Del Taco Restaurants (TACO) 10-K 11 Mar 21 2020 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 29, 2020	Mar. 05, 2021	Jun. 16, 2020
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Entity File Number	001-36197
Entity Registrant Name	DEL TACO RESTAURANTS, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-3340980
Entity Address, Postal Zip Code	92630
Entity Address, State or Province	CA
Entity Address, City or Town	Lake Forest,
Entity Address, Address Line One	25521 Commercentre Drive
Local Phone Number	462-9300
City Area Code	(949)
Title of 12(b) Security	Common Stock, $0.0001 Par Value
Trading Symbol	TACO
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Amendment Flag	false
Document Period End Date	Dec. 29, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Central Index Key	0001585583
Current Fiscal Year End Date	--12-29
Entity Public Float			$ 199.8
Entity Common Stock, Shares Outstanding		36,757,296
ICFR Auditor Attestation Flag	true

Cover_2

Cover	12 Months Ended
	Dec. 29, 2020
Cover [Abstract]
Documents Incorporated by Reference	Portions of the registrant's definitive proxy statement relating to the registrant's 2021 Annual Meeting of Stockholders to be filed pursuant to Regulation 14A within 120 days after the registrant's fiscal year end of December 29, 2020, are incorporated by reference into Part III of this Annual Report on Form 10-K.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 29, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 7,912	$ 1,421
Accounts and other receivables, net	5,463	3,580
Inventories	2,799	3,123
Prepaid expenses and other current assets	2,078	2,289
Assets held for sale	1,495	8,411
Total current assets	19,747	18,824
Property and equipment, net	146,706	156,921
Operating Lease, Right-of-Use Asset	249,071	258,278
Goodwill	108,979	192,739
Trademarks	208,400	220,300
Intangible assets, net	9,754	10,827
Other assets, net	4,652	4,568
Total assets	747,309	862,457
Current liabilities:
Accounts payable	18,683	19,652
Other accrued liabilities	45,413	34,577
Current portion of capital lease obligations and deemed landlord financing liabilities	190	220
Operating Lease, Liability, Current	22,648	17,848
Total current liabilities	86,934	72,297
Long-term debt, finance lease obligations and other debt, excluding current portion, net	114,418	144,581
Operating Lease, Liability	251,958	257,361
Deferred income taxes	61,485	69,510
Other non-current liabilities	19,760	16,601
Total liabilities	534,555	560,350
Commitments and contingencies
Shareholders’ equity:
Preferred Stock, Value, Issued	0	0
Common Stock, Value, Issued	4	4
Additional paid-in capital	333,712	333,379
Accumulated other comprehensive loss	0	(52)
Accumulated deficit	(120,962)	(31,224)
Total shareholders’ equity	212,754	302,107
Total liabilities and shareholders’ equity	$ 747,309	$ 862,457
Preferred stock, shares issued (in shares)	0	0
Common stock, shares issued (in shares)	36,828,237	37,059,202
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, shares authorized (in shares)	400,000,000	400,000,000
Common stock, shares outstanding (in shares)	36,828,237	37,059,202

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 29, 2020	Dec. 31, 2019
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	400,000,000	400,000,000
Common stock, shares issued (in shares)	36,828,237	37,059,202
Common stock, shares outstanding (in shares)	36,828,237	37,059,202

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Revenue:
Total revenue	$ 491,883	$ 512,951	$ 505,490
Restaurant operating expenses:
Labor and related expenses	148,183	156,095	151,954
Occupancy and other operating expenses	105,666	105,376	97,745
General and administrative	43,996	43,877	43,773
Franchise advertising expenses	15,116	14,516	13,300
Depreciation and amortization	26,599	25,488	25,794
Occupancy and other - franchise subleases and other	8,083	4,463	3,167
Pre-opening costs	471	1,650	1,584
Goodwill, Impairment Loss	87,277	118,250	0
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	11,900	0	0
Impairment of long-lived assets	8,287	7,159	3,861
Restaurant closure charges, net	2,048	2,961	394
Loss on disposal of assets and adjustments to assets held for sale, net	401	9,448	1,012
Total operating expenses	578,872	619,994	471,457
(Loss) income from operations	(86,989)	(107,043)	34,033
Other expense (income), net
Interest expense	4,811	7,235	9,075
Other Nonoperating Income	0	364	660
Other income	4,811	6,871	8,415
(Loss) income from operations before (benefit) provision for income taxes	(91,800)	(113,914)	25,618
(Benefit) provision for income taxes	(2,062)	4,371	6,659
Net (loss) income	(89,738)	(118,285)	18,959
Other comprehensive income (loss):
Change in fair value of interest rate cap, net of tax	0	(364)	122
Reclassification of interest rate cap amortization included in net (loss) income, net of tax	52	132	44
Total other comprehensive income (loss), net	52	(232)	166
Comprehensive (loss) income	$ (89,686)	$ (118,517)	$ 19,125
(Loss) earnings per share:
Basic (in dollars per share)	$ (2.41)	$ (3.20)	$ 0.50
Diluted (in dollars per share)	$ (2.41)	$ (3.20)	$ 0.49
Weighted-average shares outstanding:
Basic (in shares)	37,161,921	37,018,445	38,106,057
Diluted (in shares)	37,161,921	37,018,445	38,683,959
Company restaurant sales
Revenue:
Revenue	$ 446,805	$ 473,991	$ 471,193
Franchise revenue
Revenue:
Revenue	20,763	19,002	17,569
Franchise advertising contributions
Revenue:
Revenue	15,116	14,516	13,300
Franchise sublease and other income
Revenue:
Revenue	9,199	5,442	3,428
Food and paper costs
Restaurant operating expenses:
Food and paper costs	$ 120,845	$ 130,711	$ 128,873

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Loss	Retained Earnings (Accumulated Deficit)	Retained Earnings (Accumulated Deficit)Cumulative Effect, Period of Adoption, Adjustment
Beginning Balance at Jan. 02, 2018	$ 416,249	$ (707)	$ 4	$ 349,334	$ 14	$ 66,897	$ (707)
Beginning Balance, Shares at Jan. 02, 2018			38,434,274
Net income (loss)	18,959					18,959
Other comprehensive income (loss), net of tax	166				166
Comprehensive income (loss)	19,125
Stock-based compensation	6,079			6,079
Restricted stock awards vested, shares			257,389
Exercise of stock options, shares			21,750
Exercise of stock options, value	222			222
Repurchase of common stock, shares			(1,408,071)
Repurchase of common stock, value	(16,316)			(16,316)
Ending Balance at Jan. 01, 2019	422,274	$ 1,912	$ 4	336,941	180	85,149	$ 1,912
Ending Balance, Shares at Jan. 01, 2019			37,305,342
Adjustments To Additional Paid In Capital Issuance of Vested Restricted Stock Net of Tax Witholding	(2,378)			(2,378)
Net income (loss)	(118,285)					(118,285)
Other comprehensive income (loss), net of tax	(232)				(232)
Comprehensive income (loss)	(118,517)
Stock-based compensation	6,293			6,293
Restricted stock awards vested, shares			316,341
Exercise of stock options, shares			12,000
Exercise of stock options, value	120			120
Repurchase of common stock, shares			(574,481)
Repurchase of common stock, value	(7,373)			(7,373)
Ending Balance at Dec. 31, 2019	302,107		$ 4	333,379	(52)	(31,224)
Ending Balance, Shares at Dec. 31, 2019			37,059,202
Adjustments To Additional Paid In Capital Issuance of Vested Restricted Stock Net of Tax Witholding	(2,602)			(2,602)
Net income (loss)	(89,738)					(89,738)
Other comprehensive income (loss), net of tax	52				52
Comprehensive income (loss)	(89,686)
Stock-based compensation	5,652			5,652
Restricted stock awards vested, shares			265,391
Repurchase of common stock, shares			(496,356)
Repurchase of common stock, value	(4,222)			(4,222)
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	(98)			98
Ending Balance at Dec. 29, 2020	212,754		$ 4	333,712	$ 0	$ (120,962)
Ending Balance, Shares at Dec. 29, 2020			36,828,237
Adjustments To Additional Paid In Capital Issuance of Vested Restricted Stock Net of Tax Witholding	$ (999)			$ (999)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Operating activities
Net (loss) income	$ (89,738)	$ (118,285)	$ 18,959
Adjustments to reconcile net (loss) income to net cash provided by operating activities
Loss from discontinued operations	30	41	45
Allowance for doubtful accounts	26,599	25,488	25,794
Depreciation and amortization	0	0	(767)
Amortization of favorable and unfavorable lease assets and liabilities, net	333	550	445
Operating Lease, Right-of-Use Asset, Amortization	22,035	21,681	0
Non-cash change in fair value of interest rate cap	5,652	6,293	6,079
Goodwill, Impairment Loss	87,277	118,250	0
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	11,900	0	0
Impairment of long-lived assets	8,287	7,159	3,861
Gain on troubled debt restructuring	(8,040)	(583)	1,097
Loss on disposal of assets and adjustments to assets held for sale, net	401	9,448	1,012
Restructuring expense	(168)	0	(449)
Other Noncash Income	0	0	(523)
Change in operating assets and liabilities:
Accounts and other receivables, net	(1,913)	(349)	616
Inventories	324	(191)	(220)
Prepaid expenses and other current assets	3,710	(732)	1,949
Other assets	(227)	(273)	(125)
Accounts payable	(471)	(271)	2
Increase (Decrease) in Operating Lease Liabilities	(21,057)	(18,846)	0
Other accrued liabilities	11,530	(1,308)	(488)
Other non-current liabilities	2,963	973	3,647
Net cash provided by operating activities	59,763	49,045	61,832
Investing activities
Purchases of property and equipment	(22,019)	(43,696)	(48,032)
Proceeds from disposal of property and equipment, net	3,638	14,107	1,323
Purchases of other assets	(1,730)	(2,039)	(1,474)
Proceeds from dissolution of investment in partnership	0	(4,832)	(1,841)
Proceeds from Divestiture of Businesses	2,558	7,187	0
Net cash used in investing activities	(17,553)	(29,273)	(50,024)
Financing activities
Proceeds from issuance of member interests, net of issuance costs	0	0	2,675
Proceeds from long-term debt, net of original issue discount	(4,222)	(7,373)	(16,316)
Repayments of Other Long-term Debt	(218)	(635)	(1,417)
Repurchase of common stock and warrants	(999)	(2,602)	(2,378)
Payments on subordinated notes	66,000	41,000	31,000
Proceeds from exercise of stock options	(96,000)	(55,000)	(25,000)
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	(280)	0	0
Payments of Debt Issuance Costs	0	(1,014)	0
Proceeds from Stock Options Exercised	0	120	222
Net cash used in financing activities	(35,719)	(25,504)	(11,214)
Net increase (decrease) in cash and cash equivalents	6,491	(5,732)	594
Cash and cash equivalents, beginning of period	1,421	7,153	6,559
Cash and cash equivalents, end of period	7,912	1,421	7,153
Supplemental cash flow information:
Interest Paid, Excluding Capitalized Interest, Operating Activities	4,090	6,919	8,823
Cash paid during the period for income taxes	3,456	3,856	3,061
Supplemental schedule of non-cash activities:
Accrued property and equipment purchases	4,012	5,729	5,691
Write-offs against bad debt reserves	0	30	26
Change in other asset for fair value of interest rate cap recorded to other comprehensive (loss) income, net of tax	0	(364)	122
Operating Lease, Right-of-Use Asset	18,926	298,942	0
Finance Lease, Right-of-Use Asset	0	1,185	0
Impairment of Operating Lease, Right-of-Use Asset	0	3,116	0
Reclassification of interest rate cap amortization included in net (loss) income, net of tax	$ 52	$ 132	$ 44

