public offering (“IPO”), Holdings granted RSUs to certain executives under the Stock Plan. As of December 30, 2014 , there were 190,788 RSUs outstanding. During the fiscal year ended December 29, 2015 , all of the remaining RSUs vested and 122,144 RSUs were converted into shares of our common stock, while 68,644 RSUs were forfeited by employees in lieu of the payment of income tax withholding obligations. The following table summarizes RSA, PSU and Adjusted EBITDA-Based PSU activity for the periods presented: Restricted stock awards Performance-based awards (1) Shares Weighted Average Grant Date Fair Value Target shares Weighted Average Grant Date Fair Value Non-vested balance at December 30, 2014 228,066 $ 18.29 111,610 $ 17.08 Granted 214,306 $ 18.42 136,071 $ 19.64 Vested (82,025) $ 18.36 — $ — Forfeited (22,384) $ 18.11 (20,271 ) $ 18.44 Canceled (7,493 ) $ 18.50 — $ — Non-vested balance at December 29, 2015 330,470 $ 18.37 227,410 $ 18.49 Granted 876,418 $ 11.80 741,030 $ 9.87 Vested (130,681) $ 18.95 — $ — Forfeited (88,736) $ 13.48 (97,070 ) $ 14.72 Canceled (29,521 ) $ 18.63 — $ — Non-vested balance at December 27, 2016 957,950 $ 12.73 871,370 $ 11.58 ______________________ (1) Includes PSUs and Adjusted EBITDA-Based PSUs. Dividends —The following is a summary of dividends declared or paid during the periods presented: Declaration Date Dividend Per Share Record Date Total Amount Payment Date Fiscal Year 2014 March 18, 2014 $ 0.12 April 3, 2014 $ 7,725 April 15, 2014 June 25, 2014 $ 0.12 July 7, 2014 $ 7,731 July 15, 2014 September 9, 2014 $ 0.12 October 3, 2014 $ 7,731 October 15, 2014 December 3, 2014 $ 0.13 January 2, 2015 $ 8,377 January 15, 2015 Fiscal Year 2015 March 20, 2015 $ 0.13 April 2, 2015 $ 8,399 April 15, 2015 June 25, 2015 $ 0.13 July 6, 2015 $ 8,417 July 15, 2015 September 3, 2015 $ 0.13 October 1, 2015 $ 8,416 October 15, 2015 December 9, 2015 $ 0.13 January 4, 2016 $ 8,416 January 15, 2016 Fiscal Year 2016 February 18, 2016 $ 0.13 April 5, 2016 $ 8,520 April 15, 2016 June 10, 2016 $ 0.13 July 1, 2016 $ 8,508 July 15, 2016 September 29, 2016 $ 0.13 October 10, 2016 $ 8,500 October 17, 2016 December 7, 2016 $ 0.13 January 6, 2017 $ 8,490 January 17, 2017 Share Repurchase Plan —On February 24, 2016, we announced that our Board of Directors authorized a repurchase of up to $50.0 million of our common stock with an expiration date of December 31, 2017. The repurchase program may be executed from time to time, subject to general business and market conditions and other investment opportunities, through open market or privately negotiated transactions, including through plans designed under Rule 10b5-1 of the Securities Exchange Act of 1934. During the fiscal year ended December 27, 2016 , we purchased 192,989 shares under the share repurchase plan. As of December 27, 2016 , approximately $47,741,518 remained authorized under the share repurchase plan.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 27, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES We routinely enter into contractual obligations to procure assets used in the day to day operations of our business and to invest in our information technology systems. As of December 27, 2016 , we had capital commitments of $28.2 million . We currently have sales and use tax audits in progress. We believe the potential for a liability related to the outcome of these audits may exist. However, we believe that the outcome of these audits would not materially affect our consolidated financial statements. Certain of our Mexican subsidiaries are under audit by the Mexican taxing authorities for the 2008 and 2009 tax years. In 2013, we received two assessments, for approximately $3.0 million each, exclusive of penalties and interest, for two of our Mexican subsidiaries under audit for the 2008 tax year. We have taken the appropriate procedural steps to contest these assessments through the appropriate Mexican judicial channels. We have not recorded a liability related to these uncertain tax positions as we believe it is more likely than not that we will prevail based on the merits of our positions. In 2014, we received an audit assessment for the 2009 tax year for another Mexican subsidiary. We have taken the appropriate procedural steps to contest the assessment through the appropriate Mexican judicial channels. We have recorded a liability related to an unrecognized tax benefit for $4.0 million , exclusive of penalties and interest, related to this audit. The unrecognized tax benefit has been recorded due to the technical nature of the tax filing position taken by our Mexican subsidiary and uncertainty around the ultimate outcome of this assessment, which we intend to continue to contest. We are currently under audit by state income tax authorities. We have received multiple assessments related to such audits and have an immaterial amount recorded within our state income tax payable as of December 27, 2016 . We are subject to certain pending or threatened litigation and other claims that arise in the ordinary course of business. While the outcome of such legal proceedings and other claims cannot be predicted with certainty, after review and consultation with legal counsel, we believe that any potential liability from these matters would not materially affect our consolidated financial statements.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 27, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS We had receivables of $0.2 million and $0.1 million , as of December 27, 2016 and December 29, 2015 , respectively, for outstanding advances from a golf club joint venture in which we have an equity method investment. We recorded $0.2 million , $0.2 million , and $0.2 million in management fees from this venture, in the fiscal years ended December 27, 2016 , December 29, 2015 , and December 30, 2014 , respectively. As of December 27, 2016 and December 29, 2015 , we had a receivable of $3.5 million and $3.2 million , respectively, for volume rebates from Avendra, LLC, the supplier firm in which we have an equity method investment. See Note 4 .

QUARTERLY RESULTS OF OPERATIONS

QUARTERLY RESULTS OF OPERATIONS (Notes)	12 Months Ended
	Dec. 27, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Text Block]	QUARTERLY RESULTS OF OPERATIONS (unaudited) The following table sets forth the historical unaudited quarterly financial data for the periods indicated. The information for each of these periods has been prepared on the same basis as the audited consolidated financial statements and, in our opinion, reflects all adjustments necessary to present fairly our financial results. Operating results for previous periods do not necessarily indicate results that may be achieved in any future period. For the sixteen weeks ended For the twelve weeks ended 2016 December 27, 2016 September 6, 2016 June 14, 2016 March 22, 2016 Total revenues $ 345,301 $ 259,332 $ 268,974 $ 214,873 Direct and selling, general and administrative expenses 312,207 236,556 239,335 208,429 Operating income 33,094 22,776 29,639 6,444 Net income (loss) 5,406 1,182 5,750 (8,313 ) Net income (loss) attributable to ClubCorp 5,224 1,188 5,579 (8,414 ) Net income (loss) attributable to ClubCorp per share, basic $ 0.08 $ 0.02 $ 0.08 $ (0.13 ) Net income (loss) attributable to ClubCorp per share, diluted $ 0.08 $ 0.02 $ 0.08 $ (0.13 ) For the sixteen weeks ended For the twelve weeks ended 2015 December 29, 2015 September 8, 2015 June 16, 2015 March 24, 2015 Total revenues $ 331,688 $ 255,360 $ 263,747 $ 202,072 Direct and selling, general and administrative expenses 313,148 238,126 246,567 195,216 Operating income 18,540 17,234 17,180 6,856 Net (loss) income (6,259 ) 1,185 (223 ) (4,276 ) Net (loss) income attributable to ClubCorp (6,346 ) 1,252 (196 ) (4,222 ) Net (loss) income attributable to ClubCorp per share, basic $ (0.10 ) $ 0.02 $ — $ (0.07 ) Net (loss) income attributable to ClubCorp per share, diluted $ (0.10 ) $ 0.02 $ — $ (0.07 )

SUBSEQUENT EVENTS SUBSEQUENT EV

SUBSEQUENT EVENTS SUBSEQUENT EVENTS	12 Months Ended
	Dec. 27, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On December 7, 2016 , our Board of Directors declared a cash dividend of $8.5 million , or $0.13 per share of common stock, to all common stockholders of record at the close of business on January 6, 2017 . This dividend was paid on January 17, 2017 . On February 7, 2017 , we purchased Eagle’s Nest Country Club, a private golf club in Phoenix, Maryland, for a purchase price of $2.5 million , which was satisfied by our assumption of debt of $2.5 million . The debt obligation does not accrue interest. Due to the timing of this acquisition, the purchase price allocation was not yet available for disclosure as of the date these financial statements were available to be issued. On February 9, 2017 , our board of directors declared a cash dividend of approximately $8.5 million , or $0.13 per share of common stock, to all common stockholders of record at the close of business on April 5, 2017 . This dividend will be paid on April 17, 2017 . On February 9, 2017 , we granted 360,869 RSAs, under the Stock Plan, to certain officers and employees. Under the terms of the grants, the restrictions will be removed upon satisfaction of time vesting requirements, subject to the holder remaining employed by us. Also on February 9, 2017 , we granted 296,765 PSUs, under the Stock Plan, to certain officers and employees. On February 21, 2017 , we purchased North Hills Country Club, a private golf club in Glenside, Pennsylvania, for a purchase price of $2.1 million . Due to the timing of this acquisition, the purchase price allocation was not yet available for disclosure as of the date these financial statements were available to be issued.

SCHEDULE I - REGISTRANT'S CONDE

SCHEDULE I - REGISTRANT'S CONDENSED FINANCIAL STATEMENTS (Notes)	12 Months Ended
	Dec. 27, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	Schedule I - Registrant’s Condensed Financial Statements ClubCorp Holdings, Inc. Registrant Only Financial Statements Condensed Statements of Operations and Comprehensive Income (Loss) For the Fiscal Years Ended December 27, 2016 , December 29, 2015 and December 30, 2014 (In thousands) 2016 2015 2014 Equity in net income (loss) of subsidiaries $ 3,577 $ (9,512 ) $ 13,226 NET INCOME (LOSS) 3,577 (9,512 ) 13,226 NET INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP HOLDINGS, INC. $ 3,577 $ (9,512 ) $ 13,226 NET INCOME (LOSS) 3,577 (9,512 ) 13,226 Equity in other comprehensive (loss) income of subsidiaries (2,389 ) (2,959 ) (3,220 ) COMPREHENSIVE INCOME (LOSS) 1,188 (12,471 ) 10,006 COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP HOLDINGS, INC. $ 1,188 $ (12,471 ) $ 10,006 ClubCorp Holdings, Inc. Registrant Only Financial Statements Condensed Balance Sheets As of December 27, 2016 and December 29, 2015 (In thousands, except share and per share amounts) 2016 2015 ASSETS Investment in subsidiaries $ 150,952 $ 176,899 TOTAL ASSETS $ 150,952 $ 176,899 LIABILITIES AND EQUITY Dividends to owners declared, but unpaid - current 8,582 8,467 Dividends to owners declared, but unpaid - long-term — 68 TOTAL LIABILITIES $ 8,582 $ 8,535 EQUITY Common stock, $0.01 par value, 200,000,000 shares authorized; 65,498,897 and 64,740,736 issued and outstanding at December 27, 2016 and December 29, 2015, respectively 655 647 Additional paid-in capital 235,871 263,921 Accumulated deficit and accumulated other comprehensive loss (91,898 ) (96,204 ) Treasury stock, at cost (192,989 shares at December 27, 2016) (2,258 ) — Total stockholders’ equity 142,370 168,364 Total equity 142,370 168,364 TOTAL LIABILITIES AND EQUITY $ 150,952 $ 176,899 ClubCorp Holdings, Inc. Registrant Only Financial Statements Condensed Statements of Cash Flows For the Fiscal Years Ended December 27, 2016 , December 29, 2015 and December 30, 2014 (In thousands) 2016 2015 2014 CASH FLOWS FROM OPERATING ACTIVITIES: Net income (loss) $ 3,577 $ (9,512 ) $ 13,226 Adjustments to reconcile net loss to cash flows from operating activities: Equity in net (income) loss of subsidiary (3,577 ) 9,512 (13,226 ) Net cash provided by operating activities — — — CASH FLOWS FROM INVESTING ACTIVITIES: Contribution from subsidiary 33,972 33,664 30,765 Distribution to subsidiary — — — Net cash provided by (used in) investing activities 33,972 33,664 30,765 CASH FLOWS FROM FINANCING ACTIVITIES: Distribution to owners (33,972 ) (33,664 ) (30,765 ) Net cash (used in) provided by financing activities (33,972 ) (33,664 ) (30,765 ) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS — — — CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD — — — CASH AND CASH EQUIVALENTS - END OF PERIOD $ — $ — $ — Non-cash investing and financing activities are as follows: Distribution declared payable to owners $ 8,582 $ 8,535 $ 8,454 Notes to Condensed Registrant Only Financial Statements 1. ORGANIZATION ClubCorp Holdings, Inc. (“Holdings”) and its wholly owned subsidiaries CCA Club Operations Holdings, LLC (“Operations’ Parent”) and ClubCorp Club Operations, Inc. (“Operations” and, together with Holdings and Operations’ Parent, “ClubCorp”) were formed on November 10, 2010 , as part of a reorganization of ClubCorp, Inc. (“CCI”), which was effective as of November 30, 2010 , for the purpose of operating and managing golf and country clubs and business, sports and alumni clubs. ClubCorp, together with its subsidiaries, may be referred to as “we”, “us”, “our” or the “Company”. Holdings has no operations or significant assets or liabilities other than its investment in Operations' Parent and Operations. Accordingly, Holdings is dependent upon distributions from Operations' Parent and Operations to fund its obligations. However, Operations' Parent's and Operations’ ability to pay dividends or lend to Holdings is limited under the terms of our various debt agreements. 2. BASIS OF PRESENTATION The accompanying condensed financial statements (registrant only) include the accounts of Holdings and its investment in Operations' Parent and Operations accounted for in accordance with the equity method, and do not present the financial statements of Holdings and its subsidiaries on a consolidated basis. These registrant only condensed financial statements should be read in conjunction with the ClubCorp Holdings, Inc. consolidated financial statements. 3. EQUITY-BASED AWARDS The Amended and Restated ClubCorp Holdings, Inc. 2012 Stock Award Plan (the “Stock Plan”) provides for an aggregate amount of no more than 4.0 million shares of common stock to be available for awards. The Stock Plan provides for the grant of stock options, restricted stock awards, restricted stock units, performance-based awards and other equity-based incentive awards. To date, we have granted RSAs, PSUs, Adjusted EBITDA-Based PSUs and restricted stock units (“RSUs”) under the Stock Plan. As of December 27, 2016 , approximately 1.3 million shares of common stock were available for future issuance under the Stock Plan. Treasury stock may be used to settle awards under the Stock Plan. On April 1, 2012 , prior to our initial public offering (“IPO”), Holdings granted RSUs to certain executives under the Stock Plan. As of December 30, 2014 , there were 190,788 RSUs outstanding. During the fiscal year ended December 29, 2015 , all of the remaining RSUs vested and 122,144 RSUs were converted into shares of our common stock, while 68,644 RSUs were forfeited by employees in lieu of the payment of income tax withholding obligations. The following table summarizes RSA, PSU and Adjusted EBITDA-Based PSU activity for the periods presented:: Restricted stock awards Performance-based awards (1) Shares Weighted Average Grant Date Fair Value Target shares Weighted Average Grant Date Fair Value Non-vested balance at December 30, 2014 228,066 $ 18.29 111,610 $ 17.08 Granted 214,306 $ 18.42 136,071 $ 19.64 Vested (82,025) $ 18.36 — $ — Forfeited (22,384) $ 18.11 (20,271 ) $ 18.44 Canceled (7,493 ) $ 18.50 — $ — Non-vested balance at December 29, 2015 330,470 $ 18.37 227,410 $ 18.49 Granted 876,418 $ 11.80 741,030 $ 9.87 Vested (130,681) $ 18.95 — $ — Forfeited (88,736) $ 13.48 (97,070 ) $ 14.72 Canceled (29,521 ) $ 18.63 — $ — Non-vested balance at December 27, 2016 957,950 $ 12.73 871,370 $ 11.58 ______________________ (1) Includes PSUs and Adjusted EBITDA-Based PSUs. 4. SUBSEQUENT EVENTS On December 7, 2016 , our Board of Directors declared a cash dividend of $8.5 million , or $0.13 per share of common stock, to all common stockholders of record at the close of business on January 6, 2017 . This dividend was paid on January 17, 2017 . On February 7, 2017 , we purchased Eagle’s Nest Country Club, a private golf club in Phoenix, Maryland, for a purchase price of $2.5 million , which was satisfied by our assumption of debt of $2.5 million . The debt obligation does not accrue interest. Due to the timing of this acquisition, the purchase price allocation was not yet available for disclosure as of the date these financial statements were available to be issued. On February 9, 2017 , our board of directors declared a cash dividend of approximately $8.5 million , or $0.13 per share of common stock, to all common stockholders of record at the close of business on April 5, 2017 . This dividend will be paid on April 17, 2017 . On February 9, 2017 , we granted 360,869 RSAs, under the Stock Plan, to certain officers and employees. Under the terms of the grants, the restrictions will be removed upon satisfaction of time vesting requirements, subject to the holder remaining employed by us. Also on February 9, 2017 , we granted 296,765 PSUs, under the Stock Plan, to certain officers and employees. On February 21, 2017 , we purchased North Hills Country Club, a private golf club in Glenside, Pennsylvania, for a purchase price of $2.1 million . Due to the timing of this acquisition, the purchase price allocation was not yet available for disclosure as of the date these financial statements were available to be issued.