Description of Business

Description of Business	12 Months Ended
	Dec. 29, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Description of BusinessDel Taco Restaurants, Inc. (f/k/a Levy Acquisition Corp. (“LAC”)) is a Delaware corporation headquartered in Lake Forest, California. The consolidated financial statements include the accounts of Del Taco Restaurants, Inc. and its wholly owned subsidiaries (collectively, the “Company” or “Del Taco”), one of which is Del Taco LLC which has all of the material assets and operations of the Company. The Company develops, franchises, owns, and operates Del Taco quick-service Mexican-American restaurants. At December 29, 2020, there were 295 company-operated and 301 franchise-operated Del Taco restaurants located in 16 states, including one franchise-operated unit in Guam. At December 31, 2019, there were 300 company-operated and 296 franchise-operated Del Taco restaurants located in 15 states, including one franchise-operated unit in Guam.The Company was originally incorporated in Delaware on August 2, 2013 as a special purpose acquisition company, formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or other similar business combination with one or more businesses. On June 30, 2015 (the "Closing Date"), the Company consummated its business combination with Del Taco Holdings, Inc. (“DTH”) pursuant to the agreement and plan of merger dated as of March 12, 2015 by and among LAC, Levy Merger Sub, LLC (“Levy Merger Sub”), LAC’s wholly owned subsidiary, and DTH (the “Merger Agreement”). Under the Merger Agreement, Levy Merger Sub merged with and into DTH, with DTH surviving the merger as a wholly-owned subsidiary of the Company (the “Business Combination” or “Merger”). In connection with the closing of the Business Combination, the Company changed its name from Levy Acquisition Corp. to Del Taco Restaurants, Inc.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 29, 2020
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The Company uses a fifty-two or fifty-three week fiscal year ending on the Tuesday closest to December 31. Fiscal years 2020, 2019 and 2018 are fifty-two week periods. In a fifty-two week fiscal year, the first, second and third quarters each include twelve weeks of operations and the fourth quarter includes sixteen weeks of operations. In a fifty-three week fiscal year, the first, second and third quarters each include twelve weeks of operations and the fourth quarter includes seventeen weeks of operations. For fiscal year 2020, the Company’s financial statements reflect the fifty-two weeks ended December 29, 2020. For fiscal year 2019, the Company's financial statements reflect the fifty-two weeks ended December 31, 2019. For fiscal year 2018, the Company’s financial statements reflect the fifty-two weeks ended January 1, 2019. Principles of Consolidation The consolidated financial statements included herein have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). The accompanying consolidated financial statements include the accounts of the Company and its wholly and majority owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Management believes that such estimates have been based on reasonable and supportable assumptions and the resulting estimates are reasonable for use in the preparation of the consolidated financial statements. Actual results could differ from these estimates. The Company’s significant estimates include estimates for impairment of goodwill, intangible assets and property and equipment, valuations provided in business combinations, insurance reserves, restaurant closure reserves, stock-based compensation, contingent liabilities, certain leasing activities and income tax valuation allowances. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Variable Interest Entities In accordance with ASC 810, Consolidation , the Company applies the guidance related to variable interest entities ("VIE"), which defines the process for how an enterprise determines which party consolidates a VIE as primarily a qualitative analysis. The enterprise that consolidates the VIE (the primary beneficiary) is defined as the enterprise with (1) the power to direct activities of the VIE that most significantly affect the VIE's economic performance and (2) the obligation to absorb losses of the VIE or the right to receive benefits from the VIE. The Company franchises its operations through franchise agreements entered into with franchisees and therefore, the Company does not possess any ownership interests in franchise entities or other affiliates. The franchise agreements are designed to provide the franchisee with key decision-making ability to enable it to oversee its operations and to have a significant impact on the success of the franchise, while the Company’s decision-making rights are related to protecting the Company’s brand. Based upon the Company’s analysis of all the relevant facts and considerations of the franchise entities, the Company has concluded that the franchise agreements are not variable interest entities. Revenue Recognition We recognize revenue in accordance with ASC 606, Revenue from Contracts with Customers . Company restaurant sales from the operation of company-operated restaurants are recognized when food and service is delivered to customers. The Company reports revenue net of promotional allowances as well as sales taxes collected from customers and remitted to governmental taxing authorities. Franchise revenue is comprised of (i) development fees, (ii) franchise fees, (iii) on-going royalties, (iv) renewal fees and (v) other franchise revenue. Development and franchise fees, portions of which are collected in advance and are non-refundable, received pursuant to individual development agreements, grant the right to develop franchise-operated restaurants in future periods in specific geographic areas. Both development fees and franchise fees are deferred and recognized as revenue over the term of the related franchise agreement for the respective restaurant, and renewal fees are deferred and recognized as revenue over the term of the renewal agreement. Development fees and franchise fees are generally recognized as revenue upon the termination of the development agreement with the franchisee. Deferred development fees and deferred franchise fees are included in other non-current liabilities on the consolidated balance sheets with the current portion included in accrued liabilities on the consolidated balance sheets. Royalties from franchise-operated restaurants are based on a percentage of franchise restaurant sales and are recognized in the period the related franchise-operated restaurant sales occur. To a lesser extent, franchise revenue also includes pass-through fees for services, such as software maintenance and technology subscriptions, since the Company is considered the principal related to the purchase and sale of the services to the franchisee and has no remaining performance obligations. The related expenses are recognized in general and administrative expenses. Deferred franchise fees are recognized straight-line over the term of the underlying agreement and the amount expected to be recognized in franchise revenue for amounts in deferred franchise fees as of December 29, 2020 is as follows (in thousands): FY 2021 $ 198 FY 2022 199 FY 2023 191 FY 2024 188 FY 2025 188 Thereafter 2,116 Total deferred franchise fees $ 3,080 Franchise advertising contributions consist of a percentage of a franchise restaurant's net sales, typically 4%, paid to the Company for advertising and promotional services that the Company provides. The offset is recorded to franchise advertising expenses. Starting the last fiscal week of the first quarter of 2020, as a result of the COVID-19 pandemic, the Company decreased franchise advertising contributions from 4.0% to 2.5% of franchise restaurant net sales for eight weeks and then adjusted the advertising contribution percentage back to 4.0% for the balance of 2020. Franchise sublease and other income consists of rental income received from franchisees related to properties where the Company has subleased a leasehold interest to the franchisee but remain primarily liable to the landlord. The related expenses are recognized in occupancy and other - franchise subleases and other. Franchise sublease and other income also includes rental income for closed restaurant properties where the Company has subleased to a third party but remain primarily liable to the landlord. The related expenses are recognized in restaurant closure charges, net. Franchise sublease and other income also includes information technology hardware such as point of sale equipment, tablets, kitchen display systems, servers, scanners and printers that the Company occasionally purchases from third party vendors and then sells to franchisees. Since the Company is considered the principal related to the purchase and sale of the hardware to the franchisee and has no remaining performance obligations, the franchisee reimbursement is recognized as franchise sublease and other income upon transfer of the hardware. The related expenses are recognized in occupancy and other - franchise subleases and other. Gift Cards The Company sells gift cards to customers in its restaurants. The gift cards sold to customers have no stated expiration dates and are subject to potential escheatment laws in the various jurisdictions in which the Company operates. Deferred gift card income totaled $3.1 million as of both December 29, 2020 and December 31, 2019. The current portion of the deferred gift card income is included in other accrued liabilities on the consolidated balance sheets and totaled approximately $1.7 million and $1.6 million as of December 29, 2020 and December 31, 2019, respectively. The non-current portion of the deferred gift card income was approximately $1.5 million as of both December 29, 2020 and December 31, 2019 and is included in other non-current liabilities on the consolidated balance sheets. The Company recognizes revenue from gift cards: (i) when the gift card is redeemed by the customer; or (ii) under the delayed recognition method, when the likelihood of the gift card being redeemed by the customer is remote (gift card breakage) and the Company determines that there is not a legal obligation to remit the unredeemed gift cards to the relevant jurisdiction. The determination of the gift card breakage rate is based upon Company specific historical redemption patterns. Recognized gift card breakage revenue was not significant to any period presented in the consolidated statements of comprehensive (loss) income. Any future revisions to the estimated breakage rate may result in changes in the amount of breakage revenue recognized in future periods but is not expected to be significant. Cash and Cash Equivalents The Company considers short-term, highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. Amounts receivable from credit card issuers are typically converted to cash within 2 to 4 days of the original sales transaction and are considered to be cash equivalents. Accounts and Other Receivables, Net Accounts and other receivables, net consist primarily of receivables from franchisees, sublease tenants, a vendor, delivery service providers ("DSPs") and landlords. Receivables from franchisees include sublease rents, royalties, services and contractual marketing fees associated with the franchise agreements. Sublease tenant receivables relate to subleased properties where the Company is a party and obligated on the primary lease agreement. The vendor receivable is for earned reimbursements from a vendor, receivables from DSPs are for company restaurant sales related to delivery orders fulfilled by the DSPs and the landlord receivables are for earned landlord reimbursement related to restaurants opened. The allowance for doubtful accounts is based on expected credit losses utilizing a range of information, including historical collections experience and a review on a specific identification basis of the collectability of existing receivables, and totaled approximately $0.1 million and as of both December 29, 2020 and December 31, 2019. Vendor Allowances The Company receives support from one of its vendors in the form of reimbursements. The reimbursements are agreed upon with the vendor, but do not represent specific, incremental, identifiable costs incurred by the Company in selling the vendor’s products. Such reimbursements are recorded as a reduction of the costs of purchasing the vendor’s products. The non-current portion of reimbursements received by the Company in advance is included in other non-current liabilities on the consolidated balance sheets and totaled $27,000 and $0.3 million as of December 29, 2020 and December 31, 2019, respectively. The current portion of these reimbursements is included in other accrued liabilities on the consolidated balance sheets and totaled $0.4 million as of both December 29, 2020 and December 31, 2019. Inventories Inventories, consisting of food items, packaging and beverages, are valued at the lower of cost (first-in, first-out method) or net realizable value. Assets Held for Sale Assets held for sale include the net book value of property and equipment and goodwill for Company-operated restaurants that the Company plans to sell within the next year to new or existing franchisees, as well as the net book value of owned property that the Company plans to sell within the next year. Long-lived assets that meet the held for sale criteria are held for sale and reported at the lower of their carrying value or fair value, less estimated costs to sell. If the determination is made that the Company no longer expects to sell an asset within the next year, the asset is reclassified out of assets held for sale. Property and Equipment Property and equipment includes land, buildings, leasehold improvements, restaurant and other equipment, restaurant property leased to others and buildings under finance leases. Land, buildings, leasehold improvements, restaurant and other equipment acquired in business combinations are initially recorded at their estimated fair value. Land, buildings, leasehold improvements, restaurant and other equipment acquired or constructed in the normal course of business are initially recorded at cost. The Company provides for depreciation and amortization based on the estimated useful lives of assets using the straight-line method. Estimated useful lives for property and equipment are as follows: Buildings 20–35 years Leasehold improvements Shorter of useful life (typically 20 years) or lease term Buildings under finance leases Shorter of useful life (typically 20 years) or lease term Restaurant and other equipment 3–15 years The estimated useful lives for leasehold improvements are based on the shorter of the estimated useful lives of the assets or the related lease term, which generally includes reasonably assured option periods expected to be exercised by the Company when the Company would suffer an economic penalty if not exercised. Depreciation and amortization expense associated with property and equipment totaled $23.2 million for the fifty-two weeks ended December 29, 2020, $22.7 million for the fifty-two weeks ended December 31, 2019 and $23.1 million for the fifty-two weeks ended January 1, 2019. These amounts include $0.2 million for the fifty-two weeks ended December 29, 2020 and $0.5 million for the fifty-two weeks ended December 31, 2019 related to buildings under finance leases, as well as $0.9 million for the fifty-two weeks ended January 1, 2019 related to buildings under capital leases. Accumulated depreciation and amortization associated with property and equipment includes $0.3 million related to buildings under finance leases as of both December 29, 2020 and December 31, 2019. The Company capitalizes construction costs which consist of internal payroll and payroll related costs and travel costs related to the successful acquisition, development, design and construction of the Company's new restaurants. Capitalized construction costs totaled $0.8 million for the fifty-two weeks ended December 29, 2020, $1.8 million for the fifty-two weeks ended December 31, 2019 and $1.6 million for the fifty-two weeks ended January 1, 2019. If the Company subsequently makes a determination that a site for which development costs have been capitalized will not be acquired or developed, any previously capitalized development costs are expensed and included in general and administrative expenses in the consolidated statements of comprehensive (loss) income. The Company capitalizes interest in connection with the construction of its restaurants. Interest capitalized totaled approximately $34,000 for the fifty-two weeks ended December 29, 2020 and $0.1 million for both the fifty-two weeks ended December 31, 2019 and the fifty-two weeks ended January 1, 2019. Gains and losses on the disposal of assets are recorded as the difference between the net proceeds received, if any, and net carrying values of the assets disposed and are included in loss on disposal of assets and adjustments to assets held for sale, net in the consolidated statements of comprehensive (loss) income. Deferred Financing Costs Deferred financing costs represent third-party debt costs that are capitalized and amortized to interest expense over the associated term of the debt agreement using the effective interest method. Deferred financing costs, along with lender debt discount, are presented net of the related debt balances on the consolidated balance sheets. Goodwill and Trademarks The Company’s goodwill and trademarks are not amortized, but tested annually for impairment and tested more frequently for impairment if events and circumstances indicate that the asset might be impaired. The Company conducts annual goodwill and trademark impairment tests in the fourth quarter of each fiscal year or whenever an indicator of impairment exists. In assessing potential goodwill impairment, the Company has the option to first assess the qualitative factors to determine whether events or circumstances indicate that it is more likely than not that the fair value of net assets, including goodwill, is less than its carrying amount. If the qualitative factors indicate that it is more likely than not that the fair value of net assets, including goodwill, is less than the carrying amount, the Company performs a quantitative impairment test. The methods the Company uses to estimate fair value include discounted future cash flows analysis and market valuation based on similar companies. Key assumptions included in the cash flow model include future revenues, operating costs, working capital changes, capital expenditures and a discount rate that approximates the Company's weighted average cost of capital. As the Company adopted ASU 2017-04, Simplifying the Test for Goodwill Impairment , in 2019, the Company recognizes goodwill impairment for the carrying amount in excess of fair value. The Company also performs an annual impairment test for indefinite-lived intangible assets during the fourth fiscal quarter of each year, or more frequently if impairment indicators arise. During the fifty-two weeks ended December 29, 2020, in the first quarter, the Company identified indicators of impairment and performed quantitative impairment assessments, which resulted in a non-cash impairment of goodwill of $87.3 million and a non-cash impairment of trademarks of $11.9 million. See Note 6, Goodwill and Other Intangible Assets , for further discussion. During the fourth quarter of 2020, the Company performed its annual impairment test using a qualitative assessment to determine whether it is more likely than not that the fair value of goodwill or indefinite-lived trademarks is less than the carrying value. Based on the qualitative assessment, the Company determined that no additional goodwill or trademark impairment was needed. Intangible Assets, Net Intangible assets primarily include franchise rights, reacquired franchise rights and sublease assets. Franchise rights, which represent the fair value of franchise agreements based on the projected royalty revenue stream as of the Closing Date of the Business Combination, are amortized on a straight-line basis to depreciation and amortization expense in the consolidated statements of comprehensive (loss) income over the remaining term of the franchise agreements. Reacquired franchise rights, which represent the fair value of reacquired rights that were previously granted to franchisees to use Del Taco's trade name under a franchise agreement, are amortized on a straight-line basis to depreciation and amortization in the consolidated statements of comprehensive (loss) income over the term of the former franchise agreement. Sublease assets, which represent subleases with stated rent above comparable market rents, are amortized to sublease income over the term of the related sublease. Other Assets, Net Other assets, net consist of security deposits, straight-line rental income related to subleases and other capitalized costs. The Company capitalizes certain computer software and software development costs incurred in connection with developing or obtaining computer software for internal use when both the preliminary project stage is completed and it is probable that the software will be used as intended. Capitalized software costs include only (i) external direct costs of materials and services utilized in developing or obtaining computer software, and (ii) compensation and related benefits for employees who are directly associated with the software projects. Capitalized software costs are amortized over the estimated useful life, typically three to five years. The net carrying value of capitalized software costs for the Company totaled $2.5 million and $2.9 million as of December 29, 2020 and December 31, 2019, respectively, and is included in other assets, net in the consolidated balance sheets. Capitalized software costs totaled $1.6 million for the fifty-two weeks ended December 29, 2020, $2.0 million for the fifty-two weeks ended December 31, 2019 and $1.5 million for the fifty-two weeks ended January 1, 2019. Amortization expenses totaled $1.9 million for the fifty-two weeks ended December 29, 2020, $1.4 million for the fifty-two weeks ended December 31, 2019 and $1.2 million for the fifty-two weeks ended January 1, 2019. Long-Lived Assets Long-lived assets, including property and equipment and definite-lived intangible assets, are reviewed by the Company for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Long-lived assets are grouped and evaluated for impairment at the lowest level for which there are identifiable cash flows that are independent of the cash flows of other groups of assets. The Company evaluates such cash flows for individual restaurants and franchise agreements on an undiscounted basis. If it is determined that the carrying amounts of such long-lived assets are not recoverable, the assets are written down to their estimated fair values. The Company generally estimates fair value using the discounted value of the estimated cash flows associated with the respective restaurant or agreement. During the fifty-two weeks ended December 29, 2020, the Company evaluated certain restaurants having indicators of impairment based on operating performance and recorded an impairment charge totaling $8.3 million related to eight restaurants. During the fifty-two weeks ended December 31, 2019, the Company recorded an impairment charge totaling $7.2 million related to seven restaurants. During the fifty-two weeks ended January 1, 2019, the Company recorded an impairment charge totaling $3.9 million related to five restaurants. Rent Expense The Company has non-cancelable lease agreements for certain restaurant land and buildings under terms ranging up to 50 years, with one to four options to extend the lease generally for five ten Insurance Reserves Given the nature of the Company’s operating environment, the Company is subject to workers’ compensation and general liability claims. To mitigate a portion of these risks, the Company maintains insurance for individual claims in excess of deductibles per claim. The Company’s insurance deductibles range from $0.25 million to $0.50 million per occurrence for workers’ compensation and are $0.35 million per occurrence for general liability. Beginning in 2020, one workers compensation claim per policy year has a deductible of $0.75 million in California only. The amount of loss reserves and loss adjustment expenses is determined based on an estimation process that uses information obtained from both Company-specific and industry data, as well as general economic information. Loss reserves are based on estimates of expected losses for determining reported claims and used as the basis for estimating claims incurred but not reported. The estimation process for loss exposure requires management to continuously monitor and evaluate the life cycle of claims. Management also monitors the reasonableness of the judgments made in the prior year’s estimation process (referred to as hindsight analysis) and adjusts current year assumptions based on the hindsight analysis. The Company utilizes actuarial methods to evaluate open claims and estimate the ongoing development exposure related to workers’ compensation and general liability. The Company is not the primary obligor for its workers' compensation insurance policy, so therefore, the Company records a liability up to its deductible exposure. Insurance Recovery Assets In the normal course of its business, the Company incurs losses, such as those resulting from property damage and legal actions, that are covered by the Company's insurance policies. The Company records insurance recovery assets for losses it is entitled to recover under its insurance policies and when such recovery is probable. In determining whether a recovery is probable, the Company considers whether the Company has exceeded its deductible, the limits of its insurance policies and subsequent payment of claims. Advertising Costs Franchisees pay a weekly fee to the Company of 4.0% of their restaurants’ net sales as reimbursement for advertising and promotional services that the Company provides. As a result of the COVID-19 pandemic, starting the last fiscal week of the first quarter of 2020, the Company decreased franchise advertising contributions from 4.0% to 2.5% of franchise restaurant net sales for eight weeks and then adjusted the advertising contribution percentage back to 4.0% for the balance of 2020. Production costs for radio and television advertising are expensed when the commercials are initially aired. Costs of distribution of advertising are charged to expense on the date the advertising is aired or distributed. These costs, as well as other marketing-related expenses for advertising are included in occupancy and other operating expenses in the consolidated statements of comprehensive (loss) income for company expenses and included in franchise advertising expenses in the consolidated statements of comprehensive (loss) income for franchise expenses. Advertising expenses for the Company were $16.4 million for the fifty-two weeks ended December 29, 2020, $18.8 million for the fifty-two weeks ended December 31, 2019 and $19.0 million for the fifty-two weeks ended January 1, 2019. Pre-opening Costs Pre-opening costs, which include restaurant labor, supplies, cash and non-cash rent expense and occupancy and other operating costs incurred prior to the opening of a new restaurant are expensed as incurred. Pre-opening costs were $0.5 million for the fifty-two weeks ended December 29, 2020, $1.7 million for the fifty-two weeks ended December 31, 2019, and $1.6 million for the fifty-two weeks ended January 1, 2019. Restaurant Closure Charges, Net The Company makes decisions to close restaurants based on their cash flows, anticipated future profitability and leasing arrangements. The Company determines if discontinued operations treatment is appropriate and estimates the future obligations, if any, associated with the closure of restaurants and records the corresponding restaurant closure liability at the time the restaurant is closed. Prior to the adoption of Topic 842, these restaurant closure obligations primarily consist of the liability for the present value of future lease obligations, net of estimated sublease income. Restaurant closure charges, net were comprised of direct costs related to the restaurant closure and initial charges associated with the recording of the liability at fair value, accretion of the restaurant closure liability during the period, any positive or negative adjustments to the restaurant closure liability in subsequent periods as more information becomes available. After the adoption of Topic 842, these restaurant closure obligations primarily consist of rent, property tax and common area maintenance on closed restaurant properties and the present value of non-lease executory costs for closed restaurant properties, net of non-lease executory costs to be recovered from sublessees. Changes to the estimated liability for future non-lease executory costs based on new facts and circumstances are considered to be a change in estimate and are recorded prospectively. The change resulting from the adoption of Topic 842 led to an increase in restaurant closure charges for the fifty-two weeks ended December 29, 2020 and the fifty-two weeks ended December 31, 2019 as compared to the fifty-two weeks ended January 1, 2019. Stock-Based Compensation Expense The Company recognizes compensation expense for all share-based payment awards made to employees and non-employee directors based on their estimated grant date fair values using the Black-Scholes option pricing model for option grants and the closing price of the underlying common stock on the date of the grant for restricted stock awards. The Company recognizes these compensation costs for only those awards expected to vest, on a straight-line basis over the requisite service period of the award. The Company estimates the number of awards expected to vest based, in part, on historical forfeiture rates and also based on management's expectations of employee turnover within the specific employee groups receiving the awards. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods, if actual forfeitures differ from those estimates. Stock-based compensation expense for the Company’s stock-based compensation awards is recognized ratably over the vesting period on a straight-line basis. Income Taxes The Company uses the liability method of accounting for income taxes. Deferred income taxes are provided for temporary differences between financial statement and income tax reporting, using tax rates scheduled to be in effect at the time the items giving rise to the deferred taxes reverse. The Company recognizes the impact of a tax position in the financial statements if that position is more likely than not of being sustained by the taxing authority. Accordingly, the Company reports a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in a tax return. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax expense. Derivative Instruments and Hedging Activities The Company is exposed to variability in future cash flows resulting from fluctuations in interest rates related to its variable rate debt. As part of its overall strategy to manage the level of exposure to the risk of fluctuations in interest rates, the Company has used various interest rate contracts including interest rate caps. The Company recognized all derivative instruments as either assets or liabilities at fair value in the consolidated balance sheets. When they qualified as hedging instruments, the Company designated interest rate caps as cash flow hedges of forecasted variable rate interest payments on certain debt principal balances. For derivative instruments that were designated and qualified as cash flow hedges, the effective portion of the gain or loss on the derivative was reported as a component of other comprehensive income and reclassified into earnings in the same period or periods during which the hedged transaction affected earnings. Gains and losses on the derivative representing hedge ineffectiveness were recognized in current earnings. The Company entered into interest rate derivative contracts with major banks and was exposed to losses in the event of nonperformance by these banks. However, these banks were able to fully satisfy their obligations under the contracts. Accordingly, the Company did not obtain collateral or other security to support the contracts. The Company's interest rate cap agreement, as discussed in Note 8, expired on March 31, 2020. Contingencies The Company recognizes liabilities for contingencies when an exposure indicates it is probable that an asset has been impaired or that a liability has been incurred, and the amount of impairment or loss can be reasonably estimated. The Company’s ultimate legal and financial liability with respect to such matters cannot be estimated with certainty and requires the use of estimates. When the reasonable estimate is a range, the recorded loss will be the best estimate within the range. The Company records legal settlement costs when those costs are probable and reasonably estimable. Comprehensive (Loss) Income Comprehensive (loss) income includes changes in equity from transactions and other events and circumstances from nonoperational sources, including, among other things, the Company’s unrealized gains and losses on effective interest rate caps which are included in other comprehensive (loss) income, net of tax. Segment Inf