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 27, 2016
Accounting Policies [Abstract]
Finance, Loans and Leases Receivable, Policy [Policy Text Block]	Notes Receivable, Net of Allowances —Notes receivable reflect amounts due from our financing of membership initiation fees and deposits and typically range from one to six years in original maturity. We recognize interest income as earned and provide an allowance for doubtful accounts. This allowance is based on factors including the historical trends of write-offs and recoveries, the financial strength of the member and projected economic and market conditions.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Other Intangibles, Net —GAAP requires that we allocate the purchase price of acquired businesses to the identifiable tangible and intangible assets acquired and liabilities assumed based upon their estimated fair values at the date of acquisition. The difference between the purchase price and the fair value of the net assets acquired or the excess of the aggregate fair values of assets acquired and liabilities assumed is recorded as goodwill. We classify intangible assets into three categories: (1) intangible assets with definite lives subject to amortization, (2) intangible assets with indefinite lives not subject to amortization and (3) goodwill. Intangibles specifically related to an individual property are recorded at the property level. Intangible assets with finite lives are amortized on a straight-line basis over their estimated useful lives as reflected in Note 7 . We assess the recoverability of the carrying value of goodwill and other indefinite-lived intangibles annually on the first day of the fourth quarter or whenever events or changes in circumstances indicate that the carrying amount may not be fully recoverable. Goodwill impairment is tested for impairment by first comparing the fair value of a reporting unit to its carrying amount. When the fair value is less than carrying value further analysis is performed to measure the amount of impairment loss, if any. See Note 7 .
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets —We evaluate long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through future cash flows. For assets to be held and used, we perform a recoverability test to determine if the future undiscounted cash flows over the expected holding period for the property exceed the carrying amount of the assets of the property in question. If the recoverability test is not met, the impairment is determined by comparing the carrying value of the property to its fair value which may be approximated by using future discounted cash flows using a risk-adjusted discount rate. Future cash flows of each property are determined using management’s projections of the performance of a given property based on its past performance and future opportunities, local operations and other factors both within our control and out of our control. Additionally, throughout the impairment evaluation process, we consider the impact of recent property appraisals when they are available. If actual results differ from these estimates, additional impairment charges may be required. As discussed in Note 5 , GAAP establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The fair value calculations associated with these valuations are classified as Level 3 measurements.
Liability Reserve Estimate, Policy [Policy Text Block]	Insurance Reserves —We have established insurance programs to cover exposures above predetermined deductibles for certain insurable risks consisting primarily of physical loss to property, workers’ compensation, employee healthcare, and comprehensive general and auto liability. Insurance reserves are developed by us, using the assistance of a third-party actuary and consideration of our past claims experience, including both the frequency and settlement of claims.
Advertising Costs, Policy [Policy Text Block]	Advertising Expense —We market our clubs through advertising and other promotional activities. Advertising expense is charged to income during the period incurred. Advertising expense totaled $5.9 million , $6.3 million and $5.5 million for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , respectively.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency —The functional currency of our entities located outside the United States is the local currency. Assets and liabilities denominated in foreign currencies are translated into U.S. dollars at the current exchange rate in effect at period-end. All foreign income and expenses are translated at the monthly weighted-average exchange rates during the year. Translation gains and losses are reported separately, with no tax impact for all periods presented, as a component of comprehensive loss, until realized. No translation gains or losses have been reclassified into earnings for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 . Realized foreign currency transaction gains and losses are reflected in the consolidated statements of operations and comprehensive loss in club operating costs.
Income Tax, Policy [Policy Text Block]	Income Taxes —Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recognized. We recognize the tax benefit from an uncertain tax position only if we conclude that it is “more likely than not” that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the position. If the position drops below the “more likely than not” standard, the benefit can no longer be recognized. We use assumptions, estimates and our judgment in determining if the “more likely than not” standard has been met when developing our provision for income taxes. We recognize accrued interest and penalties related to uncertain tax positions as a component of income tax expense.
Interest And Investment Income, Policy [Policy Text Block]	Interest and Investment Income —Interest and investment income is comprised principally of interest on notes receivable, cash deposits held by financial institutions and the return on our equity investment in Avendra, LLC. See Note 4 .
Lease, Policy [Policy Text Block]	Leases —We lease operating facilities under agreements with terms up to 99 years . These agreements normally provide for minimum rentals plus executory costs. Some of the agreements provide for scheduled rent increases during the lease term, as well as provisions for renewal options. Rent expense is recognized on a straight-line basis over the term of the lease from the time at which we take control of the property. Renewal options determined to be reasonably assured are also included in the lease term. In some cases, we must pay contingent rent generally based on a percentage of gross receipts or positive cash flow as defined in the lease agreements. Some of our lease agreements contain tenant allowances. Upon receipt of such allowances, we record a deferred rent liability in other liabilities on the consolidated balance sheets. The allowances are then amortized on a straight-line basis over the remaining terms of the corresponding leases as a reduction of rent expense.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash Equivalents —We consider investments with an original maturity of three months or less to be cash equivalents. We consider receivables from credit card companies as cash equivalents because they settle the balances within two to three days.
Basis of Presentation	Basis of Presentation —The consolidated financial statements reflect the consolidated operations of ClubCorp, its wholly and majority owned subsidiaries and certain variable interest entities (“VIEs”) for which we are deemed to be the primary beneficiary. The consolidated financial statements presented herein reflect our financial position, results of operations, cash flows and changes in equity in conformity with accounting principles generally accepted in the United States, or “GAAP”. All intercompany accounts have been eliminated. Immaterial amounts relating to loss from discontinued operations have been reclassified to interest and investment income for the prior years. Investments in certain unconsolidated affiliates are accounted for by the equity method. See Note 4 . We have entered into agreements with third-party owners of clubs to act as a managing agent and provide certain services to the third party club owner in exchange for a management fee. The operations of managed clubs are not consolidated. We recognize the contractual management fees as revenue when earned. Additionally, we recognize reimbursements for certain costs of operations at certain managed clubs as revenue. We have two reportable segments: (1) golf and country clubs and (2) business, sports and alumni clubs. These segments are managed separately and discrete financial information, including Adjusted EBITDA (“Adjusted EBITDA”), a key financial measurement of segment profit and loss, is reviewed regularly by our chief operating decision maker to evaluate performance and allocate resources. See Note 14 .
Fiscal Period, Policy [Policy Text Block]	Fiscal Year —Our fiscal year consists of a 52/53 week period ending on the last Tuesday of December. For 2016 , 2015 and 2014 , the fiscal years are comprised of the 52 weeks ended December 27, 2016 , December 29, 2015 , and December 30, 2014 , respectively
Use of Estimates	Use of Estimates —The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ materially from such estimated amounts.
Revenue Recognition	Revenue Recognition —Revenues from club operations, food and beverage and merchandise sales are recognized at the time of sale or when the service is provided and are reported net of sales taxes. Revenues from membership dues are generally billed monthly and recognized in the period earned. At a majority of our private clubs, members are expected to pay an initiation fee or deposit upon their acceptance as a member to the club. In general, initiation fees are not refundable, whereas initiation deposits are not refundable until a fixed number of years (generally 30 ) after the date of acceptance of a member. We recognize revenue related to membership initiation fees and deposits over the expected life of an active membership. For membership initiation deposits, the difference between the amount paid by the member and the present value of the refund obligation is deferred and recognized within club operations revenue over the expected life of an active membership. The present value of the refund obligation is recorded as a membership initiation deposit liability and accretes over the non-refundable term using the effective interest method with an interest rate defined as our incremental borrowing rate adjusted to reflect a 30 -year time frame. The accretion is included in interest expense . The majority of membership initiation fees received are not refundable and are deferred and recognized within club operations revenue on the consolidated statements of operations over the expected life of an active membership. The expected lives of active memberships are calculated annually using historical attrition rates. Periods in which attrition rates differ significantly from enrollment rates could have a material effect on our consolidated financial statements by decreasing or increasing the expected lives of active memberships, which in turn would affect the length of time over which we recognize initiation fee and deposit revenues. During each of the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , our estimated expected lives ranged from one to 20 years ; the weighted-average expected life of a golf and country club membership was approximately seven years and the expected life of a business, sports and alumni club membership was approximately three years. Membership initiation payments recognized within club operations revenue on the consolidated statements of operations were $14.2 million , $13.6 million and $13.1 million for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 , respectively.
Revenue Recognition, Services, Refundable Fees for Services	Revenue Recognition —Revenues from club operations, food and beverage and merchandise sales are recognized at the time of sale or when the service is provided and are reported net of sales taxes. Revenues from membership dues are generally billed monthly and recognized in the period earned. At a majority of our private clubs, members are expected to pay an initiation fee or deposit upon their acceptance as a member to the club. In general, initiation fees are not refundable, whereas initiation deposits are not refundable until a fixed number of years (generally 30 ) after the date of acceptance of a member. We recognize revenue related to membership initiation fees and deposits over the expected life of an active membership. For membership initiation deposits, the difference between the amount paid by the member and the present value of the refund obligation is deferred and recognized within club operations revenue over the expected life of an active membership. The present value of the refund obligation is recorded as a membership initiation deposit liability and accretes over the non-refundable term using the effective interest method with an interest rate defined as our incremental borrowing rate adjusted to reflect a 30 -year time frame. The accretion is included in interest expense . The majority of membership initiation fees received are not refundable and are deferred and recognized within club operations revenue on the consolidated statements of operations over the expected life of an active membership.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2014-9 (“ASU 2014-9”), Revenue from Contracts with Customers . ASU 2014-9 requires revenue recognition to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also specifies the accounting for some costs to obtain or fulfill a contract with a customer, as well as enhanced disclosure requirements. In August 2015, the FASB issued Accounting Standards Update No. 2015-14 which deferred the effective date of ASU 2014-9 to fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2017. We plan to adopt the ASU, as amended, in Q1 2018. In March 2016, the FASB issued Accounting Standards Update No. 2016-8 (“ASU 2016-8”) which clarified the revenue recognition implementation guidance on principal versus agent considerations and is effective during the same period as ASU 2014-9. In April 2016, the FASB issued Accounting Standards Update No. 2016-10 (“ASU 2016-10”) which clarified the revenue recognition guidance regarding the identification of performance obligations and the licensing implementation and is effective during the same period as ASU 2014-9. In May 2016, the FASB issued Accounting Standards Update No. 2016-12 (“ASU 2016-12”) which narrowly amended the revenue recognition guidance regarding collectability, noncash consideration, presentation of sales tax and transition. ASU 2016-12 is effective during the same period as ASU 2014-9. The FASB allows two adoption methods under ASU 2014-9. Under one method, a company will apply the rules to contracts in all reporting periods presented, subject to certain allowable exceptions. Under the other method, a company will apply the rules to all contracts existing as of the first day of Q1 2018, recognizing in beginning retained earnings an adjustment for the cumulative effect of the change and providing additional disclosures comparing results to previous rules (“modified retrospective method”). We anticipate adopting the standard under the modified retrospective method. Although we are continuing to evaluate, upon initial qualitative evaluation, we believe the key changes in the standard that impact our revenue recognition relate to the allocation of contract revenues between various components of the contract which may constitute a performance obligation. These components include initiation payments to join one of our clubs and dues which provide for continued access to our clubs as well as charges for food and beverage, merchandise sales and other club services. We may discount each of these components for new members. The revenues for these components may be recognized over varying time periods. Membership initiation payments recognized within club operations revenue on the consolidated statements of operations were $14.2 million for the fiscal year ended December 27, 2016 , or approximately 1% of our consolidated total revenue on the consolidated statements of operations. We are still in the process of evaluating the quantitative impact of these changes; however, we cannot currently estimate the impact of change upon adoption, as the amount is dependent on the structure of our membership pricing structure and our employee incentive plans, which we frequently evaluate and adjust to respond to current market conditions. We also believe the requirement to defer incremental contract acquisition costs and recognize them over the contract period or expected customer life will result in the recognition of a deferred charge on our balance sheets, but cannot currently estimate the impact for the same reasons described above. In August 2014, the FASB issued Accounting Standards Update No. 2014-15 (“ASU 2014-15”), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern . ASU 2014-15 provides guidance on management’s responsibility to perform interim and annual assessments of an entity’s ability to continue as a going concern and to provide related disclosure requirements. We adopted ASU 2014-15 during the twelve weeks ended March 22, 2016. Our adoption did not have a material impact on our consolidated financial statements. In February 2015, the FASB issued Accounting Standards Update No. 2015-2 (“ASU 2015-2”), Consolidation (Topic 810)–Amendments to the Consolidation Analysis . ASU 2015-2 applies to entities in all industries and provides a new scope exception to registered money market funds and similar unregistered money market funds. It makes targeted amendments to existing consolidation guidance and ends the deferral granted to investment companies from applying the VIE guidance. The targeted changes are designed to address most of the concerns of the asset management industry. However, entities across all industries will be impacted, particularly those that use limited partnerships. We adopted ASU 2015-2 during the twelve weeks ended March 22, 2016. Our adoption did not have a material impact on our consolidated financial position or results of operations. In April 2015, the FASB issued Accounting Standards Update No. 2015-3 (“ASU 2015-3”), Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. ASU 2015-3 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. We adopted ASU 2015-3 during the twelve weeks ended March 22, 2016 and applied it retrospectively. As a result, we have recast the December 29, 2015 consolidated balance sheet to conform to the current period presentation. In August 2015, the FASB issued Accounting Standards Update No. 2015-15 (“ASU 2015-15”), Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements, confirming that fees related to revolving credit facility arrangements are not addressed in ASU 2015-03. The adoption of this standard reduced previously-presented other assets and long-term debt by $13.0 million each. Debt issuance costs associated with our revolving credit facility are recorded within other assets for all periods presented. In September 2015, the FASB issued Accounting Standards Update No. 2015-16 (“ASU 2015-16”), Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments . ASU 2015-16 requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. We adopted ASU 2015-16 during the twelve weeks ended March 22, 2016. Our adoption did not have a material impact on our consolidated financial position or results of operations. In November 2015, the FASB issued Accounting Standards Update No. 2015-17 (“ASU 2015-17”), Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes . ASU 2015-17 requires that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. We adopted ASU 2015-17 during the twelve weeks ended March 22, 2016 and applied it retrospectively. As a result, we have recast the December 29, 2015 consolidated balance sheet to conform to the current period presentation. The adoption of this standard decreased previously-presented deferred tax assets, net and decreased deferred tax liabilities, net by $22.6 million each. Additionally, deferred tax assets, net are now classified as non-current. In February 2016, the FASB issued Accounting Standards Update No. 2016-2 (“ASU 2016-2”), Leases (Topic 842). ASU 2016-2 requires the recognition of lease assets and lease liabilities by lessees for leases classified as operating leases under previous GAAP; however, ASU 2016-2 retains a distinction between finance leases and operating leases. The classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous leases guidance. The result of retaining a distinction between finance leases and operating leases is that the effect of leases in the statement of operations and the statement of cash flows is largely unchanged from previous GAAP. ASU 2016-2 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2018. We plan to adopt ASU 2016-2 in Q1 2019. Although we are continuing to evaluate, upon initial qualitative evaluation, a key change upon adoption will be the balance sheet recognition of all leased assets and liabilities. Currently we lease many of our business clubs and a few of our golf and country clubs through operating leases which are not recognized on the balance sheet. Future minimum lease obligations under operating leases are disclosed in Note 11 . We anticipate a right to use asset and a related lease liability will be recognized for these leases and potentially other contracts which qualify as leases. In March 2016, the FASB issued Accounting Standards Update No. 2016-9 (“ASU 2016-9”), Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. ASU 2016-9 simplifies the accounting for several aspects of the accounting for equity-based compensation, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. We adopted ASU 2016-9 in the twelve weeks ended March 22, 2016. In accordance with the ASU, all excess tax benefits and tax deficiencies are recognized as income tax expense or benefit in the income statement and we have made a policy election to account for forfeitures in the period they occur, rather than estimating a forfeiture rate. Applying this guidance on a modified retrospective basis resulted in a decrease to accumulated deficit of $3.1 million , a decrease to Additional paid-in-capital of $0.8 million and a decrease to deferred tax liabilities of $2.3 million . In June 2016, the FASB issued Accounting Standards Update No. 2016-13 (“ASU 2016-13”), Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . ASU 2016-13 requires that financial assets measured at amortized cost be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis. The income statement reflects the measurement of credit losses for newly recognized financial assets, as well as the expected credit losses during the period. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. ASU 2016-13 will become effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company does not anticipate the adoption will have a material impact of the guidance on its consolidated financial position and results of operations. In January 2017, the FASB issued Accounting Standards Update No. 2017-1 (“ASU 2017-1”), Business Combinations (Topic 805): Clarifying the Definition of a Business . Under ASC Topic 805, there are three elements of a business: inputs, processes, and outputs, which must be evaluated to determine if an asset or group of assets is a business. ASU 2017-1 provide a screen to determine when a set of assets and activities is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated. ASU 2017-1 will become effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. We are still in the process of evaluating the quantitative impact of ASU 2017-1. In January 2017, the FASB issued Accounting Standards Update No. 2017-4 (“ASU 2017-4”), Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. ASU 2017-4 eliminates Step 2 from the goodwill impairment test. Step 2 required an entity to determine the fair value at the impairment testing date of its assets and liabilities following the procedure that would be required in a business combination. Instead, an entity should perform its goodwill impairment test and recognize an impairment charge by comparing the fair value of a reporting unit with its carrying amount. ASU 2017-4 will become effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Our goodwill impairment tests have not proceeded to Step 2 in any fiscal year presented and the estimated fair values of our golf and country clubs and business, sports and alumni clubs reporting units both exceeded their carrying values by a significant amount as of the analysis performed during fiscal year 2016.
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	Allowance for Doubtful Accounts —The allowance for doubtful accounts is established and maintained based on our best estimate of accounts receivable collectability. Management estimates collectability by specifically analyzing known troubled accounts, accounts receivable aging and other historical factors that affect collections. Such factors include the historical trends of write-offs and recovery of previously written-off accounts, the financial strength of the member and projected economic and market conditions. 2016 2015 2014 Beginning allowance $ 5,509 $ 5,424 $ 3,666 Bad debt expense, excluding portion related to notes receivable 3,141 2,605 2,760 Write offs (3,539 ) (2,520 ) (1,002 ) Ending allowance $ 5,111 $ 5,509 $ 5,424
Inventory, Policy [Policy Text Block]	Inventories —Inventories, which consist primarily of food and beverages and merchandise held for resale, are stated at the lower of cost (weighted average cost method) or market. Losses on obsolete or excess inventory are not material.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment, Net —Property and equipment is recorded at cost, including interest incurred during construction periods. We capitalize costs that both materially add value and appreciably extend the useful life of an asset. With respect to golf course improvements (included in land improvements), only costs associated with original construction, complete replacements, or the addition of new trees, sand traps, fairways or greens are capitalized. All other related costs are expensed as incurred. For building improvements, only costs that extend the useful life of the building are capitalized; repairs and maintenance are expensed as incurred. Internal use software development costs are capitalized and amortized on a straight-line basis over the expected benefit period. The net book value of internal use software totaled $24.3 million and $9.9 million at December 27, 2016 and December 29, 2015 , respectively. See Note 6 . Depreciation is calculated using the straight-line method based on the following estimated useful lives: Depreciable land improvements 5 - 20 years Building and recreational facilities 20 - 40 years Machinery and equipment (includes internal use software) 1 - 10 years Leasehold improvements 1 - 40 years Furniture and fixtures 3 - 10 years Leasehold improvements are amortized over the shorter of the term of the respective leases or their useful life using the straight-line method.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk —Financial instruments that are exposed to concentrations of credit risk consist primarily of cash deposits placed in high quality credit institutions; these cash deposits, at times, may exceed federally insured limits as guaranteed by the Federal Deposit Insurance Corporation. We have not experienced any losses as a result of this practice. We do not enter into financial instruments for hedging, trading or speculative purposes.

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies (Tables)	12 Months Ended
	Dec. 27, 2016
Accounting Policies [Abstract]
Property, Plant and Equipment, Useful Lives [Table Text Block]	Depreciation is calculated using the straight-line method based on the following estimated useful lives: Depreciable land improvements 5 - 20 years Building and recreational facilities 20 - 40 years Machinery and equipment (includes internal use software) 1 - 10 years Leasehold improvements 1 - 40 years Furniture and fixtures 3 - 10 years
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	Allowance for Doubtful Accounts —The allowance for doubtful accounts is established and maintained based on our best estimate of accounts receivable collectability. Management estimates collectability by specifically analyzing known troubled accounts, accounts receivable aging and other historical factors that affect collections. Such factors include the historical trends of write-offs and recovery of previously written-off accounts, the financial strength of the member and projected economic and market conditions. 2016 2015 2014 Beginning allowance $ 5,509 $ 5,424 $ 3,666 Bad debt expense, excluding portion related to notes receivable 3,141 2,605 2,760 Write offs (3,539 ) (2,520 ) (1,002 ) Ending allowance $ 5,111 $ 5,509 $ 5,424

VARIABLE INTEREST ENTITIES (Tab

VARIABLE INTEREST ENTITIES (Tables)	12 Months Ended
	Dec. 27, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Variable Interest Entities	The following summarizes the carrying amount and classification of the VIEs’ assets and liabilities in the consolidated balance sheets as of December 27, 2016 and December 29, 2015 , net of intercompany amounts: December 27, 2016 December 29, 2015 Current assets $ 1,041 $ 1,201 Fixed assets, net 9,489 9,245 Other assets 846 839 Total assets $ 11,376 $ 11,285 Current liabilities $ 1,125 $ 1,228 Long-term debt 13,035 13,026 Other long-term liabilities 24,906 23,817 Noncontrolling interest 5,401 5,619 Company capital (33,091 ) (32,405 ) Total liabilities and equity $ 11,376 $ 11,285

FAIR VALUE (Tables)

FAIR VALUE (Tables)	12 Months Ended
	Dec. 27, 2016
Fair Value Disclosures [Abstract]
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	Debt —We estimate the fair value of our debt obligations, excluding capital lease obligations and loan origination fees, as follows, as of December 27, 2016 and December 29, 2015 : December 27, 2016 December 29, 2015 Recorded Value Fair Value Recorded Value Fair Value Level 2 (1) $ 996,199 $ 1,026,323 $ 1,019,511 $ 1,020,625 Level 3 50,274 41,467 49,952 40,794 Total $ 1,046,473 $ 1,067,790 $ 1,069,463 $ 1,061,419 ______________________ (1) The recorded value for Level 2 debt obligations is presented net of the $4.8 million and $5.5 million discount as of December 27, 2016 and December 29, 2015 , respectively, on the Secured Credit Facilities, as defined in Note 10 .
Fair Value, by Balance Sheet Grouping [Table Text Block]	The estimated fair values of our assets measured at fair value on a non-recurring basis as a result of impairment losses during the years ended December 27, 2016 , December 29, 2015 and December 30, 2014 were as follows: 2016 2015 2014 Fair Value (1) Impairment Losses Fair Value (1) Impairment Losses Fair Value (1) Impairment Losses Property and equipment $ 376 $ 3,233 $ 52 $ 2,687 $ 1,076 $ 1,443 Investments and other assets — 1,197 600 1,623 — — Intangible assets - trade names — — — — 760 60 Intangible assets - liquor licenses — — 21 7 20 2 Intangible assets - management contracts — 224 — 827 — 820 (1) Impaired assets were written down to fair value, which became their new cost basis.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 27, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property and equipment, including capital lease assets, at cost consists of the following at December 27, 2016 and December 29, 2015 : December 27, 2016 December 29, 2015 Land and non-depreciable land improvements $ 600,402 $ 600,819 Depreciable land improvements 495,520 478,352 Buildings and recreational facilities 534,944 511,124 Machinery and equipment 299,900 264,129 Leasehold improvements 111,755 111,184 Furniture and fixtures 105,195 97,459 Construction in progress 18,434 13,413 2,166,150 2,076,480 Accumulated depreciation (612,768 ) (541,960 ) Total $ 1,553,382 $ 1,534,520

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 27, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	For each of the five fiscal years subsequent to 2016 and thereafter the amortization expense is expected to be as follows: Year Amount 2017 $ 699 2018 582 2019 347 2020 212 2021 190 Thereafter 376 Total $ 2,406
Schedule of Intangible Assets and Goodwill	Goodwill and other intangible assets consist of the following at December 27, 2016 and December 29, 2015 : December 27, 2016 December 29, 2015 Asset Useful Life Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Intangible assets with indefinite lives: Trade names $ 24,790 $ 24,790 $ 24,790 $ 24,790 Liquor Licenses 2,152 2,152 2,068 2,068 Intangible assets with finite lives: Member Relationships 2-7 years 2,866 $ (2,553 ) 313 2,866 $ (1,907 ) 959 Management Contracts 1-10 years 3,580 (1,487 ) 2,093 3,959 (988 ) 2,971 Trade names 2 years — — — 1,100 (636 ) 464 Total $ 33,388 $ (4,040 ) $ 29,348 $ 34,783 $ (3,531 ) $ 31,252 Goodwill $ 312,811 $ 312,811 $ 312,811 $ 312,811
Schedule of Goodwill	The following table shows goodwill activity by reporting unit. No impairments have been recorded for either reporting unit. Golf & Country Clubs Business, Sports & Alumni Clubs Total December 30, 2014 $ 167,460 $ 145,351 $ 312,811 December 29, 2015 $ 167,460 $ 145,351 $ 312,811 December 27, 2016 $ 167,460 $ 145,351 $ 312,811

CURRENT AND LONG-TERM LIABILI36

CURRENT AND LONG-TERM LIABILITIES (Tables)	12 Months Ended
	Dec. 27, 2016
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Current liabilities consist of the following at December 27, 2016 and December 29, 2015 : December 27, 2016 December 29, 2015 Accrued compensation $ 25,367 $ 27,247 Accrued interest 7,978 2,618 Other accrued expenses 9,194 7,576 Total accrued expenses $ 42,539 $ 37,441 Taxes payable other than federal income taxes (1) $ 19,256 $ 15,473 Total accrued taxes $ 19,256 $ 15,473 Advance event and other deposits $ 20,051 $ 18,708 Unearned dues 16,795 14,225 Deferred membership revenues 12,083 12,175 Insurance reserves 9,704 11,317 Dividends to owners declared, but unpaid 8,582 8,467 Other current liabilities 3,877 4,300 Total other current liabilities $ 71,092 $ 69,192 ______________________ (1) We had no federal income taxes payable as of December 27, 2016 and December 29, 2015 . Other long-term liabilities consist of the following at December 27, 2016 and December 29, 2015 : December 27, 2016 December 29, 2015 Uncertain tax positions $ 7,049 $ 7,343 Deferred membership revenues 46,089 45,960 Casualty insurance loss reserves - long-term portion 19,851 14,659 Above market lease intangibles 251 352 Deferred rent 32,316 29,250 Accrued interest on notes payable related to Non-Core Development Entities 24,298 23,236 Other 3,055 2,857 Total other long-term liabilities $ 132,909 $ 123,657

DEBT AND CAPITAL LEASES (Tables

DEBT AND CAPITAL LEASES (Tables)	12 Months Ended
	Dec. 27, 2016
Debt Disclosure [Abstract]
Debt Instrument Redemption [Table Text Block]	On and after December 15, 2018 , Operations may redeem all or a part of the 2015 Senior Notes at the redemption prices (expressed as percentages of principal amount) set forth below plus accrued and unpaid interest, if any, thereon, to the applicable redemption date, if redeemed during the twelve-month period beginning on December 15 of the years indicated below: Year Percentage 2018 106.188 % 2019 104.125 % 2020 102.063 % 2021 and thereafter 100.000 %
Schedule of Debt	Long-term borrowings and lease commitments as of December 27, 2016 and December 29, 2015 , are summarized below: December 27, 2016 December 29, 2015 Carrying Value Interest Rate Carrying Value Interest Rate Interest Rate Calculation Maturity 2015 Senior Notes $ 350,000 8.25 % $ 350,000 8.25 % Fixed 2023 Secured Credit Facilities Term Loan, gross of discount 651,000 4.00 % 675,000 4.25 % As of December 27, 2016, greater of (i) 4.0% or (ii) an elected LIBOR + 3.0%; as of December 29, 2015, greater of (i) 4.25% or (ii) an elected LIBOR + 3.25% 2022 Revolving Credit Borrowings (1) — 3.77 % — 3.42 % LIBOR plus a margin of 3.0% (2) Notes payable related to certain Non-Core Development Entities 11,837 9.00 % 11,837 9.00 % Fixed (3) Mortgage Loans Wells Fargo Mortgage Loan 36,811 3.67 % — — 2.90% plus the greater of (i) one month LIBOR or (ii) 0.25% 2019 Stonebriar / Monarch Loan — — 29,112 6.00 % 5.00% plus the greater of (i) three month LIBOR or (ii) 1% (4) Atlantic Capital Bank — — 3,173 4.50 % Greater of (i) 3.0% + 30 day LIBOR or (ii) 4.5% (4) BancFirst — — 3,842 4.50 % Greater of (i) 4.5% or (ii) prime rate (4) Other indebtedness 1,626 4.75% - 6.00% 1,988 4.75% - 6.00% Fixed Various 1,051,274 1,074,952 Capital leases 52,207 43,271 Total obligation 1,103,481 1,118,223 Less net loan origination fees included in long-term debt (12,187 ) (13,000 ) Less current portion (19,422 ) (20,414 ) Less discount on the Secured Credit Facilities’ Term Loan (4,801 ) (5,489 ) Long-term debt $ 1,067,071 $ 1,079,320 ______________________ (1) As of December 27, 2016 , the revolving credit facility had capacity of $175.0 million , which was reduced by the $30.0 million of standby letters of credit outstanding, leaving $145.0 million available for borrowing. As of December 29, 2015 , prior to the ninth amendment to the credit agreement governing the Secured Credit Facilities, the revolving credit facility had capacity of $135.0 million . (2) As of December 27, 2016 , the revolving credit commitments mature on January 25, 2021 . As of December 29, 2015 , prior to the ninth amendment to the credit agreement governing the Secured Credit Facilities, the revolving credit commitments had a maturity date of September 30, 2018 . (3) Notes payable and accrued interest related to certain Non-Core Development Entities are payable through the cash proceeds related to the sale of certain real estate held by these Non-Core Development Entities.
Schedule of Maturities of Long-term Debt	The amount of long-term debt maturing in each of the five years subsequent to 2016 and thereafter is as follows. This table reflects the contractual maturity dates as of December 27, 2016 . Year Debt Capital Leases Total 2017 $ 1,068 $ 18,354 $ 19,422 2018 1,086 15,168 16,254 2019 35,565 10,519 46,084 2020 96 5,792 5,888 2021 — 2,374 2,374 Thereafter 1,013,459 — 1,013,459 Total $ 1,051,274 $ 52,207 $ 1,103,481

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 27, 2016
Leases [Abstract]
Schedule Of Future Minimum Rental Payments For Operating Leases & Lease Payments For Capital Leases [Table Text Block]	Future minimum lease payments for each of the next five years and thereafter required at December 27, 2016 under operating leases for land, buildings and recreational facilities with initial non-cancelable lease terms in excess of one year are as follows: Year Capital Leases Operating Leases 2017 $ 20,591 $ 22,920 2018 16,882 21,170 2019 11,682 19,044 2020 6,398 17,177 2021 2,601 17,011 Thereafter — 108,928 Minimum lease payments $ 58,154 $ 206,250 Less: imputed interest component 5,947 Present value of net minimum lease payments of which $18.3 million is included in current liabilities $ 52,207

INCOME TAXES INCOME TAXES (Tabl

INCOME TAXES INCOME TAXES (Tables)	12 Months Ended
	Dec. 27, 2016
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Income (loss) before income taxes and noncontrolling interest consists of the following: 2016 2015 2014 Domestic $ 6,389 $ (7,628 ) $ (27,474 ) Foreign (1,016 ) (316 ) (666 ) $ 5,373 $ (7,944 ) $ (28,140 )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The income tax (expense) benefit consists of the following: 2016 2015 2014 Current Federal $ 758 $ (669 ) $ 42,400 State (3,855 ) (6,010 ) 1,242 Foreign (1,299 ) (977 ) (62 ) Total Current (4,396 ) (7,656 ) 43,580 Deferred Federal (743 ) 4,300 (1,277 ) State 3,791 1,727 (834 ) Total Deferred 3,048 6,027 (2,111 ) Total income tax (expense) benefit $ (1,348 ) $ (1,629 ) $ 41,469
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The differences between income taxes computed using the U.S. statutory Federal income tax rate of 35% and the actual income tax provision as reflected in the accompanying consolidated statements of operations are as follows: 2016 2015 2014 Expected federal income tax (expense) benefit $ (1,880 ) $ 2,780 $ 10,113 State taxes, net of federal benefit 855 (1,041 ) (2,607 ) Change in valuation allowance - state (1,097 ) (1,820 ) (245 ) Change in valuation allowance - foreign (457 ) (200 ) (1,128 ) Change in valuation allowance - federal (187 ) — — Foreign rate differential (89 ) (117 ) (127 ) IETU (business tax in Mexico), withholding and other permanent - foreign (3 ) (210 ) (62 ) Adjustments related to uncertain tax positions (829 ) (749 ) 36,409 Equity-based compensation (370 ) (29 ) (298 ) Nondeductible transaction costs — (311 ) (1,777 ) Membership deposits 1,853 — — Tax credits 1,362 639 — Nondeductible expenses (442 ) (571 ) 1,191 Other, net (64 ) — — Actual income tax (expense) benefit $ (1,348 ) $ (1,629 ) $ 41,469
Summary of Operating Loss Carryforwards [Table Text Block]	We had the following net operating loss carryforwards at December 27, 2016 , which are available to offset future taxable income: Type of Carryforward Gross Amount Expiration Dates (in years) Federal tax operating loss $ 63,925 2025 - 2035 State tax operating loss $ 226,433 2017 - 2035 AMT net operating loss $ 46,228 2027 - 2035 Foreign net operating loss $ 18,766 2026
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of the deferred tax assets and deferred tax liabilities at December 27, 2016 and December 29, 2015 are as follows: 2016 2015 Deferred tax assets: Federal tax net operating loss carryforwards $ 22,374 $ 16,962 State and foreign tax net operating loss carryforwards 14,664 13,487 Membership deferred revenue 72,300 70,669 Reserves and accruals 18,589 18,564 Tax credits 4,587 4,464 Straight-line rent 12,589 11,480 Other 22,168 16,095 Total gross deferred tax assets 167,271 151,721 Valuation allowances: Federal (187 ) — State (8,492 ) (7,413 ) Foreign (4,141 ) (6,251 ) Total valuation allowance (12,820 ) (13,664 ) Deferred tax liabilities: Discounts on membership initiation deposits and acquired notes (130,954 ) (138,735 ) Property and equipment (221,215 ) (200,665 ) Deferred revenue (364 ) (1,151 ) Intangibles (6,621 ) (7,491 ) Other (391 ) (472 ) Total gross deferred tax liabilities (359,545 ) (348,514 ) Net deferred tax liability $ (205,094 ) $ (210,457 )
Summary of Income Tax Contingencies [Table Text Block]	A reconciliation of the change in our unrealized tax benefit for all periods presented is as follows: 2016 2015 2014 Balance at beginning of year $ 6,373 $ 7,542 $ 50,378 Increases in tax positions for current year — — — Increases in tax positions for prior years 116 207 5,800 Decreases in tax positions for prior years (240 ) (604 ) (48,636 ) Increases (decreases) due to currency (765 ) (772 ) — Balance at end of year $ 5,484 $ 6,373 $ 7,542