Restaurant Closure and Other Re

Restaurant Closure and Other Related Charges	12 Months Ended
	Dec. 29, 2020
Restructuring and Related Activities [Abstract]
Restaurant Closure and Other Related Charges	Restaurant Closure Charges Impairment of Long-Lived Assets The Company evaluates long-lived assets for indicators of impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company considers a triggering event to have occurred related to a specific restaurant if the restaurant’s cash flows are less than a minimum threshold. Long-lived assets are grouped and evaluated for impairment at the lowest level for which there are identifiable cash flows that are independent of the cash flows of other groups of assets. The Company evaluates such cash flows for individual restaurants and franchise agreements on an undiscounted basis. If it is determined that the carrying amounts of such long-lived assets are not recoverable, the assets are written down to their estimated fair values. The Company generally estimates fair value using the discounted value of the estimated cash flows associated with the respective restaurant or agreement, using Level 3 inputs. The impairment charges represent the excess of the aggregate carrying value of a restaurant's operating lease right-of-use asset, furniture, fixtures and equipment and leasehold improvements over their estimated fair value. Impairment charges are allocated to a restaurant's operating lease right-of-use assets, furniture, fixtures and equipment and leasehold improvements on a pro rata basis based on the respective assets' carrying values. During the fifty-two weeks ended December 29, 2020, the Company evaluated certain restaurants having indicators of impairment based on operating performance, taking into consideration the negative impact of the COVID-19 pandemic on forecasted restaurant performance, and recorded an impairment charge totaling $8.3 million related to eight restaurants. During the fifty-two weeks ended December 31, 2019, the Company evaluated certain restaurants that had indicators of impairment based on operating performance and recorded an impairment charge totaling $7.2 million related to seven restaurants. During the fifty-two weeks ended January 1, 2019, the Company evaluated certain restaurants that had indicators of impairment based on operating performance and recorded an impairment charge totaling $3.9 million related to five restaurants. The Company wrote-off a portion of the operating lease right-of-use assets, furniture, fixtures and equipment and leasehold improvements based on the estimate of future recoverable cash flows. In connection with the adoption of Topic 842, the Company evaluated the operating lease right-of-use assets for impairment, indicating the carrying amount of the operating lease assets for certain restaurants may not be recoverable, and recorded an impairment charge totaling $3.1 million at January 2, 2019 based on the estimates of future recoverable cash flows. Restaurant Closure Charges, Net The restaurant closure liability was $0.5 million and $0.4 million at December 29, 2020 and December 31, 2019, respectively, and relates to the non-lease executory costs associated with company-operated restaurants that were closed during the fourth quarter of 2015. A summary of the restaurant closure liability activity for these closed restaurants consisted of the following (in thousands): Total Balance at January 2, 2018 $ 1,611 Charges for accretion in current period 61 Cash payments (327) Adjustment to estimates based on current activity 747 Balance at January 1, 2019 2,092 Reclassified to operating lease right-of-use assets (a) (1,900) Cash payments (263) Adjustments to estimates based on current activity 508 Balance at December 31, 2019 437 Charges for accretion in current period 21 Cash payments (4) Balance at December 29, 2020 $ 454 (a) During the fifty-two weeks ended December 31, 2019, in connection with the adoption of Topic 842, the Company reclassified $1.9 million of the lease-related closure liability to offset the respective operating lease right-of-use assets. The current portion of the restaurant closure liability was $0.2 million and $0.1 million as of December 29, 2020 and December 31, 2019, respectively, and is included in other accrued liabilities in the consolidated balance sheets. The non-current portion of the restaurant closure liability was $0.3 million as of both December 29, 2020 and December 31, 2019 and is included in other non-current liabilities in the consolidated balance sheets. The restaurant closure liability is expected to be settled by 2022.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 29, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Property and Equipment, Net Property and equipment, net at December 29, 2020 and December 31, 2019 consisted of the following, excluding amounts related to properties classified as held for sale (in thousands): December 29, 2020 December 31, 2019 Land $ — $ 1,927 Buildings 1,939 4,569 Restaurant and other equipment 103,446 92,025 Leasehold improvements 121,775 116,177 Buildings under finance leases 441 871 Restaurant property leased to others 12,167 10,899 Construction-in-progress 10,823 11,680 250,591 238,148 Less: Accumulated depreciation (103,885) (81,227) Property and equipment, net $ 146,706 $ 156,921

Summary of Refranchsing and Fra

Summary of Refranchsing and Franchise Acquisitions (Notes)	12 Months Ended
	Dec. 29, 2020
Franchise Acquisitions [Abstract]
Refranchising and Franchise Acquisitions	Refranchising, Assets Held for Sale and Acquisitions of Franchises and Non-Controlling Interest Refranchising In connection with the sale of company-operated restaurants to franchisees, the Company typically enters into several agreements, in addition to an asset purchase agreement, with franchisees including franchise and lease agreements. The Company typically sells the restaurants' inventory and equipment and retains ownership of the leasehold interest on the real estate of the lease and/or sublease to the franchisee. The Company has determined that its restaurant dispositions usually represent multiple-element arrangements, and as such, the cash consideration is allocated to the separate elements based on their relative selling price. Cash consideration generally includes up-front consideration for the sale of the restaurants and franchise fees and future cash consideration for royalties and lease payments. The Company considers the future lease payments in allocating the initial cash consideration received. The Company compares the stated rent under the lease and/or sublease agreements with comparable market rents, and the Company records sublease assets/liabilities with a corresponding offset to the gain or loss on the sale of the company-operated restaurants. Sublease assets represent subleases with stated rent above comparable market rents. Sublease assets are amortized to sublease income over the term of the related sublease. Sublease liabilities represent subleases with stated rent below comparable market rents and are amortized to sublease income over the term of the related sublease. Both sublease assets and sublease liabilities arise from the sale of company-operated restaurants to franchisees. The cash consideration per restaurant for franchise fees is consistent with the amounts stated in the related franchise agreements, which are also charged for separate standalone arrangements. The Company initially defers and subsequently recognizes the franchise fees over the term of the franchise agreement. Future royalty income is also recognized in franchise revenue as earned. The Company sold six company-operated restaurants to franchisees during the fifty-two weeks ended December 29, 2020 and 31 company-operated restaurants to franchisees during the fifty-two weeks ended December 31, 2019. The Company did not sell any company-operated restaurants to franchisees during the fifty-two weeks ended January 1, 2019. The following table summarizes the loss recognized related to these transactions during the fifty-two weeks ended December 29, 2020, December 31, 2019 and January 1, 2019 (dollars in thousands): 52 Weeks Ended 52 Weeks Ended 52 Weeks Ended Company-operated restaurants sold to franchisees 6 31 — Proceeds from the sale of company-operated restaurants, net of selling costs $ 2,558 $ 7,310 $ — Net assets sold (primarily furniture, fixtures and equipment) (a) (2,086) (4,952) — Goodwill related to the company-operated restaurants sold to franchisees (1,196) (6,078) — Allocation to deferred franchise fees (193) (771) — Sublease assets (liabilities), net 220 (50) — Gain on lease termination 40 — — Other direct costs — (123) — Loss on sale of company-operated restaurants (b) $ (657) $ (4,664) $ — (a) Of the net assets sold during the fifty-two weeks ended December 29, 2020, $0.7 million was included in assets held for sale as of December 31, 2019. Of the net assets sold during the fifty-two weeks ended December 31, 2019, $2.1 million was included in assets held for sale as of January 1, 2019. (b) Of the loss related to the company-operated restaurants sold during the fifty-two weeks ended December 29, 2020, $0.6 million was previously recognized during the fifty-two weeks ended December 31, 2019 as a fair value adjustment to the assets held for sale balance. The loss on sale of company-operated restaurants is included in loss on disposal of assets and adjustments to assets held for sale, net on the consolidated statements of comprehensive (loss) income. Assets Held for Sale Assets held for sale include the net book value of property and equipment for Company-operated restaurants that the Company plans to sell within the next year to new or existing franchisees. Long-lived assets that meet the criteria are held for sale and reported at the lower of their carrying value or fair value less estimated cost to sell. As of December 29, 2020, the Company classified the land and building related to a previously closed company-operated restaurant as held for sale and recorded a $0.2 million adjustment to assets held for sale in order to recognize the assets at their estimated fair value less estimated cost to sell. The estimated fair value of assets held for sale is based upon Level 2 inputs, which include previous negotiations with a third party. As of December 31, 2019, the Company classified 19 company-operated restaurants as held for sale. During the twelve weeks ended March 24, 2020, the Company sold five of these restaurants and determined that the remaining 14 company-operated restaurants would not be sold within the next year and therefore reclassified the related long-lived assets back to held for use. The Company reclassified the assets back to held for use at their carrying amount before they were classified as held for sale, adjusted for depreciation expense that would have been recognized had the assets been continuously classified as held for use. As such, the Company recognized a loss of $0.5 million related to the reclassification which is included in loss on disposal of assets and adjustments to assets held for sale, net in the consolidated statement of comprehensive (loss) income. Assets held for sale at December 29, 2020 and December 31, 2019 consisted of the following (in thousands): December 29, 2020 December 31, 2019 Land $ 561 $ — Building 934 — Other property and equipment — 4,025 Goodwill — 4,386 $ 1,495 $ 8,411 Franchise Acquisitions There were no franchise acquisitions during the fifty-two weeks ended December 29, 2020. The Company acquired four franchise-operated restaurants during the fifty-two weeks ended December 31, 2019 and three franchise-operated restaurants during the fifty-two weeks ended January 1, 2019. The Company accounts for the acquisition of franchise-operated restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3). The goodwill recorded primarily relates to the market position and future growth potential of the markets acquired and is expected to be deductible for income tax purposes. The following table provides detail of the combined acquisitions for the fifty-two weeks ended December 29, 2020, December 31, 2019 and January 1, 2019 (dollars in thousands): 52 Weeks Ended 52 Weeks Ended 52 Weeks Ended Franchise-operated restaurants acquired from franchisees — 4 3 Goodwill $ — $ 4,302 $ 893 Property and equipment — 660 798 Reacquired franchise rights — — 150 Operating lease right-of-use assets — 2,006 — Operating lease liabilities — (2,006) — Unfavorable lease liabilities (a) — (130) — Total Consideration $ — $ 4,832 $ 1,841 (a) Unfavorable lease liabilities of $0.1 million for the fifty-two weeks ended December 31, 2019 were recorded as an adjustment to the respective operating lease right-of-use asset. During the fifty-two weeks ended January 1, 2019, the Company wrote-off $0.6 million of unfavorable lease liabilities related to franchise subleases, offset by $0.1 million of straight line deferred rent assets (included in other assets) which were terminated in connection with the Company's acquisition of the related franchise-operated restaurants. Acquisition of Non-Controlling Interest During the fifty-two weeks ended December 29, 2020, the Company acquired the 25% non-controlling interest in the partnership that operates the Company's restaurant in La Verne, California for $0.3 million. As a result, the Company recognized a reduction to additional paid-in capital of $0.1 million for the difference between the consideration paid and the carrying amount of the acquired non-controlling interest. The partnership's financial position and results of operations were previously consolidated into the Company's consolidated balance sheets and consolidated statements of comprehensive (loss) income since the Company had a controlling interest.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 29, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Changes in the carrying amount of goodwill for the fifty-two weeks ended December 29, 2020 are as follows (in thousands): Goodwill Balance as of December 31, 2019 $ 192,739 Goodwill reclassified from held for sale 3,517 Impairment of goodwill (87,277) Balance as of December 29, 2020 $ 108,979 The decrease in goodwill was primarily due to an impairment of $87.3 million during the fifty-two weeks ended December 29, 2020. In March 2020, the outbreak of the COVID-19 pandemic prompted authorities in most jurisdictions where the Company operates to issue stay-at-home orders, leading to an unexpected significant disruption to the Company's business requiring the Company to close restaurant dining rooms and operate with only drive-thru, take-out and delivery orders. As such, the consequences of the outbreak of the COVID-19 pandemic coupled with a sustained decline in the Company's stock price were determined to be indicators of impairment. As such, using Level 3 inputs, the Company performed a quantitative goodwill impairment assessment during the first quarter of 2020 using both the discounted cash flow method and guideline public company method to determine the fair value of its reporting unit. Significant assumptions and estimates used in determining fair value include future revenues, operating costs, working capital changes, capital expenditures, a discount rate that approximates the Company's weighted average cost of capital and a selection of comparable companies. Based on the quantitative assessment, the Company determined that the fair value of its reporting unit was less than its carrying value and recognized a non-cash goodwill impairment charge of $87.3 million, equal to the excess of the reporting unit's carrying value above its fair value. The impairment charge was recorded in impairment of goodwill on the consolidated statements of comprehensive (loss) income. Since June 30, 2015, the date of the business combination between Del Taco and Levy Acquisition Corporation, accumulated goodwill impairment losses were $205.6 million and $118.3 million as of December 29, 2020 and December 31, 2019, respectively. In conjunction with the quantitative goodwill impairment assessment during the first quarter of 2020, the Company also performed a quantitative impairment assessment of its indefinite-lived trademarks. Using Level 3 inputs, the Company used the relief from royalty method to determine the fair value of its trademarks. Significant assumptions and estimates used in determining fair value include future revenues, the royalty rate, franchise attrition, brand maintenance expenses and a discount rate that approximates the Company's weighted average cost of capital. Based on the quantitative assessment, the Company determined the fair value of its trademarks was less than its carrying value and recognized a non-cash impairment charge of $11.9 million during the fifty-two weeks ended December 29, 2020, equal to the excess of the trademarks' carrying value above their fair value. The impairment charge was recorded in impairment of trademarks on the consolidated statements of comprehensive (loss) income. The carrying value of trademarks was $208.4 million and $220.3 million as of December 29, 2020 and December 31, 2019, respectively. The Company’s other intangible assets at December 29, 2020 and December 31, 2019 consisted of the following (in thousands): December 29, 2020 December 31, 2019 Gross Accumulated Net Gross Accumulated Net Sublease assets 1,820 (193) 1,627 1,340 (82) 1,258 Franchise rights 13,918 (6,421) 7,497 14,298 (5,465) 8,833 Reacquired franchise rights 943 (313) 630 943 (207) 736 Total amortized other intangible assets $ 16,681 $ (6,927) $ 9,754 $ 16,581 $ (5,754) $ 10,827 During the fifty-two weeks ended December 29, 2020 and December 31, 2019, the Company recorded $0.5 million and $1.2 million, respectively, of sublease assets in connection with the sale of company-operated restaurants (see Note 5 for more information). During the fifty-two weeks ended December 29, 2020, the Company wrote-off $0.2 million of franchise rights associated with the closure of seven franchise operated restaurants. During the fifty-two weeks ended December 31, 2019, the Company wrote-off $0.1 million of franchise rights associated with the closure of three franchise operated restaurants, and the Company reclassified $0.5 million of franchise rights as reacquired franchise rights from the acquisition of four franchise locations. Sublease assets are amortized using the straight-line method over the remaining life of the sublease. The weighted-average amortization period as of December 29, 2020 for sublease assets was 15.1 years. Franchise rights are amortized using the straight-line method over the remaining life of the franchise agreements or 40 years, whichever is less. The weighted-average amortization period as of December 29, 2020 for franchise rights was 12.7 years. Reacquired franchise rights are amortized using the straight-line method over the remaining life of the former franchise agreement. The weighted-average amortization period as of December 29, 2020 for reacquired franchise rights was 9.3 years. Amortization expense for amortizable intangible assets and other assets totaled $3.4 million, $2.8 million and $3.1 million for the fifty-two weeks ended December 29, 2020, December 31, 2019 and January 1, 2019, respectively. Amortization for sublease assets totaled $111,000, $82,000 and $12,000 for the fifty-two weeks ended December 29, 2020, December 31, 2019 and January 1, 2019, respectively. Amortization expense for franchise rights totaled $1.3 million, $1.3 million and $1.4 million for the fifty-two weeks ended December 29, 2020, December 31, 2019 and January 1, 2019, respectively. Amortization expense for reacquired franchise rights totaled $107,000, $101,000 and $58,000 for the fifty-two weeks ended December 29, 2020, December 31, 2019 and January 1, 2019, respectively. The estimated future amortization for sublease assets, franchise rights and reacquired franchise rights for the next five fiscal years is as follows (in thousands): Sublease Assets Franchise Rights Reacquired Franchise Rights 2021 $ 116 $ 998 $ 101 2022 115 903 78 2023 113 820 67 2024 113 746 66 2025 113 656 56