NEW AND ACQUIRED CLUBS AND CL40

NEW AND ACQUIRED CLUBS AND CLUB DIVESTITURES NEW AND ACQUIRED CLUBS AND CLUB DIVESTITURES (Tables)	12 Months Ended
	Dec. 27, 2016
Heritage Golf Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Heritage Golf Club —On August 30, 2016 , we purchased Heritage Golf Club, a private golf club in Hilliard, Ohio, for a purchase price and net cash consideration of $3.2 million . We recorded the following major categories of assets and liabilities, which are subject to change until our information is finalized, no later than twelve months from the acquisition date: August 30, 2016 Land, depreciable land improvements and property and equipment $ 3,407 Receivables, net of allowances of $6 202 Inventory and prepaid assets 156 Other current liabilities and accrued taxes (271 ) Long-term debt (obligation related to capital leases) (301 ) Total $ 3,193
Santa Rosa Golf and Country Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Santa Rosa Golf and Country Club —On March 15, 2016 , we purchased Santa Rosa Golf and Country Club, a private golf club in Santa Rosa, California, for a purchase price and net cash consideration of $2.5 million . We recorded the following major categories of assets and liabilities: March 15, 2016 Land, depreciable land improvements and property and equipment $ 2,558 Inventory and prepaid assets 267 Other current liabilities (153 ) Long-term debt (obligation related to capital leases) (178 ) Total $ 2,494
Marsh Creek Country Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Marsh Creek Country Club —On February 2, 2016 , we purchased Marsh Creek Country Club, a private golf club in St. Augustine, Florida, for a purchase price of $4.5 million and net cash consideration of $4.1 million . We recorded the following major categories of assets and liabilities: February 2, 2016 Land, depreciable land improvements and property and equipment $ 4,491 Receivables and inventory 92 Other current liabilities and accrued taxes (477 ) Total $ 4,106
Bernardo Heights Country Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Bernardo Heights Country Club —On December 17, 2015 , we purchased Bernardo Heights, a private golf club in San Diego, California, for a purchase price and net cash consideration of $2.7 million . We recorded the following major categories of assets and liabilities: December 17, 2015 Land, depreciable land improvements and property and equipment $ 2,840 Inventory and prepaid assets 102 Other current liabilities and accrued taxes (104 ) Long-term debt (obligation related to capital leases) (134 ) Total $ 2,704
Southeast Portfolio [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Southeast Portfolio —On April 7, 2015 , we acquired a multi-club portfolio of six golf and country clubs for a combined purchase price of $43.8 million and net cash consideration of $43.6 million . Golf and Country Clubs Type of Club Market State Golf Holes Bermuda Run Country Club Private Country Club Charlotte NC 36 Brookfield Country Club Private Country Club Atlanta GA 18 Firethorne Country Club Private Country Club Charlotte NC 18 Temple Hills Country Club Private Country Club Nashville TN 27 Ford’s Colony Country Club Semi-Private Golf Club Richmond VA 54 Legacy Golf Club at Lakewood Ranch (subsequently divested) Public Golf Bradenton FL 18 We recorded the following major categories of assets and liabilities: April 7, 2015 Receivables, net of allowances of $228 $ 1,757 Inventories and notes receivable 646 Land 9,920 Depreciable land improvements 17,321 Buildings and recreational facilities 13,113 Machinery and equipment and furniture and fixtures 4,959 Current liabilities (2,063 ) Long-term debt (obligation related to capital leases) and other liabilities (2,020 ) Total $ 43,633
Rolling Green Country Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Rolling Green Country Club —On January 20, 2015 , we purchased Rolling Green Country Club, a private golf club in Arlington Heights, Illinois, for a purchase price of $6.5 million and net cash consideration of $6.4 million . We recorded the following major categories of assets and liabilities: January 20, 2015 Land, depreciable land improvements and property and equipment $ 6,554 Inventory 125 Other current liabilities and accrued taxes (110 ) Long-term debt (obligation related to capital leases) (193 ) Total $ 6,376
Ravinia Green Country Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Ravinia Green Country Club —On January 13, 2015 , we acquired Ravinia Green Country Club, a private golf club in Riverwoods, Illinois, for a purchase price and net cash consideration of $5.9 million . We recorded the following major categories of assets and liabilities: January 13, 2015 Land, depreciable land improvements and property and equipment $ 6,034 Inventory and prepaid assets 30 Other current liabilities and accrued taxes (186 ) Long-term debt (obligation related to capital leases) (11 ) Total $ 5,867
Oro Valley Country Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Oro Valley Country Club —On December 4, 2014 , we acquired Oro Valley Country Club, a private golf club in Oro Valley, Arizona, for a purchase price and net cash consideration of $3.1 million . We recorded the following major categories of assets and liabilities: December 4, 2014 Land, depreciable land improvements and property and equipment $ 2,997 Inventory and prepaid assets 120 Intangibles, net 230 Other current liabilities and accrued taxes (53 ) Long-term debt (obligation related to capital leases) (225 ) Total $ 3,069
Sequoia Golf Holdings LLC [Member] [Domain]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Sequoia Golf —On September 30, 2014 , we completed the Sequoia Golf acquisition, which was executed through the purchase of all the equity interests in each of Sequoia Golf Holdings, LLC and Parthenon-Sequoia Ltd. (“Sequoia Golf”). On the date of acquisition, Sequoia Golf was comprised of 30 owned golf and country clubs and 20 leased or managed clubs. The total purchase price was $260.0 million , net of $5.6 million of cash acquired and after customary closing adjustments including net working capital. The acquisition was funded through net proceeds of $244.6 million , net of discount and debt issuance costs, from incremental term loan borrowings under the Secured Credit Facilities and from cash and cash equivalents. See Note 10 for further description of the incremental term loan borrowings. The following summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: September 30, 2014 Receivables $ 10,204 Inventories, prepaids, notes receivable, current deferred tax assets and other assets 7,957 Land 54,990 Depreciable land improvements 88,025 Buildings and recreational facilities 46,931 Machinery and equipment and furniture and fixtures 26,954 Intangibles, net 9,756 Goodwill 54,352 Total assets acquired 299,169 Current liabilities (22,266 ) Long-term debt (obligation related to capital leases) (2,544 ) Long-term deferred tax liability, net (14,263 ) Noncontrolling interests in consolidated subsidiaries (89 ) Total liabilities and noncontrolling interests in consolidated subsidiaries (39,162 ) Net assets acquired $ 260,007
Business Acquisition, Pro Forma Information [Table Text Block]	The following table presents the unaudited pro forma consolidated financial information of ClubCorp as if the acquisition of Sequoia Golf was completed on December 26, 2012, the first day of fiscal year 2013. The following unaudited pro forma financial information includes adjustments for: (i) depreciation on acquired property and equipment; (ii) alignment of revenue recognition policies; (iii) amortization of intangible assets recorded at the date of the transaction; and (iv) transaction and business integration related costs. No adjustments were made to reflect anticipated synergies. This unaudited pro forma financial information is presented for informational purposes only and does not purport to be indicative of the results of future operations or the results that would have occurred had the transaction taken place on December 26, 2012. Fiscal Year Ended December 30, 2014 December 31, 2013 Pro forma revenues $ 1,001,599 $ 948,472 Pro forma net income (loss) attributable to ClubCorp $ (9,080 ) $ (55,178 ) Pro forma basic net income (loss) attributable to ClubCorp, per share $ (0.14 ) $ (1.02 ) Pro forma diluted net income (loss) attributable to ClubCorp, per share $ (0.14 ) $ (1.02 )
TPC-Piper Glen [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	TPC Piper Glen —On April 29, 2014 , we acquired Tournament Players Club (“TPC”) Piper Glen, a private golf club in Charlotte, North Carolina with a purchase price of $3.8 million for net cash consideration of $3.7 million . We recorded the following major categories of assets and liabilities: April 29, 2014 Land, depreciable land improvements and property and equipment $ 3,833 Receivables and inventory 210 Other current liabilities and accrued taxes (115 ) Long-term debt (obligation related to capital leases) and other liabilities (197 ) Total $ 3,731
TPC-Michigan [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	TPC Michigan —On April 29, 2014 , we acquired TPC Michigan, a semi-private golf club in Dearborn, Michigan with a purchase price of $3.0 million for net cash consideration of $2.6 million . We recorded the following major categories of assets and liabilities: April 29, 2014 Land, depreciable land improvements and property and equipment $ 3,643 Receivables, inventory and prepaid assets 235 Other current liabilities and accrued expenses (624 ) Long-term debt (obligation related to capital leases) (157 ) Deferred tax liability (175 ) Membership initiation deposits (370 ) Total $ 2,552
Prestonwood Country Club [Member] [Domain]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The Clubs of Prestonwood —On March 3, 2014 , we acquired The Clubs of Prestonwood, a private golf club comprised of two properties, The Creek in Dallas, Texas and The Hills in nearby Plano, Texas, with a purchase price of $11.2 million for net cash consideration of $10.9 million . We recorded the following major categories of assets and liabilities: March 3, 2014 Land, depreciable land improvements and property and equipment $ 14,742 Inventory and prepaid assets 97 Other current liabilities and accrued taxes (362 ) Long-term debt (obligation related to capital leases) (280 ) Deferred tax liability (1,300 ) Membership initiation deposits and other liabilities (1,994 ) Total $ 10,903

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 27, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The table below shows summarized financial information by segment for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 : Fiscal Year Ended 2016 2015 2014 Revenues Golf and Country Clubs (1) $ 879,085 $ 841,341 $ 693,489 Business, Sports and Alumni Clubs (1) 193,390 190,876 178,725 Other operations 25,016 19,853 10,062 Elimination of intersegment revenues and segment reporting adjustments (13,137 ) (14,383 ) (12,037 ) Revenues relating to divested clubs (2) 4,126 15,180 13,916 Total consolidated revenues $ 1,088,480 $ 1,052,867 $ 884,155 Golf and Country Clubs Adjusted EBITDA $ 260,595 $ 245,696 $ 202,887 Business, Sports and Alumni Clubs Adjusted EBITDA $ 41,592 $ 39,712 $ 34,727 Capital Expenditures Golf and Country Clubs $ 105,687 $ 107,632 $ 71,108 Business, Sports and Alumni Clubs 13,519 7,316 20,605 Other operations 22,693 16,724 5,483 Total consolidated capital expenditures $ 141,899 $ 131,672 $ 97,196 ______________________ (1) Includes segment reporting adjustments representing estimated deferred revenue, calculated using current membership life estimates, related to initiation payments that would have been recognized in the applicable period but for the application of purchase accounting in connection with the acquisition of CCI in 2006 and the acquisition of Sequoia Golf on September 30, 2014 . (2) When clubs are divested, the associated revenues are excluded from segment results for all periods presented. As of Total Assets December 27, 2016 December 29, 2015 Golf and Country Clubs $ 1,557,489 $ 1,554,448 Business, Sports and Alumni Clubs 88,967 89,823 Other operations 482,258 490,980 Consolidated $ 2,128,714 $ 2,135,251 The following table presents revenue by product type and revenue and long-lived assets by geographical region, excluding financial instruments. Foreign operations are primarily located in Mexico. Fiscal Year Ended 2016 2015 2014 Revenues by Type Dues $ 517,888 $ 492,565 $ 408,351 Food and beverage 302,510 291,582 251,838 Golf 174,756 173,982 144,139 Other 93,326 94,738 79,827 Total $ 1,088,480 $ 1,052,867 $ 884,155 2016 2015 2014 Revenues United States $ 1,083,068 $ 1,046,561 $ 877,780 All Foreign $ 5,412 $ 6,306 $ 6,375 Total $ 1,088,480 $ 1,052,867 $ 884,155 As of December 27, 2016 December 29, 2015 Long-Lived Assets United States 1,889,252 1,881,126 All Foreign 17,950 21,560 Total 1,907,202 1,902,686 The table below provides a reconciliation of Golf and Country Clubs Adjusted EBITDA and Business, Sports and Alumni Adjusted EBITDA to income (loss) before income taxes for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 : Fiscal Year Ended 2016 2015 2014 Golf and Country Clubs Adjusted EBITDA $ 260,595 $ 245,696 $ 202,887 Business, Sports and Alumni Clubs Adjusted EBITDA 41,592 39,712 34,727 Interest expense (87,188 ) (70,672 ) (65,209 ) Interest and investment income 608 5,517 2,582 Depreciation and amortization (107,200 ) (103,944 ) (80,792 ) Impairments and disposition of assets (1) (16,974 ) (24,546 ) (12,843 ) (Loss) income from divested clubs (2) (751 ) (25 ) 1,097 Loss on extinguishment of debt (3) — (2,599 ) (31,498 ) Non-cash adjustments (4) (255 ) (2,008 ) (2,007 ) Acquisition related costs (5) (1,409 ) (4,965 ) (10,568 ) Capital structure costs (6) (1,840 ) (10,047 ) (8,785 ) Centralization and transformation costs (7) (9,806 ) (8,495 ) (1,330 ) Other adjustments (8) (5,076 ) (7,397 ) (4,632 ) Equity-based compensation expense (9) (7,005 ) (4,970 ) (4,303 ) Deferred revenue adjustment (10) (5,419 ) (7,111 ) (5,644 ) Corporate expenses and other operations (11) (54,499 ) (52,090 ) (41,822 ) Income (loss) before income taxes $ 5,373 $ (7,944 ) $ (28,140 ) ______________________ (1) Includes non-cash impairment charges related to property and equipment and intangible assets and loss on disposals of assets (including property and equipment disposed of in connection with renovations). (2) Net income or loss from divested clubs that do not qualify as discontinued operations in accordance with GAAP. (3) Includes loss on extinguishment of debt calculated in accordance with GAAP. (4) Includes non-cash items related to purchase accounting associated with the acquisition of CCI in 2006 by affiliates of KSL Capital Partners, LLC (“KSL”). (5) Represents legal and professional fees related to the acquisition of clubs, including the acquisition of Sequoia Golf on September 30, 2014 . (6) Represents legal and professional fees related to our capital structure, including debt issuance and amendment costs and equity offering costs. (7) Includes fees and expenses associated with initial compliance with Section 404(b) of the Sarbanes-Oxley Act, which were primarily incurred in fiscal year 2015 and the twelve weeks ended March 22, 2016, and related centralization and transformation of administrative processes, finance processes and related IT systems. (8) Represents adjustments permitted by the credit agreement governing the Secured Credit Facilities including cash distributions from equity method investments less equity in earnings recognized for said investments, income or loss attributable to non-controlling equity interests and expenses paid to an affiliate of KSL. (9) Includes equity-based compensation expense, calculated in accordance with GAAP, related to awards held by certain employees, executives and directors. (10) Represents estimated deferred revenue, calculated using current membership life estimates, related to initiation payments that would have been recognized in the applicable period but for the application of purchase accounting in connection with the acquisition of CCI in 2006 and the acquisition of Sequoia Golf on September 30, 2014 . (11) Includes other business activities including ancillary revenues related to alliance arrangements, a portion of the revenue associated with upgrade offerings, costs of operations at managed clubs, corporate overhead expenses and shared services expenses.

EARNINGS PER SHARE EARNINGS P42

EARNINGS PER SHARE EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 27, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Presented below is basic and diluted EPS for the fiscal years ended December 27, 2016 , December 29, 2015 and December 30, 2014 : Fiscal Year Ended 2016 2015 2014 Basic Diluted Basic Diluted Basic Diluted Numerator for earnings per share $ 3,108 $ 3,108 $ (9,617 ) $ (9,617 ) $ 13,226 $ 13,226 Weighted-average shares outstanding 64,517 64,517 64,364 64,364 63,941 63,941 Effect of dilutive equity-based awards — 67 — — — 377 Total Shares 64,517 64,584 64,364 64,364 63,941 64,318 Net income (loss) attributable to ClubCorp per share $ 0.05 $ 0.05 $ (0.15 ) $ (0.15 ) $ 0.21 $ 0.21

EQUITY (Tables)

EQUITY (Tables)	12 Months Ended
	Dec. 27, 2016
Equity [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The fair market value of each RSA was estimated using Holdings’ closing share price on the date of grant. The fair market value of each PSU was estimated on the date of grant using a Monte Carlo simulation analysis which generates a distribution of possible future stock prices for Holdings and the peer group from the grant date to the end of the applicable performance period. The fair market value of each Adjusted EBITDA-Based PSU was estimated using Holdings’ closing share price on the date of grant. Assumptions used as inputs in the analysis are disclosed below. The risk-free rate is based on U.S. Treasury yields with a term commensurate to the applicable PSU performance period. Expected dividend yields were 0% as all dividends are assumed to be reinvested. The expected volatility for each PSU is based on the historical volatility of our common stock. Fiscal Year Ended December 27, 2016 December 29, 2015 Risk-free rate 0.90 % 0.86 % Expected dividends — % — % Expected volatility 26.2 % 24.5 % Expected term (years) 3.0 3.0
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	The following table shows total equity-based compensation expense included in the consolidated statements of operations: Fiscal Year Ended December 27, 2016 December 29, 2015 December 30, 2014 Club operating costs exclusive of depreciation $ 2,934 $ 1,440 $ 1,395 Selling, general and administrative 4,071 3,530 2,908 Pre-tax equity-based compensation expense 7,005 4,970 4,303 Less: benefit for income taxes (2,591 ) (1,858 ) (1,311 ) Equity-based compensation expense, net of tax $ 4,414 $ 3,112 $ 2,992
Schedule of Share-based Compensation, Activity [Table Text Block]	The following table summarizes RSA, PSU and Adjusted EBITDA-Based PSU activity for the periods presented: Restricted stock awards Performance-based awards (1) Shares Weighted Average Grant Date Fair Value Target shares Weighted Average Grant Date Fair Value Non-vested balance at December 30, 2014 228,066 $ 18.29 111,610 $ 17.08 Granted 214,306 $ 18.42 136,071 $ 19.64 Vested (82,025) $ 18.36 — $ — Forfeited (22,384) $ 18.11 (20,271 ) $ 18.44 Canceled (7,493 ) $ 18.50 — $ — Non-vested balance at December 29, 2015 330,470 $ 18.37 227,410 $ 18.49 Granted 876,418 $ 11.80 741,030 $ 9.87 Vested (130,681) $ 18.95 — $ — Forfeited (88,736) $ 13.48 (97,070 ) $ 14.72 Canceled (29,521 ) $ 18.63 — $ — Non-vested balance at December 27, 2016 957,950 $ 12.73 871,370 $ 11.58 ______________________ (1) Includes PSUs and Adjusted EBITDA-Based PSUs.
Dividends Declared [Table Text Block]	Dividends —The following is a summary of dividends declared or paid during the periods presented: Declaration Date Dividend Per Share Record Date Total Amount Payment Date Fiscal Year 2014 March 18, 2014 $ 0.12 April 3, 2014 $ 7,725 April 15, 2014 June 25, 2014 $ 0.12 July 7, 2014 $ 7,731 July 15, 2014 September 9, 2014 $ 0.12 October 3, 2014 $ 7,731 October 15, 2014 December 3, 2014 $ 0.13 January 2, 2015 $ 8,377 January 15, 2015 Fiscal Year 2015 March 20, 2015 $ 0.13 April 2, 2015 $ 8,399 April 15, 2015 June 25, 2015 $ 0.13 July 6, 2015 $ 8,417 July 15, 2015 September 3, 2015 $ 0.13 October 1, 2015 $ 8,416 October 15, 2015 December 9, 2015 $ 0.13 January 4, 2016 $ 8,416 January 15, 2016 Fiscal Year 2016 February 18, 2016 $ 0.13 April 5, 2016 $ 8,520 April 15, 2016 June 10, 2016 $ 0.13 July 1, 2016 $ 8,508 July 15, 2016 September 29, 2016 $ 0.13 October 10, 2016 $ 8,500 October 17, 2016 December 7, 2016 $ 0.13 January 6, 2017 $ 8,490 January 17, 2017

QUARTERLY RESULTS OF OPERATIO44

QUARTERLY RESULTS OF OPERATIONS (Tables)	12 Months Ended
	Dec. 27, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Table Text Block]	QUARTERLY RESULTS OF OPERATIONS (unaudited) The following table sets forth the historical unaudited quarterly financial data for the periods indicated. The information for each of these periods has been prepared on the same basis as the audited consolidated financial statements and, in our opinion, reflects all adjustments necessary to present fairly our financial results. Operating results for previous periods do not necessarily indicate results that may be achieved in any future period. For the sixteen weeks ended For the twelve weeks ended 2016 December 27, 2016 September 6, 2016 June 14, 2016 March 22, 2016 Total revenues $ 345,301 $ 259,332 $ 268,974 $ 214,873 Direct and selling, general and administrative expenses 312,207 236,556 239,335 208,429 Operating income 33,094 22,776 29,639 6,444 Net income (loss) 5,406 1,182 5,750 (8,313 ) Net income (loss) attributable to ClubCorp 5,224 1,188 5,579 (8,414 ) Net income (loss) attributable to ClubCorp per share, basic $ 0.08 $ 0.02 $ 0.08 $ (0.13 ) Net income (loss) attributable to ClubCorp per share, diluted $ 0.08 $ 0.02 $ 0.08 $ (0.13 ) For the sixteen weeks ended For the twelve weeks ended 2015 December 29, 2015 September 8, 2015 June 16, 2015 March 24, 2015 Total revenues $ 331,688 $ 255,360 $ 263,747 $ 202,072 Direct and selling, general and administrative expenses 313,148 238,126 246,567 195,216 Operating income 18,540 17,234 17,180 6,856 Net (loss) income (6,259 ) 1,185 (223 ) (4,276 ) Net (loss) income attributable to ClubCorp (6,346 ) 1,252 (196 ) (4,222 ) Net (loss) income attributable to ClubCorp per share, basic $ (0.10 ) $ 0.02 $ — $ (0.07 ) Net (loss) income attributable to ClubCorp per share, diluted $ (0.10 ) $ 0.02 $ — $ (0.07 )

SCHEDULE I - REGISTRANT'S CON45

SCHEDULE I - REGISTRANT'S CONDENSED FINANCIAL STATEMENTS Condensed Income Statement (Tables)	12 Months Ended
	Dec. 27, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Income Statement [Table Text Block]	Schedule I - Registrant’s Condensed Financial Statements ClubCorp Holdings, Inc. Registrant Only Financial Statements Condensed Statements of Operations and Comprehensive Income (Loss) For the Fiscal Years Ended December 27, 2016 , December 29, 2015 and December 30, 2014 (In thousands) 2016 2015 2014 Equity in net income (loss) of subsidiaries $ 3,577 $ (9,512 ) $ 13,226 NET INCOME (LOSS) 3,577 (9,512 ) 13,226 NET INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP HOLDINGS, INC. $ 3,577 $ (9,512 ) $ 13,226 NET INCOME (LOSS) 3,577 (9,512 ) 13,226 Equity in other comprehensive (loss) income of subsidiaries (2,389 ) (2,959 ) (3,220 ) COMPREHENSIVE INCOME (LOSS) 1,188 (12,471 ) 10,006 COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP HOLDINGS, INC. $ 1,188 $ (12,471 ) $ 10,006

SCHEDULE I - REGISTRANT'S CON46

SCHEDULE I - REGISTRANT'S CONDENSED FINANCIAL STATEMENTS Condensed Balance Sheet Statement (Tables)	12 Months Ended
	Dec. 27, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Balance Sheet [Table Text Block]	ClubCorp Holdings, Inc. Registrant Only Financial Statements Condensed Balance Sheets As of December 27, 2016 and December 29, 2015 (In thousands, except share and per share amounts) 2016 2015 ASSETS Investment in subsidiaries $ 150,952 $ 176,899 TOTAL ASSETS $ 150,952 $ 176,899 LIABILITIES AND EQUITY Dividends to owners declared, but unpaid - current 8,582 8,467 Dividends to owners declared, but unpaid - long-term — 68 TOTAL LIABILITIES $ 8,582 $ 8,535 EQUITY Common stock, $0.01 par value, 200,000,000 shares authorized; 65,498,897 and 64,740,736 issued and outstanding at December 27, 2016 and December 29, 2015, respectively 655 647 Additional paid-in capital 235,871 263,921 Accumulated deficit and accumulated other comprehensive loss (91,898 ) (96,204 ) Treasury stock, at cost (192,989 shares at December 27, 2016) (2,258 ) — Total stockholders’ equity 142,370 168,364 Total equity 142,370 168,364 TOTAL LIABILITIES AND EQUITY $ 150,952 $ 176,899

SCHEDULE I - REGISTRANT'S CON47

SCHEDULE I - REGISTRANT'S CONDENSED FINANCIAL STATEMENTS Condensed Cash Flow Statement (Tables)	12 Months Ended
	Dec. 27, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Cash Flow Statement [Table Text Block]	ClubCorp Holdings, Inc. Registrant Only Financial Statements Condensed Statements of Cash Flows For the Fiscal Years Ended December 27, 2016 , December 29, 2015 and December 30, 2014 (In thousands) 2016 2015 2014 CASH FLOWS FROM OPERATING ACTIVITIES: Net income (loss) $ 3,577 $ (9,512 ) $ 13,226 Adjustments to reconcile net loss to cash flows from operating activities: Equity in net (income) loss of subsidiary (3,577 ) 9,512 (13,226 ) Net cash provided by operating activities — — — CASH FLOWS FROM INVESTING ACTIVITIES: Contribution from subsidiary 33,972 33,664 30,765 Distribution to subsidiary — — — Net cash provided by (used in) investing activities 33,972 33,664 30,765 CASH FLOWS FROM FINANCING ACTIVITIES: Distribution to owners (33,972 ) (33,664 ) (30,765 ) Net cash (used in) provided by financing activities (33,972 ) (33,664 ) (30,765 ) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS — — — CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD — — — CASH AND CASH EQUIVALENTS - END OF PERIOD $ — $ — $ — Non-cash investing and financing activities are as follows: Distribution declared payable to owners $ 8,582 $ 8,535 $ 8,454

SCHEDULE I - REGISTRANT'S CON48

SCHEDULE I - REGISTRANT'S CONDENSED FINANCIAL STATEMENTS Schedule of Share-based Compensation, Activity (Tables)	12 Months Ended
	Dec. 27, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Activity [Table Text Block]	The following table summarizes RSA, PSU and Adjusted EBITDA-Based PSU activity for the periods presented: Restricted stock awards Performance-based awards (1) Shares Weighted Average Grant Date Fair Value Target shares Weighted Average Grant Date Fair Value Non-vested balance at December 30, 2014 228,066 $ 18.29 111,610 $ 17.08 Granted 214,306 $ 18.42 136,071 $ 19.64 Vested (82,025) $ 18.36 — $ — Forfeited (22,384) $ 18.11 (20,271 ) $ 18.44 Canceled (7,493 ) $ 18.50 — $ — Non-vested balance at December 29, 2015 330,470 $ 18.37 227,410 $ 18.49 Granted 876,418 $ 11.80 741,030 $ 9.87 Vested (130,681) $ 18.95 — $ — Forfeited (88,736) $ 13.48 (97,070 ) $ 14.72 Canceled (29,521 ) $ 18.63 — $ — Non-vested balance at December 27, 2016 957,950 $ 12.73 871,370 $ 11.58 ______________________ (1) Includes PSUs and Adjusted EBITDA-Based PSUs.
Parent Company [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Activity [Table Text Block]	The following table summarizes RSA, PSU and Adjusted EBITDA-Based PSU activity for the periods presented:: Restricted stock awards Performance-based awards (1) Shares Weighted Average Grant Date Fair Value Target shares Weighted Average Grant Date Fair Value Non-vested balance at December 30, 2014 228,066 $ 18.29 111,610 $ 17.08 Granted 214,306 $ 18.42 136,071 $ 19.64 Vested (82,025) $ 18.36 — $ — Forfeited (22,384) $ 18.11 (20,271 ) $ 18.44 Canceled (7,493 ) $ 18.50 — $ — Non-vested balance at December 29, 2015 330,470 $ 18.37 227,410 $ 18.49 Granted 876,418 $ 11.80 741,030 $ 9.87 Vested (130,681) $ 18.95 — $ — Forfeited (88,736) $ 13.48 (97,070 ) $ 14.72 Canceled (29,521 ) $ 18.63 — $ — Non-vested balance at December 27, 2016 957,950 $ 12.73 871,370 $ 11.58 ______________________ (1) Includes PSUs and Adjusted EBITDA-Based PSUs.

ORGANIZATION Details of Segment

ORGANIZATION Details of Segments and Clubs (Details)	Dec. 27, 2016Club
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of Golf Clubs Owned, Leased or Operated through Joint Venture	150
Number of Golf Clubs Managed	9
Number of Business, Sports & Alumni Clubs Owned, Leased or Operated through Joint Venture	44
Number of Business Sports & Alumni Clubs Managed	3
Number of States in which Entity Operates	26
Number of Foreign Countries in which Entity Operates	2

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014	Mar. 22, 2016	Dec. 31, 2013
Accounting Policies [Line Items]
Lease Agreement Period, Maximum	99 years
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	$ 0	$ 0	$ 0
Translation Adjustment Functional to Reporting Currency, Gain (Loss), Reclassified to Earnings, Net of Tax	0	0	0
Advertising Expense	5,900,000	6,300,000	5,500,000
Beginning allowance	5,111,000	5,509,000	5,424,000		$ 3,666,000
Bad debt expense, excluding portion related to notes receivable	3,141,000	2,605,000	2,760,000
Allowance for Doubtful Accounts Receivable, Write-offs	$ (3,539,000)	(2,520,000)	(1,002,000)
Cumulative effect adjustment from adoption of accounting guidance		2,315,000
Membership deposits nonrefundable term (years)	30 years
Membership initiation fees and deposits revenue	$ 14,200,000	13,600,000	$ 13,100,000
Capitalized Computer Software, Net	$ 24,300,000	$ 9,900,000
Minimum [Member]
Accounting Policies [Line Items]
Financing Receivable, Net Contractual Term	1 year
Estimated Expected Membership Lives	1 year	1 year	1 year
Maximum
Accounting Policies [Line Items]
Financing Receivable, Net Contractual Term	6 years
Estimated Expected Membership Lives	20 years	20 years	20 years
Weighted Average [Member]
Accounting Policies [Line Items]
Golf & Country Membership Expected Lives	7 years	7 years	7 years
Business, Sports & Alumni Membership Expected Lives	3 years	3 years	3 years
Accumulated Deficit
Accounting Policies [Line Items]
Cumulative effect adjustment from adoption of accounting guidance		$ 3,118,000
Additional Paid-in Capital
Accounting Policies [Line Items]
Cumulative effect adjustment from adoption of accounting guidance		(803,000)
Loan Origination Fees [Member]
Accounting Policies [Line Items]
Cumulative effect adjustment from adoption of accounting guidance				$ 13,000,000
Deferred Tax Asset [Member]
Accounting Policies [Line Items]
Cumulative effect adjustment from adoption of accounting guidance				$ 22,600,000
Deferred Tax Liability [Member]
Accounting Policies [Line Items]
Cumulative effect adjustment from adoption of accounting guidance		$ 2,300,000

SUMMARY OF SIGNIFICANT ACCOUN51

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Schedule of Property and Equipment Useful Lives (Details)	12 Months Ended
	Dec. 27, 2016
Land Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Land Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Buildings and recreational facilities | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Buildings and recreational facilities | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Machinery and equipment | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	1 year
Machinery and equipment | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Leasehold improvements | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	1 year
Leasehold improvements | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Furniture and fixtures | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Furniture and fixtures | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years

SUMMARY OF SIGNIFICANT ACCOUN52

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Schedule of Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Beginning allowance	$ 5,111	$ 5,509	$ 5,424	$ 3,666
Bad debt expense, excluding portion related to notes receivable	3,141	2,605	2,760
Write offs	3,539	2,520	1,002
Ending allowance	$ 5,111	$ 5,509	$ 5,424

VARIABLE INTEREST ENTITIES (Nar

VARIABLE INTEREST ENTITIES (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 27, 2016USD ($)Entity	Dec. 29, 2015USD ($)
Variable Interest Entity [Line Items]
Number of variable interest entities (VIEs) | Entity	3
Variable Interest Entities Assets	$ 11,376	$ 11,285
Total assets of the entity	11,400	$ 11,300
Variable Interest Entity One | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Variable interest entity financial support	600
Variable Interest Entities Assets	3,800
Variable Interest Entity One and Two | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Variable interest entity financial support	5,300
Variable Interest Entities Assets	$ 6,700

VARIABLE INTEREST ENTITIES (Sch

VARIABLE INTEREST ENTITIES (Schedule of Classification and Carrying Amounts of Variable Interest Entities Assets and Liabilities Net) (Details) - USD ($) $ in Thousands	Dec. 27, 2016	Dec. 29, 2015
Variable Interest Entity [Line Items]
Variable Interest Entities Assets	$ 11,376	$ 11,285
Variable Interest Entities Assets and Liabilities, Net	11,376	11,285
Current assets
Variable Interest Entity [Line Items]
Variable Interest Entities Assets	1,041	1,201
Fixed assets, net
Variable Interest Entity [Line Items]
Variable Interest Entities Assets	9,489	9,245
Other assets
Variable Interest Entity [Line Items]
Variable Interest Entities Assets	846	839
Current liabilities
Variable Interest Entity [Line Items]
Variable Interest Entities Liabilities	1,125	1,228
Long-term debt
Variable Interest Entity [Line Items]
Variable Interest Entities Liabilities	13,035	13,026
Other long-term liabilities
Variable Interest Entity [Line Items]
Variable Interest Entities Liabilities	24,906	23,817
Noncontrolling interest
Variable Interest Entity [Line Items]
Variable Interest Entities Assets and Liabilities, Net	5,401	5,619
Company capital
Variable Interest Entity [Line Items]
Variable Interest Entities Assets and Liabilities, Net	$ (33,091)	$ (32,405)

INVESTMENTS (Narrative) (Detail

INVESTMENTS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Schedule of Equity Method Investments [Line Items]
Return on Equity Investment included in Investment Income	$ 0	$ 5,100	$ 2,200
Equity method investments	400	500
Avendra LLC
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 1,100	2,000
Equity method investment ownership percentage	10.20%
Volume rebates	$ 4,700	$ 4,200	$ 3,500

FAIR VALUE (Schedule of Fair Va

FAIR VALUE (Schedule of Fair Value) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Secured Credit Facilities Term Loan | Secured Debt [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	$ 4,800	$ 5,500
Certain property and equipment [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Property, Plant, and Equipment, Fair Value Disclosure	376	52	$ 1,076
Impairment Of Assets [Member] | Certain property and equipment [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impairment of Long-Lived Assets Held-for-use	3,233	2,687	1,443
Trade Names [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	0	0	760
Trade Names [Member] | Impairment Of Assets [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	0	0	60
Liquor Licenses | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure	0	21	20
Liquor Licenses | Impairment Of Assets [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	0	7	2
Management Contracts | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Finite-lived Intangible Assets, Fair Value Disclosure	0	0	0
Management Contracts | Impairment Of Assets [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impairment of Intangible Assets, Finite-lived	224	827	820
Cost-method Investments and Other Assets [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Assets, Fair Value Disclosure	0
Cost-method Investments and Other Assets [Member] | Impairment Of Assets [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Asset Impairment Charges	1,197
Drilling Rights [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Assets, Fair Value Disclosure		600	0
Drilling Rights [Member] | Impairment Of Assets [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impairment of Oil and Gas Properties		1,623	$ 0
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	1,046,473	1,069,463
Reported Value Measurement [Member] | Level 2 (1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	996,199	1,019,511
Reported Value Measurement [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	50,274	49,952
Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	1,067,790	1,061,419
Estimate of Fair Value Measurement [Member] | Level 2 (1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	1,026,323	1,020,625
Estimate of Fair Value Measurement [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	$ 41,467	$ 40,794