Debt, Obligations Under Capital

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities	12 Months Ended
	Dec. 29, 2020
Debt Disclosure [Abstract]
Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities	Debt and Obligations Under Finance Leases The Company’s long-term debt, finance lease obligations and other debt at December 29, 2020 and December 31, 2019 consisted of the following (in thousands): December 29, 2020 December 31, 2019 2015 Senior Credit Facility, as amended, net of unamortized debt discount of $182 and $231 and deferred financing costs of $821 and $1,038 at December 29, 2020 and December 31, 2019, respectively $ 113,997 $ 143,731 Total outstanding indebtedness 113,997 143,731 Obligations under finance leases and other debt 611 1,070 Total debt, net 114,608 144,801 Less: amounts due within one year 190 220 Total amounts due after one year, net $ 114,418 $ 144,581 At December 29, 2020 and December 31, 2019, the Company assessed the amounts recorded under the 2015 Senior Credit Facility, as amended, and determined that such amounts approximated fair value. Senior Credit Facility On August 4, 2015, the Company refinanced its then existing senior credit facility and entered into a new credit agreement (the “Senior Credit Facility”). The Senior Credit Facility, which was to mature on August 4, 2020, provided for a $250 million revolving credit facility. In September 2019, the Company refinanced the Senior Credit Facility, pursuant to Amendment No. 4 to the Credit Agreement among Del Taco, as borrower, the Company and its subsidiaries, as guarantors, Bank of America, N.A. as administrative agent and letter of credit issuer, the lenders party thereto, and other parties thereto, which provides for a $250 million five-year senior secured revolving facility. The Senior Credit Facility, as amended, includes a sub limit of $35 million for letters of credit. The Senior Credit Facility, as amended, will mature on September 19, 2024. Substantially all of the assets of the Company are pledged as collateral under the Senior Credit Facility. Borrowings under the Senior Credit Facility, as amended, bear interest, at the borrower's option, at rates based upon either LIBOR or a base rate, plus, for each rate, a margin determined in accordance with a lease-adjusted consolidated leverage ratio-based pricing grid. The base rate is calculated as the highest of (a) the Federal Funds Rate plus 0.50%, (b) the published Bank of America prime rate, or (c) Eurodollar Rate plus 1.00%. For Eurodollar loans, the margin is in the range of 1.25% to 2.00%. For base rate loans, the margin is in the range of 0.25% to 1.00%. Borrowings under the Senior Credit Facility, as amended, may be repaid and reborrowed. The Senior Credit Facility, as amended, contains certain financial covenants, including the maintenance of a consolidated total lease adjusted leverage ratio and a consolidated fixed charge coverage ratio. The Company was in compliance with the financial covenants as of December 29, 2020. Upon the original refinancing in August 2015, the Company capitalized lender debt discount costs and deferred financing costs of $1.4 million and $0.5 million, respectively, related to the Senior Credit Facility. In September 2019, the Company capitalized deferred financing costs of $1.0 million in connection with the amendment of the Senior Credit Facility. Debt discount costs and deferred financing costs are presented net of the outstanding balance on the consolidated balance sheets and will be amortized to interest expense over the term of the facility. Amortization of deferred financing costs and debt discount totaled $0.3 million for the fifty-two weeks ended December 29, 2020, and $0.4 million for both the fifty-two weeks ended December 31, 2019 and the fifty-two weeks ended January 1, 2019. At December 29, 2020, the weighted average interest rate on the outstanding balance of the Senior Credit Facility, as amended, was 1.90%. At December 29, 2020, the Company had a total of $117.7 million of availability for additional borrowings under the Senior Credit Facility, as amended, as the Company had $115.0 million of outstanding borrowings and $17.3 million of letters of credit outstanding which reduce availability under the Senior Credit Facility, as amended. Other Debt Information Based on debt agreements and finance leases in place as of December 29, 2020, future maturities of debt were as follows (in thousands): 2021 $ 190 2022 78 2023 78 2024 115,079 2025 63 Thereafter 123 Total maturities 115,611 Less: debt discount and deferred financing costs (1,003) Total debt, net $ 114,608

Derivative Instruments

Derivative Instruments	12 Months Ended
	Dec. 29, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Derivative Instruments 2016 Interest Rate Cap Agreement In June 2016, the Company entered into an interest rate cap agreement, which became effective July 1, 2016, to hedge cash flows associated with interest rate fluctuations on variable rate debt, with a termination date of March 31, 2020 ("2016 Interest Rate Cap Agreement"). The 2016 Interest Rate Cap Agreement had a notional amount of $70.0 million of the Senior Credit Facility that effectively converted that portion of the outstanding balance of the Senior Credit Facility from variable rate debt to capped variable rate debt, resulting in a change in the applicable interest rate from an interest rate of one-month LIBOR plus the applicable margin (as provided by the Senior Credit Facility) to a capped interest rate of 2.00% plus the applicable margin. During the period from July 1, 2016 through the expiration on March 31, 2020, the 2016 Interest Rate Cap Agreement had no hedge ineffectiveness. To ensure the effectiveness of the 2016 Interest Rate Cap Agreement, the Company elected the one-month LIBOR rate option for its variable rate interest payments on term balances equal to or in excess of the applicable notional amount of the interest rate cap agreement as of each reset date. The reset dates and other critical terms perfectly match with the interest rate cap reset dates and other critical terms during fiscal year 2020 through the expiration on March 31, 2020. During the fifty-two weeks ended December 29, 2020, the Company reclassified $0.1 million of interest expense related to the hedges of these transactions into earnings. The effective portion of the 2016 Interest Rate Cap Agreement through the expiration on March 31, 2020 was included in accumulated other comprehensive loss.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 29, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The fair values of cash and cash equivalents, accounts receivable, accounts payable and other accrued liabilities approximate their carrying amounts due to their short maturities. The carrying value of the Senior Credit Facility, as amended, approximated its fair value. The 2016 Interest Rate Cap Agreement was recorded at fair value in the Company’s consolidated balance sheets. As of December 31, 2019, the Company held certain assets and liabilities that are required to be measured at fair value on a recurring basis, including derivative instruments related to interest rates. The Company determined the fair value of the interest rate cap contract based on counterparty quotes, with appropriate adjustments for any significant impact of nonperformance risk of the parties to the interest rate cap contract. Therefore, the Company has categorized the interest rate cap contract as a Level 2 fair value measurement. The 2016 Interest Rate Cap Agreement expired on March 31, 2020. The fair value of the 2016 Interest Rate Cap Agreement was $0.0 million at December 31, 2019 and was included in other assets in the Company’s consolidated balance sheets.

Other Accrued Liabilities and O

Other Accrued Liabilities and Other Non-current Liabilities	12 Months Ended
	Dec. 29, 2020
Other Liabilities Disclosure [Abstract]
Other Accrued Liabilities and Other Non-current Liabilities	Other Accrued Liabilities and Other Non-Current Liabilities A summary of other accrued liabilities follows (in thousands): December 29, 2020 December 31, 2019 Employee compensation and related items $ 16,048 $ 10,008 Accrued insurance 5,031 5,900 Accrued income tax 4,301 1,605 Accrued advertising 3,920 1,345 Accrued sales tax 3,712 4,099 Accrued property and equipment purchases 1,970 3,190 Accrued real property tax 1,841 1,652 Deferred gift card income 1,669 1,585 Accrued rent and related items 1,490 1,382 Restaurant closure liabilities 198 129 Other 5,233 3,682 $ 45,413 $ 34,577 A summary of other non-current liabilities follows (in thousands): December 29, 2020 December 31, 2019 Insurance reserves $ 8,178 $ 8,110 Deferred development and initial franchise fees 4,523 4,241 Deferred social security taxes 3,381 — Deferred gift card income 1,464 1,474 Sublease liabilities 1,375 1,223 Restaurant closure liability 256 308 Unearned trade discount, non-current 27 320 Other 556 925 $ 19,760 $ 16,601 Sublease liabilities represent subleases with stated rent below comparable market rents and are amortized to sublease income over the term of the related sublease. Amortization credits recorded for sublease liabilities totaled $0.1 million, $0.1 million and $33,000 for the fifty-two weeks ended December 29, 2020, December 31, 2019 and January 1, 2019, respectively. The weighted-average amortization period as of December 29, 2020 for sublease liabilities was 14.0 years. The estimated future amortization for sublease liabilities for each of the next five fiscal years is $0.1 million.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 29, 2020
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based Compensation 2015 Omnibus Incentive Plan The Del Taco Restaurants, Inc. 2015 Omnibus Incentive Plan (the “2015 Plan”) was approved by shareholders to offer eligible employees, directors and consultants cash and stock-based incentive awards. Awards under the 2015 Plan are generally not restricted to any specific form or structure and could include, without limitation, stock options, stock appreciation rights, restricted stock, other stock-based awards, other cash-based compensation and performance awards. Under the plan, there are 3,300,000 shares of common stock reserved and authorized. At December 29, 2020, there were 165,797 shares of common stock available for grant under the 2015 Plan. Stock-Based Compensation Expense The total compensation expense related to the 2015 Plan was $5.7 million for the fifty-two weeks ended December 29, 2020, $6.3 million for the fifty-two weeks ended December 31, 2019 and $6.1 million for the fifty-two weeks ended January 1, 2019. Restricted Stock Awards During the fifty-two weeks ended December 29, 2020, 624,518 shares of restricted stock were granted to certain board of directors, officers and employees of the Company under the 2015 Plan. These restricted stock awards vest on a straight-line basis in equal annual installments over four years from the grant date for officers and employees and over one year from the grant date for board of directors. A summary of outstanding and unvested restricted stock activity as of December 29, 2020 and changes during the period from December 31, 2019 through December 29, 2020 are as follows: Shares Weighted-Average Nonvested at December 31, 2019 1,142,718 $ 12.92 Granted 624,518 6.39 Vested (429,936) 12.52 Forfeited (82,525) 12.56 Nonvested at December 29, 2020 1,254,775 $ 9.84 During the fifty-two weeks ended December 29, 2020 and December 31, 2019, the Company made payments of $1.0 million and $2.6 million, respectively, related to tax withholding obligations for the vesting of restricted stock awards in exchange for 164,545 and 204,494 shares withheld, respectively. As of December 29, 2020, there was $7.4 million of unrecognized compensation expense, net of estimated forfeitures, related to restricted stock, which is expected to be recognized over a weighted-average period of 2.4 years. The weighted average grant date fair value of restricted stock awards granted was $6.39, $12.17 and $13.88 during the fifty-two weeks ended December 29, 2020, fifty-two weeks ended December 31, 2019 and fifty-two weeks ended January 1, 2019, respectively. The total fair value of awards that became fully vested during the fifty-two weeks ended December 29, 2020, fifty-two weeks ended December 31, 2019 and fifty-two weeks ended January 1, 2019 was $2.7 million, $6.6 million and $5.9 million, respectively. Stock Options During the fifty-two weeks ended December 29, 2020, 238,453 stock options were granted to certain officers and employees of the Company under the 2015 Plan. The stock options vest on a straight-line basis in equal annual installments over four years from the grant date. A summary of stock option activity as of December 29, 2020 and changes during the period from December 31, 2019 through December 29, 2020 are as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in Years) Aggregate Intrinsic Value Options outstanding at December 31, 2019 412,750 $ 11.71 3.8 $ — Granted 238,453 6.40 Exercised — — Forfeited/Expired (76,750) 11.46 Options outstanding at December 29, 2020 574,453 $ 9.54 4.4 $ 624 Options exercisable at December 29, 2020 275,125 $ 11.34 2.7 $ — Options exercisable and expected to vest at December 29, 2020 509,115 $ 9.84 4.2 $ 470 The aggregated intrinsic value in the table above is the amount by which the current market price of the Company's stock exceeds the exercise price on December 29, 2020 and December 31, 2019, respectively. The following table reflects the weighted-average assumptions used in the Black-Scholes option-pricing model to value the stock options granted in the fifty-two weeks ended December 29, 2020, the fifty-two weeks ended December 31, 2019 and the fifty-two weeks ended January 1, 2019: 52 Weeks Ended 52 Weeks Ended 52 Weeks Ended Expected volatility 44.40 % 35.61 % 36.29 % Risk-free rate of return 0.58 % 2.49 % 2.71 % Expected life (in years) 4.75 4.75 4.74 Dividend yield — — — Fair value per share at date of grant $ 2.41 $ 3.59 $ 4.92 Expected volatility was based on the historical volatility of the Company's stock for a period approximating the expected life. The risk-free rate is based on published U.S. Treasury rates in effect at the time of grant with a similar duration of the expected life of the options. The expected life of options granted is derived using the simplified method. The Company has not paid any dividends through December 29, 2020; therefore, the Company used an expected dividend yield of zero for option valuation purposes. As of December 29, 2020, there was $0.5 million of total unrecognized compensation expense, net of estimated forfeitures, related to stock options grants, which is expected to be recognized over a weighted-average remaining period of 2.9 years. The total intrinsic value of stock options exercised was $29,000 and $51,000 during the fifty-two weeks ended December 31, 2019 and fifty-two weeks ended January 1, 2019, respectively. There were no stock options exercised during the fifty-two weeks ended December 29, 2020.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 29, 2020
Equity [Abstract]
Shareholders' Equity	Shareholders’ Equity The authorized common stock of the Company consists of 400,000,000 shares. Holders of the Company’s common stock are entitled to one vote for each share of common stock. As of December 29, 2020, there were 36,828,237 shares of common stock issued and outstanding. All of the Company's warrants expired on June 30, 2020. The Company is authorized to issue 1,000,000 preferred shares with designations, voting and other rights and preferences as may be determined from time to time by the Board of Directors. As of December 29, 2020, there were no preferred shares issued or outstanding. On February 26, 2016, the Company's Board of Directors authorized a share repurchase program covering up to $25.0 million in the aggregate of the Company's common stock and warrants which was effective immediately and expires upon completion of the repurchase program, unless terminated earlier by the Board of Directors. On August 23, 2016, the Board of Directors increased the repurchase program by $25.0 million to $50.0 million. The Board of Directors authorized an additional increase for the repurchase program effective July 23, 2018 of another $25.0 million to a total of $75.0 million. Purchases under the program may be made in open market or privately negotiated transactions. During the fifty-two weeks ended December 29, 2020, the Company repurchased 496,356 shares of common stock for an average price per share of $8.49 for an aggregate cost of approximately $4.2 million, including incremental direct costs to acquire the shares. During the fifty-two weeks ended December 31, 2019, the Company repurchased (1) 574,481 shares of common stock for an average price per share of $10.17 for an aggregate cost of approximately $5.9 million, including incremental direct costs to acquire the shares, and (2) 846,411 warrants for an average price per warrant of $1.78 for an aggregate cost of approximately $1.5 million, including incremental direct costs to acquire the warrants. During the fifty-two weeks ended January 1, 2019, the Company repurchased (1) 1,408,071 shares of common stock for an average price per share of $11.48 for an aggregate cost of approximately $16.2 million, including incremental direct costs to acquire the shares, and (2) 47,511 warrants for an average price per warrant of $2.55 for an aggregate cost of approximately $0.1 million, including incremental direct costs to acquire the warrants. The Company expects to retire the repurchased shares and therefore has accounted for them as constructively retired as of December 29, 2020. As of December 29, 2020, there was approximately $18.1 million remaining under the share repurchase