PROPERTY AND EQUIPMENT (Schedul

PROPERTY AND EQUIPMENT (Schedule of Property and Equipment) (Details) - USD ($) $ in Thousands	Dec. 27, 2016	Dec. 29, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,166,150	$ 2,076,480
Accumulated depreciation	(612,768)	(541,960)
Total	1,553,382	1,534,520
Land and non-depreciable land improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	600,402	600,819
Depreciable land improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	495,520	478,352
Buildings and recreational facilities
Property, Plant and Equipment [Line Items]
Property and equipment, gross	534,944	511,124
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	299,900	264,129
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	111,755	111,184
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	105,195	97,459
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 18,434	$ 13,413

PROPERTY AND EQUIPMENT (Narrati

PROPERTY AND EQUIPMENT (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Property, Plant and Equipment [Abstract]
Depreciation	$ 105,437	$ 101,037	$ 79,394
Interest Costs Capitalized	400	300	200
Proceeds from insurance	12,190	0	0
Loss on Disposition of Assets Related to Inclement Weather	$ 3,200	$ 0	$ 0

GOODWILL AND INTANGIBLE ASSET59

GOODWILL AND INTANGIBLE ASSETS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 312,811	$ 312,811	$ 312,811
Amortization	1,763	2,907	1,398
Intangible Asset Disposals	1,100	600
Golf And Country Club [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	167,460	167,460	167,460
Business Sports And Alumni Club [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 145,351	$ 145,351	$ 145,351

GOODWILL AND INTANGIBLE ASSET60

GOODWILL AND INTANGIBLE ASSETS (Schedule of Intangible Assets and Goodwill) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Finite-Lived Intangible Assets, Net	$ 2,406
Intangible Assets, Gross (Excluding Goodwill)	33,388	$ 34,783
Accumulated Amortization	(4,040)	(3,531)
Intangible Assets, Net (Excluding Goodwill)	29,348	31,252
Goodwill	312,811	312,811	$ 312,811
Intangible Asset Disposals	1,100	600
Member Relationships
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Intangible assets with finite lives	2,866	2,866
Finite-Lived Intangible Assets, Net	313	959
Accumulated Amortization	(2,553)	(1,907)
Management Contracts
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Intangible assets with finite lives	3,580	3,959
Finite-Lived Intangible Assets, Net	2,093	2,971
Accumulated Amortization	$ (1,487)	(988)
Trade Names [Member]
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years
Intangible assets with finite lives	$ 0	1,100
Finite-Lived Intangible Assets, Net	0	464
Accumulated Amortization	0	(636)
Trade names
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Intangible assets with indefinite lives	24,790	24,790
Liquor Licenses
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Intangible assets with indefinite lives	$ 2,152	$ 2,068
Minimum [Member] | Member Relationships
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years
Minimum [Member] | Management Contracts
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	1 year
Maximum [Member] | Member Relationships
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	7 years
Maximum [Member] | Management Contracts
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years

GOODWILL AND INTANGIBLE ASSET61

GOODWILL AND INTANGIBLE ASSETS (Schedule of Finite Lived Intangible Assets Future Amortization Expense) (Details) $ in Thousands	Dec. 27, 2016USD ($)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	$ 699
Finite-Lived Intangible Assets, Amortization Expense, Year Two	582
Finite-Lived Intangible Assets, Amortization Expense, Year Three	347
Finite-Lived Intangible Assets, Amortization Expense, Year Four	212
Finite-Lived Intangible Assets, Amortization Expense, Year Five	190
Finite-Lived Intangible Assets, Amortization Expense, Thereafter	376
Finite-Lived Intangible Assets, Net	$ 2,406

GOODWILL AND INTANGIBLE ASSET62

GOODWILL AND INTANGIBLE ASSETS (Schedule of Goodwill) (Details) - USD ($) $ in Thousands	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Goodwill [Roll Forward]
Goodwill	$ 312,811	$ 312,811	$ 312,811
Golf and Country Clubs
Goodwill [Roll Forward]
Goodwill	167,460	167,460	167,460
Business, Sports and Alumni Clubs
Goodwill [Roll Forward]
Goodwill	$ 145,351	$ 145,351	$ 145,351

OTHER ASSETS (Details)

OTHER ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2015	Dec. 30, 2014	Dec. 27, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Insurance Settlements Receivable	$ 4,400		$ 5,600
Replacement Reserve Escrow	3,500		2,900
Other Assets, Miscellaneous, Noncurrent	2,600		2,000
Capitalized Costs, Mineral Interests in Unproved Properties	700		$ 700
Fair Value, Inputs, Level 3 [Member] | Drilling Rights [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Assets, Fair Value Disclosure	600	$ 0
Fair Value, Inputs, Level 3 [Member] | Impairment Of Assets [Member] | Drilling Rights [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impairment of Oil and Gas Properties	$ 1,623	$ 0

CURRENT AND LONG-TERM LIABILI64

CURRENT AND LONG-TERM LIABILITIES (Schedule of Current Liabilities) (Details) - USD ($) $ in Thousands	Dec. 27, 2016	Dec. 29, 2015
Payables and Accruals [Abstract]
Accrued compensation	$ 25,367	$ 27,247
Accrued interest	7,978	2,618
Other accrued expenses	9,194	7,576
Total accrued expenses	42,539	37,441
Accrual for Taxes Other than Income Taxes, Current	19,256	15,473
Accrued Income Taxes, Current	0	0
Total accrued taxes	19,256	15,473
Advance event and other deposits	20,051	18,708
Unearned dues	16,795	14,225
Deferred membership revenues	12,083	12,175
Insurance reserves	9,704	11,317
Dividends to owners declared, but unpaid	8,582	8,467
Other current liabilities	3,877	4,300
Total other current liabilities	$ 71,092	$ 69,192

CURRENT AND LONG-TERM LIABILI65

CURRENT AND LONG-TERM LIABILITIES (Schedule of Other Long Term Liabilities) (Details) - USD ($) $ in Thousands	Dec. 27, 2016	Dec. 29, 2015
Payables and Accruals [Abstract]
Uncertain tax positions	$ 7,049	$ 7,343
Deferred membership revenues	46,089	45,960
Casualty insurance loss reserves - long-term portion	19,851	14,659
Above market lease intangibles	251	352
Deferred rent	32,316	29,250
Accrued interest on notes payable related to Non-Core Development Entities	24,298	23,236
Other	3,055	2,857
Total other long-term liabilities	$ 132,909	$ 123,657

DEBT AND CAPITAL LEASES (Narrat

DEBT AND CAPITAL LEASES (Narrative) (Details) $ in Thousands	Dec. 15, 2015USD ($)	Apr. 11, 2014USD ($)	Oct. 28, 2013USD ($)	Oct. 31, 2010	Dec. 27, 2016USD ($)	Dec. 29, 2015USD ($)	Dec. 30, 2014USD ($)	Sep. 30, 2016	Aug. 09, 2016USD ($)	Jan. 25, 2016USD ($)	May 28, 2015	Sep. 30, 2014USD ($)	Dec. 31, 2013USD ($)	May 22, 2013USD ($)Option	Dec. 25, 2012USD ($)	Nov. 30, 2010USD ($)	Oct. 01, 2010USD ($)	Jul. 31, 2008USD ($)
Debt Instrument [Line Items]
Long-term Debt, Gross					$ 1,051,274	$ 1,074,952
Redemption premium payment included in loss on extinguishment of debt					0	0	$ 27,452
Revolving Credit Facility [Member] | Secured Credit Facilities Revolving Notes [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross					$ 0	$ 0
Debt Instrument, Interest Rate, Stated Percentage					3.77%	3.42%
Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity					$ 145,000
Line of Credit Facility, Current Borrowing Capacity					175,000	$ 135,000				$ 175,000
Letters of Credit Outstanding, Amount					30,000
Line of Credit Facility, Additional Borrowing Capacity					125,000
Unsecured Debt [Member] | Senior Unsecured Notes 2015 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 350,000
Long-term Debt, Gross					$ 350,000	$ 350,000
Debt Instrument, Interest Rate, Stated Percentage	8.25%				8.25%	8.25%
Debt Issuance Costs, Gross	$ 7,300
Unsecured Debt [Member] | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount																$ 415,000
Write off of Deferred Debt Issuance Cost							4,000
Debt Instrument, Interest Rate, Stated Percentage																10.00%
Early Repayment of Debt			$ 145,300
Debt Instrument, Redemption Price, Percentage		110.17677%	110.00%
Amount paid to Trustee for redemption of bonds including principal, interest and redemption premium		$ 309,200
Redemption premium payment included in loss on extinguishment of debt							27,500
Mortgages [Member] | Wells Fargo Mortgage Loan [Member]
Debt Instrument [Line Items]
Mortgage Loan Mortgage Obligation Face Amount									$ 37,000
Long-term Debt, Gross					$ 36,811	$ 0
Debt Instrument, Interest Rate, Stated Percentage					3.67%	0.00%
Mortgages [Member] | General Electric Capital Corporation Mortgage Loan [Member]
Debt Instrument [Line Items]
Mortgage Loan Mortgage Obligation Face Amount																		$ 32,000
Long-term Debt, Gross					$ 0	$ 29,112
Debt Instrument, Interest Rate, Stated Percentage					0.00%	6.00%
Mortgages [Member] | Atlantic Capital Bank Mortgage Loan [Member]
Debt Instrument [Line Items]
Mortgage Loans on Real Estate, Face Amount of Mortgages																	$ 4,000
Debt Instrument Payment Amortization Period				25 years
Long-term Debt, Gross					$ 0	$ 3,173
Debt Instrument, Interest Rate, Stated Percentage					0.00%	4.50%
Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member]
Debt Instrument [Line Items]
Mortgage Loan Mortgage Obligation Face Amount														$ 5,000
Mortgage Loan Mortgage Obligation Options To Extend Maturity | Option														2
Long-term Debt, Gross					$ 0	$ 3,842
Secured Debt [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Debt Instrument, Face Amount	675,000	350,000										$ 250,000
Debt Instrument, Unamortized Discount	$ 3,400	$ 1,800										$ 1,900
Senior Secured Leverage Ratio Required for Additional Revolver Capacity	3.50				3.50
Senior Secured Leverage Ratio Requirement	4.50				4.50
Total Leverage Ratio Required	5.75				5.75
Write off of Deferred Debt Issuance Cost						1,900
Write off of Unamortized Debt Discount						700
Senior Secured Leverage Ratio Actual					2.79
Total Leverage Ratio Actual Amount					4.20
Long-term Debt, Gross					$ 651,000	$ 675,000
Debt Instrument, Interest Rate, Stated Percentage					4.00%	4.25%
Debt Issuance Costs, Gross					$ 0	$ 0	1,900						$ 4,400		$ 800	$ 6,400
Debt Issuance Costs Recorded to Expense					$ 1,800	$ 9,300	$ 6,400
Early Repayment of Debt	$ 226,100
Option 2 [Member] | Mortgages [Member] | Atlantic Capital Bank Mortgage Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						4.50%
Option 1 [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					4.00%	4.25%		4.00%			4.25%	4.50%
Prime Rate [Member] | Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					0.00%	4.50%
Prime Rate [Member] | Option 1 [Member] | Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						4.50%
Libor Rate [Member] | Revolving Credit Facility Tranche B [Member] | Secured Credit Facilities Revolving Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate					3.00%	3.00%
Libor Rate [Member] | Option 2 [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Variable Percentage					3.00%	3.25%		3.00%			3.25%	3.50%
Thirty Days Libor [Member] | Option 1 [Member] | Mortgages [Member] | Wells Fargo Mortgage Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate					2.90%
Debt Instrument, Interest Rate, Variable Percentage					2.90%
Thirty Days Libor [Member] | Option 1 [Member] | Mortgages [Member] | Atlantic Capital Bank Mortgage Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate						3.00%
Minimum [Member] | Option 2 [Member] | Mortgages [Member] | Wells Fargo Mortgage Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					0.25%
Maximum [Member] | Option 2 [Member] | Mortgages [Member] | General Electric Capital Corporation Mortgage Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						1.00%

DEBT AND CAPITAL LEASES (Schedu

DEBT AND CAPITAL LEASES (Schedule of Long Term Debt and Capital Leases) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Sep. 30, 2016	Dec. 15, 2015	May 28, 2015	Sep. 30, 2014	Apr. 11, 2014
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 1,051,274	$ 1,074,952
Capital leases	52,207	43,271
Long Term Debt and Capital Lease Obligations Current and Noncurrent	1,103,481	1,118,223
Less current portion	(19,422)	(20,414)
Long-term debt	1,067,071	1,079,320
Unsecured Debt | Senior Unsecured Notes 2015 [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 350,000	$ 350,000
Debt Instrument, Interest Rate, Stated Percentage	8.25%	8.25%		8.25%
Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	$ 145,000
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	$ (4,800)	$ (5,500)
Secured Debt [Member] | Secured Credit Facilities Term Loan | Fixed rate
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.00%	4.25%	4.00%		4.25%	4.50%
Secured Debt [Member] | Secured Credit Facilities Term Loan | Fixed plus variable rate | LIBOR
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Variable Percentage	3.00%	3.25%	3.00%		3.25%	3.50%
Revolving Credit Facility [Member] | Secured Credit Facilities Revolving Notes [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 0	$ 0
Debt Instrument, Interest Rate, Stated Percentage	3.77%	3.42%
Mortgages [Member] | General Electric Capital Corporation Mortgage Loan [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 0	$ 29,112
Debt Instrument, Interest Rate, Stated Percentage	0.00%	6.00%
Mortgages [Member] | General Electric Capital Corporation Mortgage Loan [Member] | Fixed rate | Three month LIBOR
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		5.00%
Mortgages [Member] | Wells Fargo Mortgage Loan [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 36,811	$ 0
Debt Instrument, Interest Rate, Stated Percentage	3.67%	0.00%
Mortgages [Member] | Wells Fargo Mortgage Loan [Member] | Fixed rate | Thirty Days Libor [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.90%
Debt Instrument, Interest Rate, Variable Percentage	2.90%
Mortgages [Member] | Atlantic Capital Bank Mortgage Loan
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 0	$ 3,173
Debt Instrument, Interest Rate, Stated Percentage	0.00%	4.50%
Mortgages [Member] | Atlantic Capital Bank Mortgage Loan | Fixed rate | Thirty Days Libor [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		3.00%
Mortgages [Member] | Atlantic Capital Bank Mortgage Loan | Fixed plus variable rate
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		4.50%
Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 0	$ 3,842
Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member] | Prime Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.00%	4.50%
Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member] | Fixed rate | Prime Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		4.50%
Other notes | Other Notes related to Non Core Development Entities [Member] [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 11,837	$ 11,837
Debt Instrument, Interest Rate, Stated Percentage	9.00%	9.00%
Other notes | Other notes
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 1,626	$ 1,988
Minimum [Member] | Mortgages [Member] | Wells Fargo Mortgage Loan [Member] | Fixed plus variable rate
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.25%
Minimum [Member] | Other notes
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.75%	4.75%
Maximum [Member] | Mortgages [Member] | General Electric Capital Corporation Mortgage Loan [Member] | Fixed plus variable rate
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		1.00%
Maximum [Member] | Other notes
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.00%	6.00%
Secured Debt [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 651,000	$ 675,000
Debt Instrument, Interest Rate, Stated Percentage	4.00%	4.25%
Debt Instrument, Unamortized Discount				$ 3,400		$ 1,900	$ 1,800
Loan Discount [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount	$ 4,801	$ 5,489
Loan Origination Fees [Member]
Debt Instrument [Line Items]
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	$ (12,187)	$ (13,000)

DEBT AND CAPITAL LEASES (Sche68

DEBT AND CAPITAL LEASES (Schedule of Long Term Debt maturities) (Details) - USD ($) $ in Thousands	Dec. 27, 2016	Jan. 25, 2016	Dec. 29, 2015
Debt Instrument [Line Items]
Debt, 2017	$ 1,068
Capital Leases, 2017	18,354
Total, 2017	19,422
Debt, 2018	1,086
Capital Leases, 2018	15,168
Total, 2018	16,254
Debt, 2019	35,565
Capital Leases, 2019	10,519
Total, 2019	46,084
Debt, 2020	96
Capital Leases, 2020	5,792
Total, 2020	5,888
Debt, 2021	0
Capital Leases, 2021	2,374
Total, 2021	2,374
Debt, Thereafter	1,013,459
Capital Leases, Thereafter	0
Total, Thereafter	1,013,459
Total, Debt	1,051,274
Total, Capital Leases	52,207		$ 43,271
Long Term Debt and Capital Lease Obligations Current and Noncurrent	1,103,481
Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 175,000	$ 175,000	$ 135,000

DEBT AND CAPITAL LEASES Debt In

DEBT AND CAPITAL LEASES Debt Instrument Redemption (Details) - Unsecured Debt [Member] - Senior Unsecured Notes 2015 [Member]	12 Months Ended
	Dec. 27, 2016
Debt Instrument, Redemption [Line Items]
Debt Instrument, Redemption Price, Percentage, Change of Control	101.00%
Debt Instrument, Redemption, Period One [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument, Redemption Price, Percentage, before Make-Whole Premium	100.00%
Debt Instrument, Percentage of Principal Allowed to be Redeemed	40.00%
Debt Instrument, Redemption Price, Percentage	108.25%
Debt Instrument, Percentage of Principal Required Outstanding after Early Redemption	50.00%
Debt Instrument, Redemption, Period One [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument, Redemption Price, Percentage	106.188%
Debt Instrument, Redemption, Period One [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument, Redemption Price, Percentage	104.125%
Debt Instrument, Redemption, Period One [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument, Redemption Price, Percentage	102.063%
Debt Instrument, Redemption, Period One [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument, Redemption Price, Percentage	100.00%

LEASES (Details)

LEASES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Leases [Abstract]
Lease Agreement Period, Maximum	99 years
Operating Leases, Rent Expense, Net	$ 31,500	$ 32,400	$ 29,100
Operating Leases, Rent Expense, Contingent Rentals	9,400	$ 10,100	$ 9,200
Schedule of Capital Leased Assets & Operating Leased Assets [Line Items]
Capital Leases, Future Minimum Payments Due, Next Twelve Months	18,354
Capital Leases, Future Minimum Payments Due in Two Years	15,168
Capital Leases, Future Minimum Payments Due in Three Years	10,519
Capital Leases, Future Minimum Payments Due in Four Years	5,792
Capital Leases, Future Minimum Payments Due in Five Years	2,374
Capital Leases, Future Minimum Payments Due Thereafter	0
Other Capitalized Property Plant and Equipment [Member]
Schedule of Capital Leased Assets & Operating Leased Assets [Line Items]
Capital Leases, Future Minimum Payments Due, Next Twelve Months	20,591
Operating Leases, Future Minimum Payments Due, Next Twelve Months	22,920
Capital Leases, Future Minimum Payments Due in Two Years	16,882
Operating Leases, Future Minimum Payments, Due in Two Years	21,170
Capital Leases, Future Minimum Payments Due in Three Years	11,682
Operating Leases, Future Minimum Payments, Due in Three Years	19,044
Capital Leases, Future Minimum Payments Due in Four Years	6,398
Operating Leases, Future Minimum Payments, Due in Four Years	17,177
Capital Leases, Future Minimum Payments Due in Five Years	2,601
Operating Leases, Future Minimum Payments, Due in Five Years	17,011
Capital Leases, Future Minimum Payments Due Thereafter	0
Operating Leases, Future Minimum Payments, Due Thereafter	108,928
Capital Leases, Future Minimum Payments Due	58,154
Operating Leases, Future Minimum Payments Due	206,250
Capital Leases, Future Minimum Payments, Interest Included in Payments	5,947
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments	52,207
Current liabilities
Schedule of Capital Leased Assets & Operating Leased Assets [Line Items]
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments	$ 18,298

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) $ in Thousands	1 Months Ended	12 Months Ended
	Oct. 31, 2014USD ($)	Dec. 27, 2016USD ($)	Dec. 29, 2015USD ($)	Dec. 30, 2014USD ($)	Dec. 31, 2013USD ($)
Income Tax Disclosure [Abstract]
Federal statutory rate		35.00%
Foreign Jurisdictions in which the entity files Income Tax Returns		3
Deferred Tax Assets, Valuation Allowance		$ 12,820	$ 13,664
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 11,800	600	800	$ (10,600)
Uncertain tax positions		7,049	7,343
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued		2,900	2,300
Unrecognized Tax Benefits Maximum Impact To Effective Tax Rate		4,200
Unrecognized Tax Benefits, Period Increase (Decrease)	48,600
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities	11,700
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions	36,900	240	604	48,636
Income Tax Benefit Related to IRS Audit	$ 43,700
Increase in Unrecognized Tax Benefit, including interest and penalties				7,300
Income Tax Contingency [Line Items]
Unrecognized Tax Benefits		5,484	$ 6,373	$ 7,542	$ 50,378
Tax Audit Year 2008 [Domain]
Income Tax Contingency [Line Items]
Tax Contingencies Subject To Compromise, Not Recorded		3,000
Tax Audit Year 2009 [Domain]
Income Tax Contingency [Line Items]
Unrecognized Tax Benefits		$ 4,000

INCOME TAXES Schedule of Income

INCOME TAXES Schedule of Income before Income Tax, Domestic and Foreign (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Income Tax Disclosure [Abstract]
Income (Loss) from Continuing Operations before Income Taxes, Domestic	$ 6,389	$ (7,628)	$ (27,474)
Income (Loss) from Continuing Operations before Income Taxes, Foreign	(1,016)	(316)	(666)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest	$ 5,373	$ (7,944)	$ (28,140)

INCOME TAXES Schedule of Compon

INCOME TAXES Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Income Tax Disclosure [Abstract]
Current Federal Tax Expense (Benefit)	$ 758	$ (669)	$ 42,400
Current State and Local Tax Expense (Benefit)	(3,855)	(6,010)	1,242
Current Foreign Tax Expense (Benefit)	(1,299)	(977)	(62)
Current Income Tax Expense (Benefit)	(4,396)	(7,656)	43,580
Deferred Federal Income Tax Expense (Benefit)	(743)	4,300	(1,277)
Deferred State and Local Income Tax Expense (Benefit)	3,791	1,727	(834)
Deferred Income Tax Expense (Benefit)	3,048	6,027	(2,111)
Income Tax Expense (Benefit)	$ (1,348)	$ (1,629)	$ 41,469

INCOME TAXES Schedule of Effect

INCOME TAXES Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount	$ (1,880)	$ 2,780	$ 10,113
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount	855	(1,041)	(2,607)
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Amount	(89)	(117)	(127)
Income Tax Reconciliation Asset Tax And Impuesto Empresarial Tasa Unica Foreign Tax	(3)	(210)	(62)
Effective Income Tax Rate Reconciliation, Tax Contingency, Amount	(829)	(749)	36,409
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Amount	(370)	(29)	(298)
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Transaction Costs, Amount	0	(311)	(1,777)
Effective Income Tax Rate Reconciliation, Membership initiation deposits	1,853	0	0
Effective Income Tax Rate Reconciliation, Tax Credit, Amount	1,362	639	0
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Other, Amount	(442)	(571)	1,191
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Amount	(64)	0	0
Federal Income Tax Expense (Benefit), Continuing Operations	(1,348)	(1,629)	41,469
State and Local Jurisdiction [Member]
Valuation Allowance [Line Items]
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	(1,097)	(1,820)	(245)
Foreign Tax Authority [Member]
Valuation Allowance [Line Items]
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	(457)	(200)	(1,128)
Domestic Tax Authority [Member]
Valuation Allowance [Line Items]
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ (187)	$ 0	$ 0

INCOME TAXES Summary of Operati

INCOME TAXES Summary of Operating Loss Carryforwards (Details) $ in Thousands	Dec. 27, 2016USD ($)
Internal Revenue Service (IRS) [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 63,925
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	226,433
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	46,228
Foreign Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 18,766

INCOME TAXES Schedule of Deferr

INCOME TAXES Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 27, 2016	Dec. 29, 2015
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	$ 22,374	$ 16,962
Deferred Tax Assets Operating Loss Carryforwards, State And Foreign	14,664	13,487
Deferred Tax Assets, Deferred Income	72,300	70,669
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Reserves	18,589	18,564
Deferred Tax Assets, State Taxes	4,587	4,464
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Deferred Rent	12,589	11,480
Deferred Tax Assets, Other	22,168	16,095
Deferred Tax Assets, Gross	167,271	151,721
Deferred Tax Liabilities Discounts On Membership Deposits And Acquired Notes	(130,954)	(138,735)
Deferred Tax Liabilities, Property, Plant and Equipment	(221,215)	(200,665)
Deferred Tax Liabilities, Tax Deferred Income	(364)	(1,151)
Deferred Tax Liabilities, Intangible Assets	(6,621)	(7,491)
Deferred Tax Liabilities, Other	(391)	(472)
Deferred Tax Liabilities, Gross	(359,545)	(348,514)
Deferred Tax Liabilities, Net	(205,094)	(210,457)
Valuation Allowance [Line Items]
Deferred Tax Assets, Valuation Allowance	(12,820)	(13,664)
Domestic Tax Authority [Member]
Valuation Allowance [Line Items]
Deferred Tax Assets, Valuation Allowance	(187)	0
State and Local Jurisdiction [Member]
Valuation Allowance [Line Items]
Deferred Tax Assets, Valuation Allowance	(8,492)	(7,413)
Foreign Tax Authority [Member]
Valuation Allowance [Line Items]
Deferred Tax Assets, Valuation Allowance	$ (4,141)	$ (6,251)

INCOME TAXES Schedule of Unreco

INCOME TAXES Schedule of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Oct. 31, 2014	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits		$ 5,484	$ 6,373	$ 7,542	$ 50,378
Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions		0	0	0
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions		116	207	5,800
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions	$ (36,900)	(240)	(604)	(48,636)
Unrecognized Tax Benefits, Decrease Resulting from Foreign Currency Translation		$ (765)	$ (772)	$ 0

NEW AND ACQUIRED CLUBS AND CL78

NEW AND ACQUIRED CLUBS AND CLUB DIVESTITURES (Schedule of Recognized Indentifiable Assets Acquired and Liabilities Assumed) (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 27, 2016USD ($)	Dec. 29, 2015USD ($)	Dec. 30, 2014USD ($)$ / shares	Dec. 31, 2013USD ($)$ / shares	Aug. 30, 2016USD ($)	Mar. 15, 2016USD ($)	Feb. 02, 2016USD ($)	Dec. 17, 2015USD ($)	Apr. 07, 2015USD ($)Club	Jan. 20, 2015USD ($)	Jan. 13, 2015USD ($)	Dec. 04, 2014USD ($)	Sep. 30, 2014USD ($)Club	Apr. 29, 2014USD ($)	Mar. 03, 2014USD ($)
TPC-Piper Glen [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross			$ 3,800
Business Combination, Consideration Transferred			3,700
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other														$ 210
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment														3,833
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other														(115)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt														(197)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net														3,731
Heritage Golf Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 3,175
Business Combination, Consideration Transferred	3,200
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables					$ 202
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other					156
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment					3,407
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other					(271)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt					(301)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net					3,193
Receivables, allowances					$ (6)
Santa Rosa Golf and Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	2,450
Business Combination, Consideration Transferred	2,500
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other						$ 267
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment						2,558
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other						(153)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt						(178)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net						$ 2,494
Marsh Creek Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	4,500
Business Combination, Consideration Transferred	$ 4,100
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other							$ 92
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment							4,491
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other							(477)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net							$ 4,106
Bernardo Heights Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		$ 2,700
Business Combination, Consideration Transferred		2,700
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other								$ 102
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment								2,840
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other								(104)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt								(134)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net								$ 2,704
Ravinia Green Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		5,900
Business Combination, Consideration Transferred		5,900
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other											$ 30
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment											6,034
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other											(186)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt											(11)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net											$ 5,867
Southeast Portfolio [Member]
Business Acquisition [Line Items]
Number of Golf Clubs Owned, Leased or Operated through Joint Venture Acquired | Club									6
Payments to Acquire Businesses, Gross		43,800
Business Combination, Consideration Transferred		43,600
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables									$ 1,757
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other									646
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Land									9,920
Business Combination, Depreciable land Improvements, property and equipment									17,321
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Buildings									13,113
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Equipment									4,959
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other									(2,063)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt									(2,020)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net									43,633
Receivables, allowances									$ (228)
Rolling Green Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		6,500
Business Combination, Consideration Transferred		$ 6,400
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory										$ 125
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment										6,554
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other										(110)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt										(193)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net										$ 6,376
Oro Valley Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross			3,100
Business Combination, Consideration Transferred			3,100
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other												$ 120
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles												230
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment												2,997
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other												(53)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt												(225)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net												$ 3,069
Sequoia Golf Holdings LLC [Member] [Domain]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Revenue			1,001,599	$ 948,472
Business Combination, Consideration Transferred			$ 260,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables													$ 10,204
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other													7,957
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles													9,756
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Land													54,990
Business Combination, Depreciable land Improvements, property and equipment													88,025
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Buildings													46,931
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Equipment													26,954
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Goodwill													54,352
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets													299,169
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities													22,266
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt													(2,544)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent													(14,263)
Business Combination, Noncontrolling Interests													(89)
Business Combination, Liabilities Assumed and Noncontrolling Interests													(39,162)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net													260,007
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents													$ 5,600
Number of Owned Clubs | Club													30
Number of Leased or Managed Clubs | Club													20
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			3 years
Capital Leased Assets, Gross			$ 4,000
Business Acquisition, Pro Forma Net Income (Loss)			$ (9,080)	$ (55,178)
Business Acquisition, Pro Forma Earnings Per Share, Basic | $ / shares			$ (0.14)	$ (1.02)
Business Acquisition, Pro Forma Earnings Per Share, Diluted | $ / shares			$ (0.14)	$ (1.02)
TPC-Michigan [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross			$ 3,000
Business Combination, Consideration Transferred			2,600
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other														235
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment														3,643
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other														(624)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt														(157)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent														(175)
Business Combinations recognized identifiable assets acquired and liabilities assumed, membership initiation deposits and other liabilities														(370)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net														$ 2,552
Prestonwood Country Club [Member] [Domain]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross			11,200
Business Combination, Consideration Transferred			$ 10,900
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other															$ 97
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment															14,742
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other															(362)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt															(280)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent															(1,300)
Business Combinations recognized identifiable assets acquired and liabilities assumed, membership initiation deposits and other liabilities															(1,994)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net															$ 10,903
Secured Credit Facilities Term Loan | Secured Debt [Member] | Secured Debt [Member] | Sequoia Golf Holdings LLC [Member] [Domain]
Business Acquisition [Line Items]
Debt Proceeds, net of discount and debt issuance costs													$ 244,600

NEW AND ACQUIRED CLUBS AND CL79

NEW AND ACQUIRED CLUBS AND CLUB DIVESTITURES Club Dispositions (Details) - Disposal Group, Not Discontinued Operations [Member] $ in Millions	12 Months Ended
	Dec. 27, 2016Club	Dec. 29, 2015USD ($)	Dec. 30, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Closed Clubs | Club	1
Management Agreement Terminations	2	10	5
Legacy Golf Club at Lakewood Ranch [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal | $		$ 0.6

SEGMENT INFORMATION (Schedule o

SEGMENT INFORMATION (Schedule of Segment Reporting Information, by Segment) (Details) $ in Thousands	12 Months Ended
	Dec. 27, 2016USD ($)Reportable_Segment	Dec. 29, 2015USD ($)	Dec. 30, 2014USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | Reportable_Segment	2
Revenues	$ 1,088,480	$ 1,052,867	$ 884,155
Segment Reporting Capital Expenditures	141,899	131,672	97,196
Total Assets	2,128,714	2,135,251
Interest and investment income	(608)	(5,517)	(2,582)
Depreciation and amortization	(107,200)	(103,944)	(80,792)
Interest Expense	87,188	70,672	65,209
Interest and investment income	(5,419)	(7,111)	(5,644)
Loss On Disposals and Impairment Of Assets	(16,974)	(24,546)	(12,843)
Income/Loss from Discontinued and Divested Operations	(751)	(25)	1,097
Loss on extinguishment of debt	0	(2,599)	(31,498)
EBITDA to Adjusted EBITDA Reconciliation, Non-cash adjustments	(255)	(2,008)	(2,007)
EBITDA to Adjusted EBITDA Reconciliation, Acquisition related costs	(1,409)	(4,965)	(10,568)
EBITDA to Adjusted EBITDA Reconciliation, Capital structure costs	(1,840)	(10,047)	(8,785)
EBITDA to Adjusted EBITDA Reconciliation, Centralization and transformation costs	(9,806)	(8,495)	(1,330)
EBITDA to Adjusted EBITDA Reconciliation, Other adjustments	(5,076)	(7,397)	(4,632)
Share-based Compensation	(7,005)	(4,970)	(4,303)
Corporate expenses and other operations Earnings Before Interest Taxes Depreciation Amortization	(54,499)	(52,090)	(41,822)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	5,373	(7,944)	(28,140)
Long-Lived Assets	1,907,202	1,902,686
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Revenues	25,016	19,853	10,062
Segment Reporting Capital Expenditures	22,693	16,724	5,483
Total Assets	482,258	490,980
Elimination of intersegment revenues and segment reporting adjustments
Segment Reporting Information [Line Items]
Revenues	(13,137)	(14,383)	(12,037)
Revenues relating to divested clubs (2)
Segment Reporting Information [Line Items]
Revenues	4,126	15,180	13,916
Golf and Country Clubs | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues	879,085	841,341	693,489
Segment Reporting Capital Expenditures	105,687	107,632	71,108
Total Assets	1,557,489	1,554,448
EBITDA	260,595	245,696	202,887
Business, Sports and Alumni Clubs | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues	193,390	190,876	178,725
Segment Reporting Capital Expenditures	13,519	7,316	20,605
Total Assets	88,967	89,823
EBITDA	41,592	39,712	34,727
Membership Dues Revenue [Domain]
Segment Reporting Information [Line Items]
Revenues	517,888	492,565	408,351
Food and Beverage Revenue [Domain]
Segment Reporting Information [Line Items]
Revenues	302,510	291,582	251,838
Golf Operations Revenue [Domain]
Segment Reporting Information [Line Items]
Revenues	174,756	173,982	144,139
Other Revenue Type [Domain]
Segment Reporting Information [Line Items]
Revenues	93,326	94,738	79,827
UNITED STATES
Segment Reporting Information [Line Items]
Revenues	1,083,068	1,046,561	877,780
Long-Lived Assets	1,889,252	1,881,126
Geographical Segment All Foreign [Domain]
Segment Reporting Information [Line Items]
Revenues	5,412	6,306	$ 6,375
Long-Lived Assets	$ 17,950	$ 21,560

EARNINGS PER SHARE Earnings P81

EARNINGS PER SHARE Earnings Per Share Table (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						4 Months Ended		12 Months Ended
	Sep. 06, 2016	Jun. 14, 2016	Mar. 22, 2016	Sep. 08, 2015	Jun. 16, 2015	Mar. 24, 2015	Dec. 27, 2016	Dec. 29, 2015	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Earnings Per Share [Abstract]
NET INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP HOLDINGS, INC.									$ 3,108	$ (9,617)	$ 13,226
Net Income (Loss) Available to Common Stockholders, Diluted									$ 3,108	$ (9,617)	$ 13,226
WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC									64,517	64,364	63,941
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements									67	0	377
WEIGHTED AVERAGE SHARES OUTSTANDING, DILUTED									64,584	64,364	64,318
Net income (loss) attributable to ClubCorp, Basic	$ 0.02	$ 0.08	$ (0.13)	$ 0.02	$ 0	$ (0.07)	$ 0.08	$ (0.10)	$ 0.05	$ (0.15)	$ 0.21
Net income (loss) attributable to ClubCorp, Diluted	$ 0.02	$ 0.08	$ (0.13)	$ 0.02	$ 0	$ (0.07)	$ 0.08	$ (0.10)	$ 0.05	$ (0.15)	$ 0.21
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount									0	200	0