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 29, 2020
Earnings Per Share [Abstract]
Earnings per Share	Earnings per Share Basic (loss) income per share is calculated by dividing net income attributable to Del Taco’s common shareholders by the weighted average number of common shares outstanding for the period. In computing dilutive income per share, basic (loss) income per share is adjusted for the assumed issuance of all applicable potentially dilutive share-based awards, including warrants, restricted stock and common stock options. Below are basic and diluted net (loss) income per share for the periods indicated (amounts in thousands except share and per share data): 52 Weeks Ended 52 Weeks Ended 52 Weeks Ended Numerator: Net (loss) income $ (89,738) $ (118,285) $ 18,959 Denominator: Weighted-average shares outstanding - basic 37,161,921 37,018,445 38,106,057 Dilutive effect of unvested restricted stock — — 256,217 Dilutive effect of stock options — — 17,611 Dilutive effect of warrants — — 304,074 Weighted-average shares outstanding - diluted 37,161,921 37,018,445 38,683,959 Net (loss) income per share - basic $ (2.41) $ (3.20) $ 0.50 Net (loss) income per share - diluted $ (2.41) $ (3.20) $ 0.49 Antidilutive stock options, unvested restricted stock awards and warrants excluded from the computations 3,930,968 6,661,450 686,278 Antidilutive stock options and unvested restricted stock were excluded from the computation of diluted net income per share due to the assumed proceeds from the award’s exercise or vesting being greater than the average market price of the common shares. The Company reported a net loss for the fifty-two weeks ended December 29, 2020 and the fifty-two weeks ended December 31, 2019 and, accordingly, all outstanding stock options and unvested restricted stock were excluded from the calculation of diluted earnings per share because their effect would be antidilutive.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 29, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The components of the (benefit) provision for income taxes are as follows (in thousands): 52 Weeks Ended December 29, 2020 52 Weeks Ended December 31, 2019 52 Weeks Ended January 1, 2019 Current: Federal $ 4,058 $ 3,311 $ 3,762 State 1,920 1,643 1,800 5,978 4,954 5,562 Deferred: Federal (5,521) (146) 698 State (2,519) (437) 399 (8,040) (583) 1,097 Income tax (benefit) provision $ (2,062) $ 4,371 $ 6,659 The effective tax rates for the fifty-two weeks ended December 29, 2020, fifty-two weeks ended December 31, 2019 and fifty-two weeks ended January 1, 2019 were 2.2%, (3.8)% and 26.0%, respectively. The difference between the effective rates and the statutory federal income tax rate is composed of the following items (dollars in thousands): 52 Weeks Ended December 29, 2020 52 Weeks Ended December 31, 2019 52 Weeks Ended January 1, 2019 Federal income taxes $ (19,278) 21.0 % $ (23,922) 21.0 % $ 5,380 21.0 % State and local income taxes, net of federal tax benefit (288) 0.3 % 1,302 (1.1) % 1,639 6.4 % Goodwill impairment and adjustments to assets held for sale 17,590 (19.2) % 27,909 (24.5) % — — % Targeted job credits (377) 0.4 % (712) 0.6 % (727) (2.8) % Tax reform — — % — — % (291) (1.1) % Uncertain tax positions (175) 0.2 % — — % — — % Executive compensation disallowed 111 (0.1) % 413 (0.3) % 362 1.4 % Permanent tax differences and other 355 (0.4) % (619) 0.5 % 296 1.1 % Income tax (benefit) provision $ (2,062) 2.2 % $ 4,371 (3.8) % $ 6,659 26.0 % Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands): December 29, 2020 December 31, 2019 Deferred tax assets: Accrued insurance $ 3,422 $ 3,625 Restaurant closure liabilities 161 139 Net operating loss carryforwards and tax credits 21 70 Deferred income 1,693 1,484 Stock-based compensation 1,215 1,122 Accrued compensation 591 589 Deferred social security taxes 1,822 — Operating lease liabilities 74,003 75,330 Other, net 526 542 Deferred tax assets 83,454 82,901 Less: valuation allowance — — Net deferred tax assets 83,454 82,901 Deferred tax liabilities: Property, equipment and intangible assets (68,618) (73,473) Operating lease right-of-use assets (67,229) (69,930) Investment in subsidiary (7,167) (7,309) Prepaid expenses (1,658) (1,574) Other assets (267) (125) Deferred tax liabilities (144,939) (152,411) Net deferred tax liabilities $ (61,485) $ (69,510) The Company maintains deferred tax liabilities related to trademarks and other indefinite-lived assets that are not netted against the deferred tax assets as the reversal of the taxable temporary difference cannot serve as a source for realization of the deferred tax assets because the deferred tax liability will not reverse until some indefinite future period when the assets are either sold or written down due to an impairment. The Company had no federal net operating loss carryforwards as of both December 29, 2020 and December 31, 2019. There were no state tax credit carryforwards as of December 29, 2020. State tax credit carryforwards as of December 31, 2019 totaled $0.1 million. As of December 29, 2020 and December 31, 2019, the Company considered the weight of both positive and negative evidence and concluded that it is more likely than not that the Company's deferred tax assets will be realized and no valuation allowance is required. As of December 29, 2020 and December 31, 2019, the liability for unrecognized tax benefits was $38,000 and $0.2 million, respectively, and is included in other non-current liabilities in the consolidated balance sheets. The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense. During the fifty-two weeks ended December 29, 2020, unrecognized tax benefits totaling $175,000 were reversed as they related to an uncertain tax position for a year prior to 2017 which is no longer subject to federal income tax. During the fifty-two weeks ended December 29, 2020, fifty-two weeks ended December 31, 2019 and fifty-two weeks ended January 1, 2019, the Company did not have any accrued interest and penalties related to unrecognized tax benefits. The Company does not expect any significant increases or decreases within the next twelve months to its unrecognized tax benefits. The total amount of net unrecognized tax benefits that would impact the Company's effective tax rate, if ever recognized, is $38,000. The Company is subject to U.S. and state income taxes. The Company is no longer subject to federal and state income tax examinations for years before 2017 and 2016, respectively. However, to the extent allowed by law, the tax authorities may have the right to examine prior periods where net operating losses and tax credits were generated and carried forward, and make adjustments up to the amount of the net operating loss and tax credit carry forward amounts. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") was signed into law. The CARES Act provides numerous tax provisions and other stimulus measures, including temporary changes regarding the prior and future utilization of net operating losses, temporary changes to the prior and future limitations on interest deductions, temporary suspension of certain payment requirements for the employer portion of social security taxes, the creation of certain refundable employee retention credits, and technical corrections from prior tax legislation for tax depreciation of certain qualified improvement property. The Company has benefited from the technical correction for qualified leasehold improvements eligible for 100% tax bonus depreciation, recognizing accelerated tax depreciation deductions of $1.2 million and $2.0 million for 2018 and 2019, respectively, during the fifty-two weeks ended December 29, 2020. Beginning with pay dates on and after April 14, 2020, the Company has elected to defer the employer-paid portion of social security taxes through the end of fiscal year 2020. The total amount deferred as of December 29, 2020 is $6.8 million, of which 50% is due by December 31, 2021 and 50% is due by December 31, 2022. The Company also assessed its eligibility for the business relief provision under the CARES Act known as the Employee Retention Credit, a refundable payroll tax credit for 50% of qualified wages paid during 2020. Based on the Company's assessment, the Company recognized a credit of $0.6 million for the Employee Retention Credit which is recorded as an offset to related wages paid to employees while not providing services due to COVID-19 classified in occupancy and other operating expenses on the consolidated statements of comprehensive (loss) income. The Employee Retention Credit provision was extended through June 30, 2021, and the credit was increased to 70% of qualified wages paid from January 1, 2021 through June 30, 2021.

Leases

Leases	12 Months Ended
	Dec. 29, 2020
Leases [Abstract]
Leases	Leases The Company's material leases consist of restaurant locations and its executive offices with expiration dates through 2044. In general, the leases have remaining terms of 1-20 years, most of which include options to extend the leases for additional five-year periods. The lease term is generally the minimum noncancelable period of the lease. The Company does not include option periods unless the Company determines that it is reasonably certain of exercising the option at inception or when a triggering event occurs. The Company determines if an arrangement is a lease and whether it is an operating lease or finance lease at inception. The operating right-of-use assets and operating lease liabilities are recognized at the lease commencement date. In determining the Company’s operating right-of-use assets and operating lease liabilities, the Company applies a discount rate to the lease payments within each lease agreement. As most of the Company’s lease agreements do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. The operating right-of-use asset also includes any advanced payments made and is reduced by lease incentives, initial direct costs incurred and impairment of operating lease right-of-use assets and adjusted by favorable lease assets and unfavorable lease liabilities. Some of the Company's lease agreements contain rent escalation clauses (including adjustments based on changes in indices), rent holidays, capital improvement funding or other lease concessions. The Company recognizes rental expense on a straight-line basis based on fixed components of a lease arrangement and the Company amortizes this expense over the term of the lease beginning with the date of initial possession. Variable lease components represent amounts that are not fixed in nature and are recognized in expense as incurred. The Company has subleased certain properties to franchisees and other third parties where the Company remains primarily liable to the landlord for the performance of all obligations in the event that the sub-lessee does not perform its obligations under the lease. As a result of the sublease arrangements, future rental commitments under operating leases will be offset by sublease amounts to be paid by the sub-lessee. In general, the terms of the sublease are similar to the terms of the master lease. The components of lease cost for the fifty-two weeks ended December 29, 2020 and the fifty-two weeks ended December 31, 2019 were as follows (in thousands): Classification 52 Weeks Ended 52 Weeks Ended Operating lease cost Occupancy and other operating expenses, Occupancy and other - franchise subleases and other, Pre-opening costs, Restaurant closure charges, net and General and administrative $ 40,474 $ 38,816 Finance lease cost: Amortization of right of use assets Depreciation and amortization 166 451 Interest on lease liabilities Interest expense 30 95 Short-term lease cost Occupancy and other operating expenses 291 421 Variable lease cost Occupancy and other operating expenses, Occupancy and other - franchise subleases and other and Restaurant closure charges, net 1,655 1,769 Sublease income Franchise sublease and other income (7,270) (4,448) Total lease cost $ 35,346 $ 37,104 Prior to the adoption of Topic 842, the components of rent expense for all non-cancelable operating leases for the fifty-two weeks ended January 1, 2019 were comprised of the following (in thousands): 52 Weeks Ended January 1, 2019 Minimum rental expense $ 29,134 Favorable and unfavorable lease assets and liabilities amortization, net (767) Straight-line rent expense 722 Contingent rent expense 715 $ 29,804 Supplemental balance sheet information related to the Company's operating and finance leases (noting the financial statement caption each is included with) as of December 29, 2020 and December 31, 2019 was as follows (in thousands): December 29, 2020 December 31, 2019 Operating lease assets: Operating lease right-of-use assets $ 249,071 $ 258,278 Operating lease liabilities: Current portion of operating lease liabilities $ 22,648 $ 17,848 Operating lease liabilities, excluding current portion 251,958 257,361 Total operating lease liabilities $ 274,606 $ 275,209 Finance lease assets: Buildings under finance leases $ 441 $ 871 Accumulated depreciation (283) (334) Finance lease asset, net $ 158 $ 537 Finance lease obligations: Current portion of finance lease obligations $ 128 $ 162 Long-term portion of finance lease obligations 46 412 Total finance lease obligations $ 174 $ 574 During the fifty-two weeks ended December 29, 2020, the Company terminated three leases, resulting in a $1.9 million reduction to operating lease right-of-use assets, a $2.0 million reduction to operating lease liabilities and a $0.1 million gain on lease termination which is recorded in loss on disposal of assets and adjustments to assets held for sale, net. Weighted Average Remaining Lease Term (in years) December 29, 2020 Operating leases 12.4 Finance leases 1.9 Weighted Average Discount Rate December 29, 2020 Operating leases 6.55 % Finance leases 10.40 % Supplemental cash flow information related to leases was as follows (in thousands): 52 Weeks Ended December 29, 2020 52 Weeks Ended December 31, 2019 Cash paid for amounts in the measurement of lease liabilities: Operating cash flows used for operating leases $ 35,330 $ 33,009 Operating cash flows used for finance leases $ 30 $ 95 Financing cash flows used for finance leases $ 163 $ 489 The estimated future lease payments as of December 29, 2020 are as follows (in thousands): Finance Lease Liabilities Operating Lease Liabilities Operating Subleases Net Lease Commitments 2021 $ 138 $ 39,928 $ (6,015) $ 34,051 2022 19 41,672 (6,578) 35,113 2023 17 36,627 (5,935) 30,709 2024 16 30,769 (5,305) 25,480 2025 1 30,578 (5,619) 24,960 Thereafter — 229,336 (54,277) 175,059 Total lease payments $ 191 $ 408,910 $ (83,729) $ 325,372 Amounts representing interest (17) (134,304) (134,321) Present value of lease obligations $ 174 $ 274,606 $ 191,051 The Company has subleased 60 properties to franchisees and other third parties where the Company remains primarily liable to the landlord for the performance of all obligations in the event that the sub-lessee does not perform its obligations under the lease. As a result of the sublease arrangements, future minimum rental commitments under operating leases will be offset by sublease amounts to be paid by the sub-lessee. The total of minimum sublease amounts to be received in the future under non-cancelable subleases is $83.7 million as of December 29, 2020. As of December 29, 2020, we have legally binding lease payments related to restaurant leases that have not yet commenced of $8.3 million. Sublease income which includes minimum rent, percentage rent, real estate taxes and common area maintenance is classified separately under franchise sublease and other income on the consolidated statements of comprehensive (loss) income. Franchise sublease expenses which include minimum rent and percentage rent, real estate taxes and common area maintenance are classified separately under occupancy and other – franchise sublease and other on the consolidated statements of comprehensive (loss) income. For the fifty-two weeks ended December 29, 2020 and the fifty-two weeks ended December 31, 2019, sublease expense includes $1.2 million and $1.4 million associated with third party subleases classified separately under restaurant closure charges, net on the consolidated statements of comprehensive (loss) income. Total sublease income and sublease expense for the Company comprise the following (in thousands): 52 Weeks Ended December 29, 2020 52 Weeks Ended December 31, 2019 52 Weeks Ended January 1, 2019 Sublease income (8,384) (4,448) (3,115) Sublease expense 8,571 5,080 2,855 During the fifty-two weeks ended December 29, 2020, the Company entered into two sale-leaseback arrangements with third party private investors. The sale-leaseback transactions do not provide for any continuing involvement by the Company other than normal leases where the Company intends to use the properties during the lease terms. The leases have been accounted for as operating leases. The net proceeds from these transactions totaled approximately $3.6 million. Under the arrangements, the Company sold the land and building related to two existing restaurants and leased them back for a term of 20 years each. The sale of these properties resulted in a gain of approximately $1.2 million which is included in loss on disposal of assets and adjustments to assets held for sale, net in the consolidated statements of comprehensive (loss) income. During the fifty-two weeks ended December 31, 2019, the Company entered into three sale-leaseback arrangements with third party private investors, with two arrangements occurring during the first quarter of 2019 and one during the second quarter of 2019. These sale-leaseback transactions do not provide for any continuing involvement by the Company other than normal leases where the Company intends to use the property during the lease term. The leases have been accounted for as operating leases. The net proceeds from the transactions totaled approximately $12.7 million. Under two of the arrangements, the Company sold the land and buildings related to restaurants constructed during 2018 and leased them back for a term of 20 years. Under one of the arrangements, the Company sold the land related to a restaurant constructed during 2018 and leased it back for a term of 20 years. The sale of these properties resulted in a loss of approximately $0.2 million which is included in loss on disposal of assets and adjustments to assets held for sale, net in the consolidated statements of comprehensive (loss) income. The assets sold were included in assets held for sale as of January 1, 2019. During the fifty-two weeks ended December 29, 2020, following the sale of a company-operated restaurant to a franchisee, the related lease was assigned to the franchisee. The Company is a guarantor on the lease which has a remaining term of 19 years, expiring in 2039, and remaining lease payments totaling approximately $1.6 million. The Company would remain a guarantor of the lease in the event the lease is extended for any established renewal periods. As of December 29, 2020, the Company does not anticipate any material defaults under the forgoing lease, and therefore, no liability has been provided. Additionally, another Del Taco franchisee has a direct sublease with a third party where the Company is a guarantor on the sublease. The lease has a remaining term of 11 years, expiring in 2031, and remaining lease payments total approximately $1.5 million. The Company would remain a guarantor of the lease in the event the lease is extended for any established renewal periods. In 2019, the franchisee defaulted on the lease payments. The Company had a liability of $0.1 million as of both December 29, 2020 and December 31, 2019, respectively, representing the estimated payments that the Company will be liable for until it is able to find a new franchisee or convert the restaurant to a company-operated restaurant. During the second quarter of 2020, in response to the COVID-19 pandemic, the Company negotiated temporary deferrals of certain rent payments until future periods. As permitted by recent FASB staff guidance, the Company elected to not evaluate whether these concessions were considered lease modifications and adopted a policy to not account for these concessions as lease modifications. As such, the Company continued to account for the related lease liabilities and right-of-use assets using the rights and obligations of the existing leases and included $1.3 million related to temporary rent payment deferrals in accounts payable in the consolidated balance sheet as of June 16, 2020. The Company repaid these deferrals during the third quarter of 2020.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 29, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The primary claims in the Company’s business are workers’ compensation and general liabilities. These insurance programs are self-insured or high deductible programs with excess coverage that management believes is sufficient to adequately protect the Company. In the opinion of management, adequate provision has been made for all incurred claims up to the self-insured or high deductible limits, including provision for estimated claims incurred but not reported. Because of the uncertainty of the ultimate resolution of outstanding claims, as well as the uncertainty regarding claims incurred but not reported, it is possible that management’s provision for these losses could change materially. However, no estimate can currently be made of the range of additional losses. Purchasing Commitments The Company enters into various purchase obligations in the ordinary course of business, generally of a short-term nature. Those that are binding primarily relate to commitments for food purchases and supplies, amounts owed under contractor and subcontractor agreements, orders submitted for equipment for restaurants under construction, information technology service agreements and marketing initiatives, some of which are related to both company-operated and franchise-operated locations. The Company also has a long-term beverage supply agreement with a major beverage vendor whereby marketing rebates are provided to the Company and its franchisees based upon the volumes of purchases for system-wide restaurants, which vary according to demand for beverage syrup. This contract has terms extending into 2021. The Company’s future estimated cash payments under existing contractual purchase obligations for goods and services as of December 29, 2020 are approximately $25.2 million. The Company has excluded agreements that are cancelable without penalty. Severance and Executive Employment Agreements The Company has Severance Agreements and Executive Employment Agreements with certain key officers of the Company, which provide for payment of one respect to the aforementioned agreements is $3.1 million and $2.1 million, respectively, which was not recorded in the consolidated financial statements. Litigation In March 2014, a former Del Taco employee filed a purported class action complaint alleging that Del Taco has not appropriately provided meal breaks and failed to pay wages to its California hourly employees. Discovery is in process and Del Taco intends to assert all of its defenses to this threatened class action and the individual claims. Del Taco has several defenses to the action that it believes could prevent the certification of the class, as well as the potential assessment of any damages on a class basis. Legal proceedings are inherently unpredictable, and the Company is not able to predict the ultimate outcome or cost of the unresolved matter. However, based on management’s current understanding of the relevant facts and circumstances, the Company does not believe that this proceeding gives rise to a probable and estimable loss, and therefore, Del Taco has not recorded any amount for the claim as of December 29, 2020. In September 2018, the Equal Employment Opportunity Commission (“EEOC”) filed a complaint on behalf of an individual complainant and an additional class of individuals alleging that Del Taco engaged in unlawful employment practices on the basis of sex and retaliation in violation of Title VII. The Company tendered the claim to its insurance carrier under its employment practices liability insurance policy. The Company's insurance coverage and retention includes amounts incurred for legal defense and any potential settlement. Since the Company had expected the settlement discussions to give rise to a loss in excess of the Company's insurance retention that is both probable and estimable, the Company recorded an expense for the overall action equal to the full retention of $0.5 million during the fifty-two weeks ended December 31, 2019. In December 2020, the Company reached a settlement with the EEOC for $1.25 million and a three-year consent decree, which includes company-wide injunctive relief aimed at preventing workplace harassment and retaliation. As of December 29, 2020, the Company recorded a receivable of $1.3 million from the Company's insurance carrier and an accrued liability of $1.3 million for legal fees covered by insurance and the claim settlement which was collected from the insurance carrier in the first quarter of 2021. Of the $1.25 million claim settlement, $0.9 million was paid to the plaintiff in the first quarter of 2021 with the remainder to be paid at a later date. In consideration of the Company's insurance coverage, the ultimate liability with respect to this action did not have a material effect on the operating results, cash flows or financial position of the Company for the fifty-two weeks ended December 29, 2020. The Company and its subsidiaries are parties to other legal proceedings incidental to their businesses, including claims alleging the Company’s restaurants do not comply with the Americans with Disabilities Act of 1990. In the opinion of management, based upon information currently available, the ultimate liability with respect to those other actions will not have a material effect on the operating results, cash flows or the financial position of the Company. However, due to the risks and uncertainties inherent in legal proceedings and litigation, actual results could differ from expectations. Construction Defect Issues During the second quarter of 2020, the Company identified various construction defects related to three closed restaurants in Texas. During the fourth quarter of 2020, the Company identified a fourth closed restaurant with construction defects. The Company believes the issues are attributable to defective construction performed by the same general contractor for all four restaurants. The Company plans to undertake voluntary rehabilitation of the four properties, and while the full extent of voluntary rehabilitation costs are not yet known, the Company is pursuing legal remedies against the general contractor to recover future incurred costs. These four restaurants were partially impaired in prior years.

Retirement Plans

Retirement Plans	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
Retirement Plans	Retirement PlansThe Company has a 401(k) retirement plan, which covers all employees who meet certain age and minimum service hour requirements who elect to participate, and provided for matching contributions totaling approximately $103,000 during the fifty-two weeks ended December 29, 2020, $94,000 during the fifty-two weeks ended December 31, 2019, and $86,000 during the fifty-two weeks ended January 1, 2019.

Subsequent Events (Notes)

Subsequent Events (Notes)	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Quarterly Dividend Program The Board of Directors authorized the initiation of a quarterly cash dividend program. The Company’s first quarterly dividend of $0.04 per share of common stock, which totaled $1.5 million, was paid on February 23, 2021 to shareholders of record at the close of business on February 2, 2021. While the Company intends to pay quarterly cash dividends for the foreseeable future, all subsequent dividend payments will be reviewed quarterly and declared by the Board of Directors at its discretion.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 29, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	Del Taco Restaurants, Inc. Schedule II - Valuation and Qualifying Accounts Allowance for Doubtful Accounts (in thousands) Additions Description Balance at beginning of period Charged to costs and expenses Charge to other accounts Deductions Balance at end of period Fifty-Two Weeks Ended December 29, 2020 $ 87 $ 30 $ — $ — $ 117 Fifty-Two Weeks Ended December 31, 2019 $ 76 $ 41 $ — $ 30 $ 87 Fifty-Two Weeks Ended January 1, 2019 $ 57 $ 45 $ — $ 26 $ 76

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 29, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company uses a fifty-two or fifty-three week fiscal year ending on the Tuesday closest to December 31. Fiscal years 2020, 2019 and 2018 are fifty-two week periods. In a fifty-two week fiscal year, the first, second and third quarters each include twelve weeks of operations and the fourth quarter includes sixteen weeks of operations. In a fifty-three week fiscal year, the first, second and third quarters each include twelve weeks of operations and the fourth quarter includes seventeen weeks of operations. For fiscal year 2020, the Company’s financial statements reflect the fifty-two weeks ended December 29, 2020. For fiscal year 2019, the Company's financial statements reflect the fifty-two weeks ended December 31, 2019. For fiscal year 2018, the Company’s financial statements reflect the fifty-two weeks ended January 1, 2019.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements included herein have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). The accompanying consolidated financial statements include the accounts of the Company and its wholly and majority owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Management believes that such estimates have been based on reasonable and supportable assumptions and the resulting estimates are reasonable for use in the preparation of the consolidated financial statements. Actual results could differ from these estimates. The Company’s significant estimates include estimates for impairment of goodwill, intangible assets and property and equipment, valuations provided in business combinations, insurance reserves, restaurant closure reserves, stock-based compensation, contingent liabilities, certain leasing activities and income tax valuation allowances.
Variable Interest Entities	Variable Interest Entities In accordance with ASC 810, Consolidation
Revenue Recognition	Revenue Recognition We recognize revenue in accordance with ASC 606, Revenue from Contracts with Customers . Company restaurant sales from the operation of company-operated restaurants are recognized when food and service is delivered to customers. The Company reports revenue net of promotional allowances as well as sales taxes collected from customers and remitted to governmental taxing authorities. Franchise revenue is comprised of (i) development fees, (ii) franchise fees, (iii) on-going royalties, (iv) renewal fees and (v) other franchise revenue. Development and franchise fees, portions of which are collected in advance and are non-refundable, received pursuant to individual development agreements, grant the right to develop franchise-operated restaurants in future periods in specific geographic areas. Both development fees and franchise fees are deferred and recognized as revenue over the term of the related franchise agreement for the respective restaurant, and renewal fees are deferred and recognized as revenue over the term of the renewal agreement. Development fees and franchise fees are generally recognized as revenue upon the termination of the development agreement with the franchisee. Deferred development fees and deferred franchise fees are included in other non-current liabilities on the consolidated balance sheets with the current portion included in accrued liabilities on the consolidated balance sheets. Royalties from franchise-operated restaurants are based on a percentage of franchise restaurant sales and are recognized in the period the related franchise-operated restaurant sales occur. To a lesser extent, franchise revenue also includes pass-through fees for services, such as software maintenance and technology subscriptions, since the Company is considered the principal related to the purchase and sale of the services to the franchisee and has no remaining performance obligations. The related expenses are recognized in general and administrative expenses. Deferred franchise fees are recognized straight-line over the term of the underlying agreement and the amount expected to be recognized in franchise revenue for amounts in deferred franchise fees as of December 29, 2020 is as follows (in thousands): FY 2021 $ 198 FY 2022 199 FY 2023 191 FY 2024 188 FY 2025 188 Thereafter 2,116 Total deferred franchise fees $ 3,080 Franchise advertising contributions consist of a percentage of a franchise restaurant's net sales, typically 4%, paid to the Company for advertising and promotional services that the Company provides. The offset is recorded to franchise advertising expenses. Starting the last fiscal week of the first quarter of 2020, as a result of the COVID-19 pandemic, the Company decreased franchise advertising contributions from 4.0% to 2.5% of franchise restaurant net sales for eight weeks and then adjusted the advertising contribution percentage back to 4.0% for the balance of 2020. Franchise sublease and other income consists of rental income received from franchisees related to properties where the Company has subleased a leasehold interest to the franchisee but remain primarily liable to the landlord. The related expenses are recognized in occupancy and other - franchise subleases and other. Franchise sublease and other income also includes rental income for closed restaurant properties where the Company has subleased to a third party but remain primarily liable to the landlord. The related expenses are recognized in restaurant closure charges, net. Franchise sublease and other income also includes information technology hardware such as point of sale equipment, tablets, kitchen display systems, servers, scanners and printers that the Company occasionally purchases from third party vendors and then sells to franchisees. Since the Company is considered the principal related to the purchase and sale of the hardware to the franchisee and has no remaining performance obligations, the franchisee reimbursement is recognized as franchise sublease and other income upon transfer of the hardware. The related expenses are recognized in occupancy and other - franchise subleases and other.
Gift Cards	Gift Cards The Company sells gift cards to customers in its restaurants. The gift cards sold to customers have no stated expiration dates and are subject to potential escheatment laws in the various jurisdictions in which the Company operates. Deferred gift card income totaled $3.1 million as of both December 29, 2020 and December 31, 2019. The current portion of the deferred gift card income is included in other accrued liabilities on the consolidated balance sheets and totaled approximately $1.7 million and $1.6 million as of December 29, 2020 and December 31, 2019, respectively. The non-current portion of the deferred gift card income was approximately $1.5 million as of both December 29, 2020 and December 31, 2019 and is included in other non-current liabilities on the consolidated balance sheets. The Company recognizes revenue from gift cards: (i) when the gift card is redeemed by the customer; or (ii) under the delayed recognition method, when the likelihood of the gift card being redeemed by the customer is remote (gift card breakage) and the Company determines that there is not a legal obligation to remit the unredeemed gift cards to the relevant jurisdiction. The determination of the gift card breakage rate is based upon Company specific historical redemption patterns. Recognized gift card breakage revenue was not significant to any period presented in the consolidated statements of comprehensive (loss) income. Any future revisions to the estimated breakage rate may result in changes in the amount of breakage revenue recognized in future periods but is not expected to be significant.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers short-term, highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. Amounts receivable from credit card issuers are typically converted to cash within 2 to 4 days of the original sales transaction and are considered to be cash equivalents.
Accounts and Other Receivables, Net	Accounts and Other Receivables, Net Accounts and other receivables, net consist primarily of receivables from franchisees, sublease tenants, a vendor, delivery service providers ("DSPs") and landlords. Receivables from franchisees include sublease rents, royalties, services and contractual marketing fees associated with the franchise agreements. Sublease tenant receivables relate to subleased properties where the Company is a party and obligated on the primary lease agreement. The vendor receivable is for earned reimbursements from a vendor, receivables from DSPs are for company restaurant sales related to delivery orders fulfilled by the DSPs and the landlord receivables are for earned landlord reimbursement related to restaurants opened. The allowance for doubtful accounts is based on expected credit losses utilizing a range of information, including historical collections experience and a review on a specific identification basis of the collectability of existing receivables, and totaled approximately $0.1 million and as of both December 29, 2020 and December 31, 2019.
Vendor Allowances	Vendor Allowances The Company receives support from one of its vendors in the form of reimbursements. The reimbursements are agreed upon with the vendor, but do not represent specific, incremental, identifiable costs incurred by the Company in selling the vendor’s products. Such reimbursements are recorded as a reduction of the costs of purchasing the vendor’s products. The non-current portion of reimbursements received by the Company in advance is included in other non-current liabilities on the consolidated balance sheets and totaled $27,000 and $0.3 million as of December 29, 2020 and December 31, 2019, respectively. The current portion of these reimbursements is included in other accrued liabilities on the consolidated balance sheets and totaled $0.4 million as of both December 29, 2020 and December 31, 2019.
Inventories	Inventories Inventories, consisting of food items, packaging and beverages, are valued at the lower of cost (first-in, first-out method) or net realizable value.
Property and Equipment	Property and Equipment Property and equipment includes land, buildings, leasehold improvements, restaurant and other equipment, restaurant property leased to others and buildings under finance leases. Land, buildings, leasehold improvements, restaurant and other equipment acquired in business combinations are initially recorded at their estimated fair value. Land, buildings, leasehold improvements, restaurant and other equipment acquired or constructed in the normal course of business are initially recorded at cost. The Company provides for depreciation and amortization based on the estimated useful lives of assets using the straight-line method. Estimated useful lives for property and equipment are as follows: Buildings 20–35 years Leasehold improvements Shorter of useful life (typically 20 years) or lease term Buildings under finance leases Shorter of useful life (typically 20 years) or lease term Restaurant and other equipment 3–15 years The estimated useful lives for leasehold improvements are based on the shorter of the estimated useful lives of the assets or the related lease term, which generally includes reasonably assured option periods expected to be exercised by the Company when the Company would suffer an economic penalty if not exercised. Depreciation and amortization expense associated with property and equipment totaled $23.2 million for the fifty-two weeks ended December 29, 2020, $22.7 million for the fifty-two weeks ended December 31, 2019 and $23.1 million for the fifty-two weeks ended January 1, 2019. These amounts include $0.2 million for the fifty-two weeks ended December 29, 2020 and $0.5 million for the fifty-two weeks ended December 31, 2019 related to buildings under finance leases, as well as $0.9 million for the fifty-two weeks ended January 1, 2019 related to buildings under capital leases. Accumulated depreciation and amortization associated with property and equipment includes $0.3 million related to buildings under finance leases as of both December 29, 2020 and December 31, 2019. The Company capitalizes construction costs which consist of internal payroll and payroll related costs and travel costs related to the successful acquisition, development, design and construction of the Company's new restaurants. Capitalized construction costs totaled $0.8 million for the fifty-two weeks ended December 29, 2020, $1.8 million for the fifty-two weeks ended December 31, 2019 and $1.6 million for the fifty-two weeks ended January 1, 2019. If the Company subsequently makes a determination that a site for which development costs have been capitalized will not be acquired or developed, any previously capitalized development costs are expensed and included in general and administrative expenses in the consolidated statements of comprehensive (loss) income. The Company capitalizes interest in connection with the construction of its restaurants. Interest capitalized totaled approximately $34,000 for the fifty-two weeks ended December 29, 2020 and $0.1 million for both the fifty-two weeks ended December 31, 2019 and the fifty-two weeks ended January 1, 2019. Gains and losses on the disposal of assets are recorded as the difference between the net proceeds received, if any, and net carrying values of the assets disposed and are included in loss on disposal of assets and adjustments to assets held for sale, net in the consolidated statements of comprehensive (loss) income.
Deferred Financing Costs	Deferred Financing Costs Deferred financing costs represent third-party debt costs that are capitalized and amortized to interest expense over the associated term of the debt agreement using the effective interest method. Deferred financing costs, along with lender debt discount, are presented net of the related debt balances on the consolidated balance sheets.
Goodwill and Trademarks	Goodwill and Trademarks The Company’s goodwill and trademarks are not amortized, but tested annually for impairment and tested more frequently for impairment if events and circumstances indicate that the asset might be impaired. The Company conducts annual goodwill and trademark impairment tests in the fourth quarter of each fiscal year or whenever an indicator of impairment exists. In assessing potential goodwill impairment, the Company has the option to first assess the qualitative factors to determine whether events or circumstances indicate that it is more likely than not that the fair value of net assets, including goodwill, is less than its carrying amount. If the qualitative factors indicate that it is more likely than not that the fair value of net assets, including goodwill, is less than the carrying amount, the Company performs a quantitative impairment test. The methods the Company uses to estimate fair value include discounted future cash flows analysis and market valuation based on similar companies. Key assumptions included in the cash flow model include future revenues, operating costs, working capital changes, capital expenditures and a discount rate that approximates the Company's weighted average cost of capital. As the Company adopted ASU 2017-04, Simplifying the Test for Goodwill Impairment , in 2019, the Company recognizes goodwill impairment for the carrying amount in excess of fair value. The Company also performs an annual impairment test for indefinite-lived intangible assets during the fourth fiscal quarter of each year, or more frequently if impairment indicators arise. During the fifty-two weeks ended December 29, 2020, in the first quarter, the Company identified indicators of impairment and performed quantitative impairment assessments, which resulted in a non-cash impairment of goodwill of $87.3 million and a non-cash impairment of trademarks of $11.9 million. See Note 6, Goodwill and Other Intangible Assets , for further discussion. During the fourth quarter of 2020, the Company performed its annual impairment test using a qualitative assessment to determine whether it is more likely than not that the fair value of goodwill or indefinite-lived trademarks is less than the carrying value. Based on the qualitative assessment, the Company determined that no additional goodwill or trademark impairment was needed.
Intangible Assets, Net	Intangible Assets, Net Intangible assets primarily include franchise rights, reacquired franchise rights and sublease assets. Franchise rights, which represent the fair value of franchise agreements based on the projected royalty revenue stream as of the Closing Date of the Business Combination, are amortized on a straight-line basis to depreciation and amortization expense in the consolidated statements of comprehensive (loss) income over the remaining term of the franchise agreements. Reacquired franchise rights, which represent the fair value of reacquired rights that were previously granted to franchisees to use Del Taco's trade name under a franchise agreement, are amortized on a straight-line basis to depreciation and amortization in the consolidated statements of comprehensive (loss) income over the term of the former franchise agreement. Sublease assets, which represent subleases with stated rent above comparable market rents, are amortized to sublease income over the term of the related sublease.
Other Assets, Net	Other Assets, NetOther assets, net consist of security deposits, straight-line rental income related to subleases and other capitalized costs. The Company capitalizes certain computer software and software development costs incurred in connection with developing or obtaining computer software for internal use when both the preliminary project stage is completed and it is probable that the software will be used as intended. Capitalized software costs include only (i) external direct costs of materials and services utilized in developing or obtaining computer software, and (ii) compensation and related benefits for employees who are directly associated with the software projects. Capitalized software costs are amortized over the estimated useful life, typically three to five years. The net carrying value of capitalized software costs for the Company totaled $2.5 million and $2.9 million as of December 29, 2020 and December 31, 2019, respectively, and is included in other assets, net in the consolidated balance sheets. Capitalized software costs totaled $1.6 million for the fifty-two weeks ended December 29, 2020, $2.0 million for the fifty-two weeks ended December 31, 2019 and $1.5 million for the fifty-two weeks ended January 1, 2019. Amortization expenses totaled $1.9 million for the fifty-two weeks ended December 29, 2020, $1.4 million for the fifty-two weeks ended December 31, 2019 and $1.2 million for the fifty-two weeks ended January 1, 2019
Long-Lived Assets	Long-Lived AssetsLong-lived assets, including property and equipment and definite-lived intangible assets, are reviewed by the Company for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Long-lived assets are grouped and evaluated for impairment at the lowest level for which there are identifiable cash flows that are independent of the cash flows of other groups of assets. The Company evaluates such cash flows for individual restaurants and franchise agreements on an undiscounted basis. If it is determined that the carrying amounts of such long-lived assets are not recoverable, the assets are written down to their estimated fair values. The Company generally estimates fair value using the discounted value of the estimated cash flows associated with the respective restaurant or agreement. During the fifty-two weeks ended December 29, 2020, the Company evaluated certain restaurants having indicators of impairment based on operating performance and recorded an impairment charge totaling $8.3 million related to eight restaurants. During the fifty-two weeks ended December 31, 2019, the Company recorded an impairment charge totaling $7.2 million related to seven restaurants. During the fifty-two weeks ended January 1, 2019, the Company recorded an impairment charge totaling $3.9 million related to five restaurants.
Rent Expense and Deferred Rent	Rent Expense The Company has non-cancelable lease agreements for certain restaurant land and buildings under terms ranging up to 50 years, with one to four options to extend the lease generally for five ten
Insurance Reserves	Insurance Reserves Given the nature of the Company’s operating environment, the Company is subject to workers’ compensation and general liability claims. To mitigate a portion of these risks, the Company maintains insurance for individual claims in excess of deductibles per claim. The Company’s insurance deductibles range from $0.25 million to $0.50 million per occurrence for workers’ compensation and are $0.35 million per occurrence for general liability. Beginning in 2020, one workers compensation claim per policy year has a deductible of $0.75 million in California only. The amount of loss reserves and loss adjustment expenses is determined based on an estimation process that uses information obtained from both Company-specific and industry data, as well as general economic information. Loss reserves are based on estimates of expected losses for determining reported claims and used as the basis for estimating claims incurred but not reported. The estimation process for loss exposure requires management to continuously monitor and evaluate the life cycle of claims. Management also monitors the reasonableness of the judgments made in the prior year’s estimation process (referred to as hindsight analysis) and adjusts current year assumptions based on the hindsight analysis. The Company utilizes actuarial methods to evaluate open claims and estimate the ongoing development exposure related to workers’ compensation and general liability. The Company is not the primary obligor for its workers' compensation insurance policy, so therefore, the Company records a liability up to its deductible exposure. Insurance Recovery Assets In the normal course of its business, the Company incurs losses, such as those resulting from property damage and legal actions, that are covered by the Company's insurance policies. The Company records insurance recovery assets for losses it is entitled to recover under its insurance policies and when such recovery is probable. In determining whether a recovery is probable, the Company considers whether the Company has exceeded its deductible, the limits of its insurance policies and subsequent payment of claims.
Advertising Costs	Advertising Costs Franchisees pay a weekly fee to the Company of 4.0% of their restaurants’ net sales as reimbursement for advertising and promotional services that the Company provides. As a result of the COVID-19 pandemic, starting the last fiscal week of the first quarter of 2020, the Company decreased franchise advertising contributions from 4.0% to 2.5% of franchise restaurant net sales for eight weeks and then adjusted the advertising contribution percentage back to 4.0% for the balance of 2020. Production costs for radio and television advertising are expensed when the commercials are initially aired. Costs of distribution of advertising are charged to expense on the date the advertising is aired or distributed. These costs, as well as other marketing-related expenses for advertising are included in occupancy and other operating expenses in the consolidated statements of comprehensive (loss) income for company expenses and included in franchise advertising expenses in the consolidated statements of comprehensive (loss) income for franchise expenses. Advertising expenses for the Company were $16.4 million for the fifty-two weeks ended December 29, 2020, $18.8 million for the fifty-two weeks ended December 31, 2019 and $19.0 million for the fifty-two weeks ended January 1, 2019.
Pre-opening Costs	Pre-opening Costs Pre-opening costs, which include restaurant labor, supplies, cash and non-cash rent expense and occupancy and other operating costs incurred prior to the opening of a new restaurant are expensed as incurred. Pre-opening costs were $0.5 million for the fifty-two weeks ended December 29, 2020, $1.7 million for the fifty-two weeks ended December 31, 2019, and $1.6 million for the fifty-two weeks ended January 1, 2019.
Restaurant Closure Charges, Net	Restaurant Closure Charges, Net The Company makes decisions to close restaurants based on their cash flows, anticipated future profitability and leasing arrangements. The Company determines if discontinued operations treatment is appropriate and estimates the future obligations, if any, associated with the closure of restaurants and records the corresponding restaurant closure liability at the time the restaurant is closed. Prior to the adoption of Topic 842, these restaurant closure obligations primarily consist of the liability for the present value of future lease obligations, net of estimated sublease income. Restaurant closure charges, net were comprised of direct costs related to the restaurant closure and initial charges associated with the recording of the liability at fair value, accretion of the restaurant closure liability during the period, any positive or negative adjustments to the restaurant closure liability in subsequent periods as more information becomes available. After the adoption of Topic 842, these restaurant closure obligations primarily consist of rent, property tax and common area maintenance on closed restaurant properties and the present value of non-lease executory costs for closed restaurant properties, net of non-lease executory costs to be recovered from sublessees. Changes to the estimated liability for future non-lease executory costs based on new facts and circumstances are considered to be a change in estimate and are recorded prospectively. The change resulting from the adoption of Topic 842 led to an increase in restaurant closure charges for the fifty-two weeks ended December 29, 2020 and the fifty-two weeks ended December 31, 2019 as compared to the fifty-two weeks ended January 1, 2019.
Stock-Based Compensation Expense	Stock-Based Compensation Expense The Company recognizes compensation expense for all share-based payment awards made to employees and non-employee directors based on their estimated grant date fair values using the Black-Scholes option pricing model for option grants and the closing price of the underlying common stock on the date of the grant for restricted stock awards. The Company recognizes these compensation costs for only those awards expected to vest, on a straight-line basis over the requisite service period of the award. The Company estimates the number of awards expected to vest based, in part, on historical forfeiture rates and also based on management's expectations of employee turnover within the specific employee groups receiving the awards. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods, if actual forfeitures differ from those estimates. Stock-based compensation expense for the Company’s stock-based compensation awards is recognized ratably over the vesting period on a straight-line basis.
Income Taxes	Income Taxes The Company uses the liability method of accounting for income taxes. Deferred income taxes are provided for temporary differences between financial statement and income tax reporting, using tax rates scheduled to be in effect at the time the items giving rise to the deferred taxes reverse. The Company recognizes the impact of a tax position in the financial statements if that position is more likely than not of being sustained by the taxing authority. Accordingly, the Company reports a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in a tax return. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax expense.
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities The Company is exposed to variability in future cash flows resulting from fluctuations in interest rates related to its variable rate debt. As part of its overall strategy to manage the level of exposure to the risk of fluctuations in interest rates, the Company has used various interest rate contracts including interest rate caps. The Company recognized all derivative instruments as either assets or liabilities at fair value in the consolidated balance sheets. When they qualified as hedging instruments, the Company designated interest rate caps as cash flow hedges of forecasted variable rate interest payments on certain debt principal balances. For derivative instruments that were designated and qualified as cash flow hedges, the effective portion of the gain or loss on the derivative was reported as a component of other comprehensive income and reclassified into earnings in the same period or periods during which the hedged transaction affected earnings. Gains and losses on the derivative representing hedge ineffectiveness were recognized in current earnings. The Company entered into interest rate derivative contracts with major banks and was exposed to losses in the event of nonperformance by these banks. However, these banks were able to fully satisfy their obligations under the contracts. Accordingly, the Company did not obtain collateral or other security to support the contracts. The Company's interest rate cap agreement, as discussed in Note 8, expired on March 31, 2020.
Contingencies	Contingencies The Company recognizes liabilities for contingencies when an exposure indicates it is probable that an asset has been impaired or that a liability has been incurred, and the amount of impairment or loss can be reasonably estimated. The Company’s ultimate legal and financial liability with respect to such matters cannot be estimated with certainty and requires the use of estimates. When the reasonable estimate is a range, the recorded loss will be the best estimate within the range. The Company records legal settlement costs when those costs are probable and reasonably estimable.
Comprehensive Income (Loss)	Comprehensive (Loss) Income Comprehensive (loss) income includes changes in equity from transactions and other events and circumstances from nonoperational sources, including, among other things, the Company’s unrealized gains and losses on effective interest rate caps which are included in other comprehensive (loss) income, net of tax.
Segment Information	Segment Information An operating segment is defined as a component of an enterprise that engages in business activities from which it may earn revenues and incur expenses, and about which separate financial information is regularly evaluated by the Company’s chief operating decision makers in deciding how to allocate resources. Similar operating segments can be aggregated into a single operating segment if the businesses are similar. Management has determined that the Company has one operating segment and, therefore, one reportable segment. The Company’s chief operating decision maker ("CODM") is its Chief Executive Officer; its CODM reviews financial performance and allocates resources at a consolidated level on a recurring basis.
Related Party Transactions	Related Party Transactions There were no related party transactions in the fifty-two weeks ended December 29, 2020, the fifty-two weeks ended December 31, 2019 or the fifty-two weeks ended January 1, 2019.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures fair value using the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company uses valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. Based on the underlying inputs, each fair value measurement in its entirety is reported in one of the three tiers in the fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers include: • Level 1, defined as observable inputs such as quoted prices in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and • Level 3, defined as unobservable inputs which reflect the Company’s own estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques may include the use of third-party pricing services, option pricing models, discounted cash flow models and similar techniques.
Concentration of Risks	Concentration of Risks Financial instruments that potentially subject the Company to a concentration of credit risk are cash and cash equivalents. The Company maintains its day-to-day operating cash balances in non-interest-bearing accounts. Although the Company at times maintains balances that exceed amounts insured by the Federal Deposit Insurance Corporation, it has not experienced any losses related to these balances and management believes the credit risk to be minimal. The Company extends credit to franchisees for franchise and advertising fees on customary credit terms, which generally do not require collateral or other security. In addition, management believes there is no concentration of risk with any single franchisee or small group of franchisees whose failure or nonperformance would materially affect the Company’s results of operations. The Company has entered into a long-term purchase agreement with a distributor for delivery of essentially all food and paper supplies to all company-operated and franchise-operated restaurants except for one restaurant in Guam. Disruption in shipments from this distributor could have a material adverse effect on the results of operations and financial condition of the Company. However, management of the Company believes sufficient alternative distributors exist in the marketplace although it may take some time to enter into replacement distribution arrangements and the cost of distribution may increase as a result. As of December 29, 2020, Del Taco operated and franchised a total of 370 restaurants in California (232 company-operated and 138 franchise-operated restaurants). As a result, the Company is particularly susceptible to adverse trends and economic conditions in California. In addition, given this geographic concentration, negative publicity regarding any of the restaurants in California could have a material adverse effect on the Company’s business and operations, as could other regional occurrences such as local strikes, fires, earthquakes, other natural disasters or regional restrictions and regulations including those related to the COVID-19 pandemic.