EARNINGS PER SHARE Distributed

EARNINGS PER SHARE Distributed and Undistributed Earnings allocated to participating securities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Participating Securities, Distributed and Undistributed Earnings (Loss), Basic	$ 0.5	$ 0.1	$ 0

EQUITY (Narrative) (Details)

EQUITY (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Feb. 24, 2016	Sep. 24, 2013
Equity [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 13,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 10 months
Common Stock, Capital Shares Reserved for Future Issuance	1,300,000			4,000,000
Stock Repurchase Program, Authorized Amount			$ 50,000,000
Treasury Stock, Shares, Acquired	192,989
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 47,741,518

EQUITY Disclosure of Compensati

EQUITY Disclosure of Compensation Related Costs, Share-based Payments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity-based compensation included in Club Operating Costs	$ 2,934	$ 1,440	$ 1,395
Equity-based compensation included in Selling, General & Administrative Expenses	4,071	3,530	2,908
Allocated Share-based Compensation Expense	7,005	4,970	4,303
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	(2,591)	(1,858)	(1,311)
Allocated Share-based Compensation Expense, Net of Tax	$ 4,414	$ 3,112	$ 2,992

EQUITY Share-based Compensation

EQUITY Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares (Details) - $ / shares	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested balance - Period Start - Shares		190,788
Vested - Shares		122,144
Canceled - Shares		68,644
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested balance - Period Start - Shares	330,470	228,066
Non-vested balance - Period Start - Weighted Average	$ 18.37	$ 18.29
Granted - Shares	876,418	214,306
Granted - Weighted Average	$ 11.80	$ 18.42
Vested - Shares	130,681	82,025
Vested - Weighted Average	$ 18.95	$ 18.36
Forfeited - Shares	88,736	22,384
Forfeited - Weighted Average	$ 13.48	$ 18.11
Canceled - Shares	(29,521)	(7,493)
Canceled - Weighted Average	$ 18.63	$ 18.50
Non-vested balance - Period End - Shares	957,950	330,470
Non-vested balance - Period End - Weighted Average	$ 12.73	$ 18.37
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested balance - Period Start - Shares	227,410	111,610
Non-vested balance - Period Start - Weighted Average	$ 18.49	$ 17.08
Granted - Shares	741,030	136,071
Granted - Weighted Average	$ 9.87	$ 19.64
Vested - Shares	0	0
Vested - Weighted Average	$ 0	$ 0
Forfeited - Shares	97,070	20,271
Forfeited - Weighted Average	$ 14.72	$ 18.44
Canceled - Shares	0	0
Canceled - Weighted Average	$ 0	$ 0
Non-vested balance - Period End - Shares	871,370	227,410
Non-vested balance - Period End - Weighted Average	$ 11.58	$ 18.49

EQUITY Dividends Declared (Deta

EQUITY Dividends Declared (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 07, 2016	Sep. 29, 2016	Jun. 10, 2016	Feb. 18, 2016	Dec. 09, 2015	Sep. 03, 2015	Jun. 25, 2015	Mar. 20, 2015	Dec. 03, 2014	Sep. 09, 2014	Jun. 25, 2014	Mar. 18, 2014	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Equity [Abstract]
Cash dividends declared per common share	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.12	$ 0.12	$ 0.12	$ 0.53	$ 0.52	$ 0.49
Dividends	$ 8,490	$ 8,500	$ 8,508	$ 8,520	$ 8,416	$ 8,416	$ 8,417	$ 8,399	$ 8,377	$ 7,731	$ 7,731	$ 7,725

EQUITY PSUs Assumptions Table (

EQUITY PSUs Assumptions Table (Details)	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	0.90%	0.86%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	26.20%	24.50%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	3 years	3 years

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014	Dec. 31, 2013
Loss Contingencies [Line Items]
Unrecognized Tax Benefits	$ 5,484	$ 6,373	$ 7,542	$ 50,378
Capital commitments
Loss Contingencies [Line Items]
Capital commitments	28,200
Tax Audit Year 2009 [Domain]
Loss Contingencies [Line Items]
Unrecognized Tax Benefits	4,000
Tax Audit Year 2008 [Domain]
Loss Contingencies [Line Items]
Tax Contingencies Subject To Compromise, Not Recorded	$ 3,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - Equity Method Investment - USD ($) $ in Millions	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Related Party Transaction [Line Items]
Management fees	$ 0.2	$ 0.2	$ 0.2
Outstanding advances
Related Party Transaction [Line Items]
Receivables	0.2	0.1
Volume rebates
Related Party Transaction [Line Items]
Receivables	$ 3.5	$ 3.2

QUARTERLY RESULTS OF OPERATIO90

QUARTERLY RESULTS OF OPERATIONS (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						4 Months Ended		12 Months Ended
	Sep. 06, 2016	Jun. 14, 2016	Mar. 22, 2016	Sep. 08, 2015	Jun. 16, 2015	Mar. 24, 2015	Dec. 27, 2016	Dec. 29, 2015	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Quarterly Financial Information Disclosure [Abstract]
Total revenues	$ 259,332	$ 268,974	$ 214,873	$ 255,360	$ 263,747	$ 202,072	$ 345,301	$ 331,688	$ 1,088,480	$ 1,052,867	$ 884,155
Direct and selling, general and administrative expenses	236,556	239,335	208,429	238,126	246,567	195,216	312,207	313,148
Operating income	22,776	29,639	6,444	17,234	17,180	6,856	33,094	18,540	91,953	59,810	65,985
NET INCOME (LOSS)	1,182	5,750	(8,313)	1,185	(223)	(4,276)	5,406	(6,259)	4,025	(9,573)	13,329
Net income (loss) attributable to ClubCorp	$ 1,188	$ 5,579	$ (8,414)	$ 1,252	$ (196)	$ (4,222)	$ 5,224	$ (6,346)	$ 3,577	$ (9,512)	$ 13,226
Net income (loss) attributable to ClubCorp, Basic	$ 0.02	$ 0.08	$ (0.13)	$ 0.02	$ 0	$ (0.07)	$ 0.08	$ (0.10)	$ 0.05	$ (0.15)	$ 0.21
Net income (loss) attributable to ClubCorp, Diluted	$ 0.02	$ 0.08	$ (0.13)	$ 0.02	$ 0	$ (0.07)	$ 0.08	$ (0.10)	$ 0.05	$ (0.15)	$ 0.21

SUBSEQUENT EVENTS (Narrative) (

SUBSEQUENT EVENTS (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Feb. 07, 2017	Dec. 07, 2016	Sep. 29, 2016	Jun. 10, 2016	Feb. 18, 2016	Dec. 09, 2015	Sep. 03, 2015	Jun. 25, 2015	Mar. 20, 2015	Dec. 03, 2014	Sep. 09, 2014	Jun. 25, 2014	Mar. 18, 2014	Mar. 21, 2017	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Subsequent Event [Line Items]
Dividends		$ 8,490	$ 8,500	$ 8,508	$ 8,520	$ 8,416	$ 8,416	$ 8,417	$ 8,399	$ 8,377	$ 7,731	$ 7,731	$ 7,725
Cash dividends declared per common share		$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.12	$ 0.12	$ 0.12		$ 0.53	$ 0.52	$ 0.49
Subsequent Event [Member]
Subsequent Event [Line Items]
Dividends	$ 8,500
Cash dividends declared per common share	$ 0.13
Eagle's Nest Country Club [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Payments to Acquire Businesses, Gross														$ 2,500
Noncash or Part Noncash Acquisition, Value of Liabilities Assumed														2,500
North Hills Country Club [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Payments to Acquire Businesses, Gross														$ 2,100
Restricted Stock [Member]
Subsequent Event [Line Items]
Granted - Shares															876,418	214,306
Restricted Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Granted - Shares														360,869
Performance Shares [Member]
Subsequent Event [Line Items]
Granted - Shares															741,030	136,071
Performance Shares [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Granted - Shares														296,765

SCHEDULE I - REGISTRANT'S CON92

SCHEDULE I - REGISTRANT'S CONDENSED FINANCIAL STATEMENTS (Details) - USD ($) $ / shares in Units, $ in Thousands	Feb. 07, 2017	Dec. 07, 2016	Sep. 29, 2016	Jun. 10, 2016	Feb. 18, 2016	Dec. 09, 2015	Sep. 03, 2015	Jun. 25, 2015	Mar. 20, 2015	Dec. 03, 2014	Sep. 09, 2014	Jun. 25, 2014	Mar. 18, 2014	Mar. 21, 2017	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014	Sep. 24, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Common Stock, Capital Shares Reserved for Future Issuance															1,300,000			4,000,000
Subsequent Event [Line Items]
Dividends		$ 8,490	$ 8,500	$ 8,508	$ 8,520	$ 8,416	$ 8,416	$ 8,417	$ 8,399	$ 8,377	$ 7,731	$ 7,731	$ 7,725
Cash dividends declared per common share		$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.12	$ 0.12	$ 0.12		$ 0.53	$ 0.52	$ 0.49
Subsequent Event [Member]
Subsequent Event [Line Items]
Dividends	$ 8,500
Cash dividends declared per common share	$ 0.13
Subsequent Event [Member] | Eagle's Nest Country Club [Member]
Subsequent Event [Line Items]
Payments to Acquire Businesses, Gross														$ 2,500
Noncash or Part Noncash Acquisition, Value of Liabilities Assumed														2,500
Subsequent Event [Member] | North Hills Country Club [Member]
Subsequent Event [Line Items]
Payments to Acquire Businesses, Gross														$ 2,100
Restricted Stock [Member]
Subsequent Event [Line Items]
Granted - Shares															876,418	214,306
Restricted Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Granted - Shares														360,869
Performance Shares [Member]
Subsequent Event [Line Items]
Granted - Shares															741,030	136,071
Performance Shares [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Granted - Shares														296,765

SCHEDULE I - REGISTRANT'S CON93

SCHEDULE I - REGISTRANT'S CONDENSED FINANCIAL STATEMENTS Condensed Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended						4 Months Ended		12 Months Ended
	Sep. 06, 2016	Jun. 14, 2016	Mar. 22, 2016	Sep. 08, 2015	Jun. 16, 2015	Mar. 24, 2015	Dec. 27, 2016	Dec. 29, 2015	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014
Condensed Income Statements, Captions [Line Items]
NET INCOME (LOSS)	$ 1,182	$ 5,750	$ (8,313)	$ 1,185	$ (223)	$ (4,276)	$ 5,406	$ (6,259)	$ 4,025	$ (9,573)	$ 13,329
NET INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP HOLDINGS, INC.									3,108	(9,617)	13,226
COMPREHENSIVE INCOME (LOSS)									(2,389)	(2,959)	(3,220)
COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP HOLDINGS, INC.									1,188	(12,471)	10,006
Parent Company [Member]
Condensed Income Statements, Captions [Line Items]
Equity in net income (loss) of subsidiaries									3,577	(9,512)	13,226
NET INCOME (LOSS)									3,577	(9,512)	13,226
NET INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP HOLDINGS, INC.									3,577	(9,512)	13,226
Equity in other comprehensive (loss) income of subsidiaries									(2,389)	(2,959)	(3,220)
COMPREHENSIVE INCOME (LOSS)									1,188	(12,471)	10,006
COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP HOLDINGS, INC.									$ 1,188	$ (12,471)	$ 10,006

SCHEDULE I - REGISTRANT'S CON94

SCHEDULE I - REGISTRANT'S CONDENSED FINANCIAL STATEMENTS Condensed Balance Sheet Statement (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014	Dec. 31, 2013
Condensed Balance Sheet Statements, Captions [Line Items]
TOTAL ASSETS	$ 2,128,714	$ 2,135,251
Dividends to owners declared, but unpaid	8,582	8,467
TOTAL LIABILITIES	1,976,327	1,956,469
Common stock, $0.01 par value, 200,000,000 shares authorized; 65,498,897 and 64,740,736 issued and outstanding at December 27, 2016 and December 29, 2015, respectively	655	647
Additional paid-in capital	235,871	263,921
Accumulated deficit	(82,260)	(88,955)
Treasury stock, at cost (192,989 shares at December 27, 2016)	(2,258)	0
Total stockholders’ equity	142,370	168,364
Total equity	152,387	178,782	$ 220,859	$ 237,950
TOTAL LIABILITIES AND EQUITY	2,128,714	2,135,251
Parent Company [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Investment in subsidiaries	150,952	176,899
TOTAL ASSETS	150,952	176,899
Dividends to owners declared, but unpaid	8,582	8,467
Dividends to owners declared, but unpaid - long-term	0	68
TOTAL LIABILITIES	8,582	8,535
Common stock, $0.01 par value, 200,000,000 shares authorized; 65,498,897 and 64,740,736 issued and outstanding at December 27, 2016 and December 29, 2015, respectively	655	647
Additional paid-in capital	235,871	263,921
Accumulated deficit	(91,898)	(96,204)
Treasury stock, at cost (192,989 shares at December 27, 2016)	(2,258)	0
Total stockholders’ equity	142,370	168,364
Total equity	142,370	168,364
TOTAL LIABILITIES AND EQUITY	$ 150,952	$ 176,899
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares issued (in shares)	65,498,897	64,740,736
Common stock, shares outstanding (in shares)	65,498,897	64,740,736
Treasury Stock, Common, Shares	192,989	0

SCHEDULE I - REGISTRANT'S CON95

SCHEDULE I - REGISTRANT'S CONDENSED FINANCIAL STATEMENTS Condensed Cash Flow Statement (Details) - USD ($) $ in Thousands	3 Months Ended						4 Months Ended		12 Months Ended
	Sep. 06, 2016	Jun. 14, 2016	Mar. 22, 2016	Sep. 08, 2015	Jun. 16, 2015	Mar. 24, 2015	Dec. 27, 2016	Dec. 29, 2015	Dec. 27, 2016	Dec. 29, 2015	Dec. 30, 2014	Dec. 31, 2013
Condensed Cash Flow Statements, Captions [Line Items]
NET INCOME (LOSS)	$ 1,182	$ 5,750	$ (8,313)	$ 1,185	$ (223)	$ (4,276)	$ 5,406	$ (6,259)	$ 4,025	$ (9,573)	$ 13,329
Net Cash Provided by (Used in) Operating Activities									157,654	152,270	129,158
Net Cash Provided by (Used in) Investing Activities									(105,372)	(160,245)	(352,691)
Dividends to owners									(33,972)	(33,583)	(30,765)
Net Cash Provided by (Used in) Financing Activities									(85,031)	48,486	244,999
Cash and Cash Equivalents, Period Increase (Decrease)									(31,746)	41,300	21,266
Cash and cash equivalents							84,601	116,347	84,601	116,347	75,047	$ 53,781
Dividend declared payable to owners									8,582	8,535	8,454
Parent Company [Member]
Condensed Cash Flow Statements, Captions [Line Items]
NET INCOME (LOSS)									3,577	(9,512)	13,226
Equity in Net Income (Loss) of Subsidiaries									(3,577)	9,512	(13,226)
Net Cash Provided by (Used in) Operating Activities									0	0	0
Contribution from Subsidiary									33,972	33,664	30,765
Distribution to Subsidiary									0	0	0
Net Cash Provided by (Used in) Investing Activities									33,972	33,664	30,765
Dividends to owners									(33,972)	(33,664)	(30,765)
Net Cash Provided by (Used in) Financing Activities									(33,972)	(33,664)	(30,765)
Cash and Cash Equivalents, Period Increase (Decrease)									0	0	0
Cash and cash equivalents							$ 0	$ 0	0	0	0	$ 0
Dividend declared payable to owners									$ 8,582	$ 8,535	$ 8,454

SCHEDULE I - REGISTRANT'S CON96

SCHEDULE I - REGISTRANT'S CONDENSED FINANCIAL STATEMENTS Schedule of Share-based Compensation, Activity (Details) - $ / shares	12 Months Ended
	Dec. 27, 2016	Dec. 29, 2015
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested balance - Period Start - Shares		190,788
Vested - Shares		122,144
Canceled - Shares		68,644
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested balance - Period Start - Shares	330,470	228,066
Non-vested balance - Period Start - Weighted Average	$ 18.37	$ 18.29
Granted - Shares	876,418	214,306
Granted - Weighted Average	$ 11.80	$ 18.42
Vested - Shares	130,681	82,025
Vested - Weighted Average	$ 18.95	$ 18.36
Forfeited - Shares	88,736	22,384
Forfeited - Weighted Average	$ 13.48	$ 18.11
Canceled - Shares	(29,521)	(7,493)
Canceled - Weighted Average	$ 18.63	$ 18.50
Non-vested balance - Period End - Shares	957,950	330,470
Non-vested balance - Period End - Weighted Average	$ 12.73	$ 18.37
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested balance - Period Start - Shares	227,410	111,610
Non-vested balance - Period Start - Weighted Average	$ 18.49	$ 17.08
Granted - Shares	741,030	136,071
Granted - Weighted Average	$ 9.87	$ 19.64
Vested - Shares	0	0
Vested - Weighted Average	$ 0	$ 0
Forfeited - Shares	97,070	20,271
Forfeited - Weighted Average	$ 14.72	$ 18.44
Canceled - Shares	0	0
Canceled - Weighted Average	$ 0	$ 0
Non-vested balance - Period End - Shares	871,370	227,410
Non-vested balance - Period End - Weighted Average	$ 11.58	$ 18.49