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 29, 2020
Accounting Policies [Abstract]
Disclosure of Long Lived Assets Held-for-sale	Assets Held for SaleAssets held for sale include the net book value of property and equipment and goodwill for Company-operated restaurants that the Company plans to sell within the next year to new or existing franchisees, as well as the net book value of owned property that the Company plans to sell within the next year. Long-lived assets that meet the held for sale criteria are held for sale and reported at the lower of their carrying value or fair value, less estimated costs to sell. If the determination is made that the Company no longer expects to sell an asset within the next year, the asset is reclassified out of assets held for sale.
Schedule of Property and Equipment Estimated Useful Lives	Estimated useful lives for property and equipment are as follows: Buildings 20–35 years Leasehold improvements Shorter of useful life (typically 20 years) or lease term Buildings under finance leases Shorter of useful life (typically 20 years) or lease term Restaurant and other equipment 3–15 years Property and equipment, net at December 29, 2020 and December 31, 2019 consisted of the following, excluding amounts related to properties classified as held for sale (in thousands): December 29, 2020 December 31, 2019 Land $ — $ 1,927 Buildings 1,939 4,569 Restaurant and other equipment 103,446 92,025 Leasehold improvements 121,775 116,177 Buildings under finance leases 441 871 Restaurant property leased to others 12,167 10,899 Construction-in-progress 10,823 11,680 250,591 238,148 Less: Accumulated depreciation (103,885) (81,227) Property and equipment, net $ 146,706 $ 156,921

Restaurant Closure and Other _2

Restaurant Closure and Other Related Charges (Tables)	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019
Restructuring and Related Activities [Abstract]
Restaurant Closure Liability Activity		he Company evaluates long-lived assets for indicators of impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company considers a triggering event to have occurred related to a specific restaurant if the restaurant’s cash flows are less than a minimum threshold. Long-lived assets are grouped and evaluated for impairment at the lowest level for which there are identifiable cash flows that are independent of the cash flows of other groups of assets. The Company evaluates such cash flows for individual restaurants and franchise agreements on an undiscounted basis. If it is determined that the carrying amounts of such long-lived assets are not recoverable, the assets are written down to their estimated fair values. The Company generally estimates fair value using the discounted value of the estimated cash flows associated with the respective restaurant or agreement, using Level 3 inputs. The impairment charges represent the excess of the aggregate carrying value of a restaurant's operating lease right-of-use asset, furniture, fixtures and equipment and leasehold improvements over their estimated fair value. Impairment charges are allocated to a restaurant's operating lease right-of-use assets, furniture, fixtures and equipment and leasehold improvements on a pro rata basis based on the respective assets' carrying values. During the fifty-two weeks ended December 29, 2020, the Company evaluated certain restaurants having indicators of impairment based on operating performance, taking into consideration the negative impact of the COVID-19 pandemic on forecasted restaurant performance, and recorded an impairment charge totaling $8.3 million related to eight restaurants. During the fifty-two weeks ended December 31, 2019, the Company evaluated certain restaurants that had indicators of impairment based on operating performance and recorded an impairment charge totaling $7.2 million related to seven restaurants. During the fifty-two weeks ended January 1, 2019, the Company evaluated certain restaurants that had indicators of impairment based on operating performance and recorded an impairment charge totaling $3.9 million related to five restaurants. The Company wrote-off a portion of the operating lease right-of-use assets, furniture, fixtures and equipment and leasehold improvements based on the estimate of future recoverable cash flows. In connection with the adoption of Topic 842, the Company evaluated the operating lease right-of-use assets for impairment, indicating the carrying amount of the operating lease assets for certain restaurants may not be recoverable, and recorded an impairment charge totaling $3.1 million at January 2, 2019 based on the estimates of future recoverable cash flows. Restaurant Closure Charges, Net The restaurant closure liability was $0.5 million and $0.4 million at December 29, 2020 and December 31, 2019, respectively, and relates to the non-lease executory costs associated with company-operated restaurants that were closed during the fourth quarter of 2015. A summary of the restaurant closure liability activity for these closed restaurants consisted of the following (in thousands):
Closure Liability Activity for 12 Closed Restaurants	Total Balance at January 2, 2018 $ 1,611 Charges for accretion in current period 61 Cash payments (327) Adjustment to estimates based on current activity 747 Balance at January 1, 2019 2,092 Reclassified to operating lease right-of-use assets (a) (1,900) Cash payments (263) Adjustments to estimates based on current activity 508 Balance at December 31, 2019 437 Charges for accretion in current period 21 Cash payments (4) Balance at December 29, 2020 $ 454

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 29, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Estimated useful lives for property and equipment are as follows: Buildings 20–35 years Leasehold improvements Shorter of useful life (typically 20 years) or lease term Buildings under finance leases Shorter of useful life (typically 20 years) or lease term Restaurant and other equipment 3–15 years Property and equipment, net at December 29, 2020 and December 31, 2019 consisted of the following, excluding amounts related to properties classified as held for sale (in thousands): December 29, 2020 December 31, 2019 Land $ — $ 1,927 Buildings 1,939 4,569 Restaurant and other equipment 103,446 92,025 Leasehold improvements 121,775 116,177 Buildings under finance leases 441 871 Restaurant property leased to others 12,167 10,899 Construction-in-progress 10,823 11,680 250,591 238,148 Less: Accumulated depreciation (103,885) (81,227) Property and equipment, net $ 146,706 $ 156,921

Summary of Refranchsing and F_2

Summary of Refranchsing and Franchise Acquisitions (Tables)	12 Months Ended
	Dec. 29, 2020
Franchise Acquisitions [Abstract]
Summary of refranchising	The following table summarizes the loss recognized related to these transactions during the fifty-two weeks ended December 29, 2020, December 31, 2019 and January 1, 2019 (dollars in thousands): 52 Weeks Ended 52 Weeks Ended 52 Weeks Ended Company-operated restaurants sold to franchisees 6 31 — Proceeds from the sale of company-operated restaurants, net of selling costs $ 2,558 $ 7,310 $ — Net assets sold (primarily furniture, fixtures and equipment) (a) (2,086) (4,952) — Goodwill related to the company-operated restaurants sold to franchisees (1,196) (6,078) — Allocation to deferred franchise fees (193) (771) — Sublease assets (liabilities), net 220 (50) — Gain on lease termination 40 — — Other direct costs — (123) — Loss on sale of company-operated restaurants (b) $ (657) $ (4,664) $ — (a) Of the net assets sold during the fifty-two weeks ended December 29, 2020, $0.7 million was included in assets held for sale as of December 31, 2019. Of the net assets sold during the fifty-two weeks ended December 31, 2019, $2.1 million was included in assets held for sale as of January 1, 2019.
Business Combination	The following table provides detail of the combined acquisitions for the fifty-two weeks ended December 29, 2020, December 31, 2019 and January 1, 2019 (dollars in thousands): 52 Weeks Ended 52 Weeks Ended 52 Weeks Ended Franchise-operated restaurants acquired from franchisees — 4 3 Goodwill $ — $ 4,302 $ 893 Property and equipment — 660 798 Reacquired franchise rights — — 150 Operating lease right-of-use assets — 2,006 — Operating lease liabilities — (2,006) — Unfavorable lease liabilities (a) — (130) — Total Consideration $ — $ 4,832 $ 1,841

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Carrying Amount of Goodwill		Changes in the carrying amount of goodwill for the fifty-two weeks ended December 29, 2020 are as follows (in thousands): Goodwill Balance as of December 31, 2019 $ 192,739 Goodwill reclassified from held for sale 3,517 Impairment of goodwill (87,277) Balance as of December 29, 2020 $ 108,979
Schedule of Other Intangible Assets	The Company’s other intangible assets at December 29, 2020 and December 31, 2019 consisted of the following (in thousands): December 29, 2020 December 31, 2019 Gross Accumulated Net Gross Accumulated Net Sublease assets 1,820 (193) 1,627 1,340 (82) 1,258 Franchise rights 13,918 (6,421) 7,497 14,298 (5,465) 8,833 Reacquired franchise rights 943 (313) 630 943 (207) 736 Total amortized other intangible assets $ 16,681 $ (6,927) $ 9,754 $ 16,581 $ (5,754) $ 10,827
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated future amortization for sublease assets, franchise rights and reacquired franchise rights for the next five fiscal years is as follows (in thousands): Sublease Assets Franchise Rights Reacquired Franchise Rights 2021 $ 116 $ 998 $ 101 2022 115 903 78 2023 113 820 67 2024 113 746 66 2025 113 656 56

Debt, Obligations Under Capit_2

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities (Tables)	12 Months Ended
	Dec. 29, 2020
Debt Disclosure [Abstract]
Schedule of Debt	The Company’s long-term debt, finance lease obligations and other debt at December 29, 2020 and December 31, 2019 consisted of the following (in thousands): December 29, 2020 December 31, 2019 2015 Senior Credit Facility, as amended, net of unamortized debt discount of $182 and $231 and deferred financing costs of $821 and $1,038 at December 29, 2020 and December 31, 2019, respectively $ 113,997 $ 143,731 Total outstanding indebtedness 113,997 143,731 Obligations under finance leases and other debt 611 1,070 Total debt, net 114,608 144,801 Less: amounts due within one year 190 220 Total amounts due after one year, net $ 114,418 $ 144,581
Schedule of Maturities of Debt	Based on debt agreements and finance leases in place as of December 29, 2020, future maturities of debt were as follows (in thousands): 2021 $ 190 2022 78 2023 78 2024 115,079 2025 63 Thereafter 123 Total maturities 115,611 Less: debt discount and deferred financing costs (1,003) Total debt, net $ 114,608

Other Accrued Liabilities and_2

Other Accrued Liabilities and Other Non-current Liabilities (Tables)	12 Months Ended
	Dec. 29, 2020
Other Liabilities Disclosure [Abstract]
Summary of Other Accrued Liabilities	A summary of other accrued liabilities follows (in thousands): December 29, 2020 December 31, 2019 Employee compensation and related items $ 16,048 $ 10,008 Accrued insurance 5,031 5,900 Accrued income tax 4,301 1,605 Accrued advertising 3,920 1,345 Accrued sales tax 3,712 4,099 Accrued property and equipment purchases 1,970 3,190 Accrued real property tax 1,841 1,652 Deferred gift card income 1,669 1,585 Accrued rent and related items 1,490 1,382 Restaurant closure liabilities 198 129 Other 5,233 3,682 $ 45,413 $ 34,577
Summary of Other Non-current Liabilities	A summary of other non-current liabilities follows (in thousands): December 29, 2020 December 31, 2019 Insurance reserves $ 8,178 $ 8,110 Deferred development and initial franchise fees 4,523 4,241 Deferred social security taxes 3,381 — Deferred gift card income 1,464 1,474 Sublease liabilities 1,375 1,223 Restaurant closure liability 256 308 Unearned trade discount, non-current 27 320 Other 556 925 $ 19,760 $ 16,601

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 29, 2020
Share-based Payment Arrangement [Abstract]
Nonvested Restricted Stock Shares Activity	A summary of outstanding and unvested restricted stock activity as of December 29, 2020 and changes during the period from December 31, 2019 through December 29, 2020 are as follows: Shares Weighted-Average Nonvested at December 31, 2019 1,142,718 $ 12.92 Granted 624,518 6.39 Vested (429,936) 12.52 Forfeited (82,525) 12.56 Nonvested at December 29, 2020 1,254,775 $ 9.84
Summary of Stock Options Activity	A summary of stock option activity as of December 29, 2020 and changes during the period from December 31, 2019 through December 29, 2020 are as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in Years) Aggregate Intrinsic Value Options outstanding at December 31, 2019 412,750 $ 11.71 3.8 $ — Granted 238,453 6.40 Exercised — — Forfeited/Expired (76,750) 11.46 Options outstanding at December 29, 2020 574,453 $ 9.54 4.4 $ 624 Options exercisable at December 29, 2020 275,125 $ 11.34 2.7 $ — Options exercisable and expected to vest at December 29, 2020 509,115 $ 9.84 4.2 $ 470
Assumptions Used in Option-pricing Valuation	The aggregated intrinsic value in the table above is the amount by which the current market price of the Company's stock exceeds the exercise price on December 29, 2020 and December 31, 2019, respectively. The following table reflects the weighted-average assumptions used in the Black-Scholes option-pricing model to value the stock options granted in the fifty-two weeks ended December 29, 2020, the fifty-two weeks ended December 31, 2019 and the fifty-two weeks ended January 1, 2019: 52 Weeks Ended 52 Weeks Ended 52 Weeks Ended Expected volatility 44.40 % 35.61 % 36.29 % Risk-free rate of return 0.58 % 2.49 % 2.71 % Expected life (in years) 4.75 4.75 4.74 Dividend yield — — — Fair value per share at date of grant $ 2.41 $ 3.59 $ 4.92

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 29, 2020
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Income (Loss) Per Share Data	Below are basic and diluted net (loss) income per share for the periods indicated (amounts in thousands except share and per share data): 52 Weeks Ended 52 Weeks Ended 52 Weeks Ended Numerator: Net (loss) income $ (89,738) $ (118,285) $ 18,959 Denominator: Weighted-average shares outstanding - basic 37,161,921 37,018,445 38,106,057 Dilutive effect of unvested restricted stock — — 256,217 Dilutive effect of stock options — — 17,611 Dilutive effect of warrants — — 304,074 Weighted-average shares outstanding - diluted 37,161,921 37,018,445 38,683,959 Net (loss) income per share - basic $ (2.41) $ (3.20) $ 0.50 Net (loss) income per share - diluted $ (2.41) $ (3.20) $ 0.49 Antidilutive stock options, unvested restricted stock awards and warrants excluded from the computations 3,930,968 6,661,450 686,278

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 29, 2020
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The components of the (benefit) provision for income taxes are as follows (in thousands): 52 Weeks Ended December 29, 2020 52 Weeks Ended December 31, 2019 52 Weeks Ended January 1, 2019 Current: Federal $ 4,058 $ 3,311 $ 3,762 State 1,920 1,643 1,800 5,978 4,954 5,562 Deferred: Federal (5,521) (146) 698 State (2,519) (437) 399 (8,040) (583) 1,097 Income tax (benefit) provision $ (2,062) $ 4,371 $ 6,659
Schedule of Effective Income Tax Rate Reconciliation	The difference between the effective rates and the statutory federal income tax rate is composed of the following items (dollars in thousands): 52 Weeks Ended December 29, 2020 52 Weeks Ended December 31, 2019 52 Weeks Ended January 1, 2019 Federal income taxes $ (19,278) 21.0 % $ (23,922) 21.0 % $ 5,380 21.0 % State and local income taxes, net of federal tax benefit (288) 0.3 % 1,302 (1.1) % 1,639 6.4 % Goodwill impairment and adjustments to assets held for sale 17,590 (19.2) % 27,909 (24.5) % — — % Targeted job credits (377) 0.4 % (712) 0.6 % (727) (2.8) % Tax reform — — % — — % (291) (1.1) % Uncertain tax positions (175) 0.2 % — — % — — % Executive compensation disallowed 111 (0.1) % 413 (0.3) % 362 1.4 % Permanent tax differences and other 355 (0.4) % (619) 0.5 % 296 1.1 % Income tax (benefit) provision $ (2,062) 2.2 % $ 4,371 (3.8) % $ 6,659 26.0 %
Schedule of Deferred Tax Assets and Liabilities	Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands): December 29, 2020 December 31, 2019 Deferred tax assets: Accrued insurance $ 3,422 $ 3,625 Restaurant closure liabilities 161 139 Net operating loss carryforwards and tax credits 21 70 Deferred income 1,693 1,484 Stock-based compensation 1,215 1,122 Accrued compensation 591 589 Deferred social security taxes 1,822 — Operating lease liabilities 74,003 75,330 Other, net 526 542 Deferred tax assets 83,454 82,901 Less: valuation allowance — — Net deferred tax assets 83,454 82,901 Deferred tax liabilities: Property, equipment and intangible assets (68,618) (73,473) Operating lease right-of-use assets (67,229) (69,930) Investment in subsidiary (7,167) (7,309) Prepaid expenses (1,658) (1,574) Other assets (267) (125) Deferred tax liabilities (144,939) (152,411) Net deferred tax liabilities $ (61,485) $ (69,510)

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Schedule of Rent Expense	Sublease income which includes minimum rent, percentage rent, real estate taxes and common area maintenance is classified separately under franchise sublease and other income on the consolidated statements of comprehensive (loss) income. Franchise sublease expenses which include minimum rent and percentage rent, real estate taxes and common area maintenance are classified separately under occupancy and other – franchise sublease and other on the consolidated statements of comprehensive (loss) income. For the fifty-two weeks ended December 29, 2020 and the fifty-two weeks ended December 31, 2019, sublease expense includes $1.2 million and $1.4 million associated with third party subleases classified separately under restaurant closure charges, net on the consolidated statements of comprehensive (loss) income. Total sublease income and sublease expense for the Company comprise the following (in thousands): 52 Weeks Ended December 29, 2020 52 Weeks Ended December 31, 2019 52 Weeks Ended January 1, 2019 Sublease income (8,384) (4,448) (3,115) Sublease expense 8,571 5,080 2,855

Description of Business - Addit

Description of Business - Additional Information (Detail)	Dec. 29, 2020staterestaurants	Dec. 31, 2019restaurantsstate
Franchisor Disclosure [Line Items]
Number of states in which entity operates | state	16	15
Entity operated units
Franchisor Disclosure [Line Items]
Number of restaurants	295	300
Franchised units
Franchisor Disclosure [Line Items]
Number of restaurants	301	296
Franchised units | GUAM
Franchisor Disclosure [Line Items]
Number of restaurants	1	1

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail)	2 Months Ended	6 Months Ended	12 Months Ended
	May 05, 2020	Jun. 30, 2015USD ($)	Dec. 29, 2020USD ($)restaurantsSegmentlocationvendorpropertyrenewal$ / shares	Dec. 31, 2019USD ($)restaurantslocation$ / sharesshares	Jan. 01, 2019USD ($)location$ / sharesshares
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Current Fiscal Year End Date			--12-29
Impairment of long-lived assets			$ 8,287,000	$ 7,159,000	$ 3,861,000
Document Period End Date			Dec. 29, 2020
DeferredGiftCardIncomeTotal			$ 3,100,000	$ 3,100,000
Value per share as of June 30, 2015 | $ / shares			$ 2.41	$ 3.59	$ 4.92
Sublease liabilities			$ 1,464,000	$ 1,474,000	$ 1,290,000
Allowance for doubtful accounts			$ 100,000	100,000	87,286.71
Number of vendors | vendor			1
Noncurrent portion of advanced reimbursements			$ 27,000	300,000
Current portion of advanced reimbursements			400,000	420,000
Depreciation and amortization expense			23,200,000	22,700,000	23,100,000
Property and equipment depreciation expense			103,885,000	81,227,000
Carrying value of capitalized software costs			2,500,000	2,900,000
Capitalized software costs			1,600,000	2,000,000	1,500,000
Capitalized software amortization expense			1,900,000	1,400,000	1,200,000
Interest capitalized in connection with construction			$ 34,000	$ 100,000	$ 100,000
Lease agreement term (in years)			50 years
Number of underperforming locations | location			8	7	5
Deductible per occurrence for general liability			$ 350,000
Percentage of net sales for advertising	2.50%		4.00%
Advertising expenses			$ 16,400,000	$ 18,800,000	$ 19,000,000
Pre-opening costs			$ 471,000	1,650,000	1,584,000
Number of operating segments | Segment			1
Number of reportable segments | Segment			1
Partnership monthly rental income		$ 1,400,000
Proceeds from credit facility			$ 66,000,000	41,000,000	31,000,000
Payments of Debt Issuance Costs			$ 0	1,014,000	0
Number of Stores | property			60
Number of Restaurants, California | restaurants			370
Deferred gift card income			$ 1,669,000	1,585,000
Goodwill, Impairment Loss			87,277,000	118,250,000	0
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)			$ 11,900,000	$ 0	0
Number of Restaurants, California | restaurants			370
Entity operated units
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants | restaurants			295	300
Number of Restaurants, California | restaurants			232
Number of Restaurants, California | restaurants			232
Franchised units
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants | restaurants			301	296
Number of Restaurants, California | restaurants			138
Number of Restaurants, California | restaurants			138
Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of lease renewal options | renewal			1
Lease renewal term (in years)			5 years
Insurance coverage deductibles range for claims			$ 250,000
Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of lease renewal options | renewal			4
Lease renewal term (in years)			10 years
Insurance coverage deductibles range for claims			$ 500,000
Buildings under capital leases
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Depreciation and amortization expense				$ 500,000	900,000
Estimated useful lives of assets (in years)			20 years
assets held under finance leases [Domain]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Depreciation and amortization expense			$ 200,000
Property and equipment depreciation expense			300,000
Construction-in-progress
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Capitalized construction costs			$ 800,000	1,800,000	1,600,000
Restaurant and other equipment | Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of assets (in years)			3 years
Restaurant and other equipment | Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of assets (in years)			15 years
Adjustments for Prior Revenue Recognition Standards
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Advertising expenses			$ 13,300,000
Franchise revenue
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Revenue			(20,763,000)	(19,002,000)	(17,569,000)
Franchise advertising contributions
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Revenue			$ (15,116,000)	$ (14,516,000)	$ (13,300,000)
Warrants
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Shares/warrants repurchased (in shares/warrants) | shares				846,411	47,511
Average cost per share/warrant (in dollars per share/warrant) | $ / shares				$ 1.78	$ 2.55

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - Assets Held-for-sale (Details) - USD ($) $ in Thousands	Dec. 29, 2020	Dec. 31, 2019
Long Lived Assets Held-for-sale [Line Items]
Assets held for sale	$ 1,495	$ 8,411

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Property and Equipment Estimated Useful Lives (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Property, Plant and Equipment [Line Items]
Pre-opening costs	$ 471	$ 1,650	$ 1,584
Leasehold improvements
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets (in years)	20 years
Estimated useful lives of assets	Shorter of useful life (typically 20 years) or lease term
Buildings under capital leases
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets (in years)	20 years
Estimated useful lives of assets	Shorter of useful life (typically 20 years) or lease term
Minimum | Buildings
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets (in years)	20 years
Minimum | Restaurant and other equipment
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets (in years)	3 years
Maximum | Buildings
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets (in years)	35 years
Maximum | Restaurant and other equipment
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets (in years)	15 years

Basis of Presentation and Sum_7

Basis of Presentation and Summary of Significant Accounting Policies - Remaining Performance Obligation (Details) $ in Thousands	Dec. 29, 2020USD ($)
Accounting Policies [Abstract]
Revenue, Remaining Performance Obligation, Amount	$ 3,080
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Accounting Policies [Abstract]
Revenue, Remaining Performance Obligation, Amount	$ 198
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Accounting Policies [Abstract]
Revenue, Remaining Performance Obligation, Amount	$ 199
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Accounting Policies [Abstract]
Revenue, Remaining Performance Obligation, Amount	$ 191
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Accounting Policies [Abstract]
Revenue, Remaining Performance Obligation, Amount	$ 188
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Accounting Policies [Abstract]
Revenue, Remaining Performance Obligation, Amount	$ 188
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Accounting Policies [Abstract]
Revenue, Remaining Performance Obligation, Amount	$ 2,116
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period

Basis of Presentation and Sum_8

Basis of Presentation and Summary of Significant Accounting Policies - Impact of Adoption of Topic 606 - Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019	Jan. 02, 2018
Current liabilities:
Accounts payable	$ 18,683	$ 19,652
Other accrued liabilities	45,413	34,577
Current portion of capital lease obligations and deemed landlord financing liabilities	190	220
Total current liabilities	86,934	72,297
Long-term debt, finance lease obligations and other debt, excluding current portion, net	114,418	144,581
Other non-current liabilities	19,760	16,601
Total liabilities	534,555	560,350
Shareholders’ equity:
Preferred stock	0	0
Common stock	4	4
Additional paid-in capital	333,712	333,379
Accumulated other comprehensive loss	0	(52)
Accumulated deficit	(120,962)	(31,224)
Total shareholders’ equity	212,754	302,107	$ 422,274	$ 416,249
Total liabilities and shareholders’ equity	$ 747,309	$ 862,457

Basis of Presentation and Sum_9

Basis of Presentation and Summary of Significant Accounting Policies - Recently Issued Accounting Standards (Details) - USD ($) $ in Thousands	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019	Jan. 02, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cash and cash equivalents	$ 7,912	$ 1,421
Operating Lease, Liability	274,606	275,209
Operating Lease, Right-of-Use Asset	249,071	258,278
Accounts and other receivables, net	5,463	3,580
Inventories	2,799	3,123
Prepaid expenses and other current assets	2,078	2,289
Assets held for sale	1,495	8,411
Assets, Current	19,747	18,824
Property and equipment, net	146,706	156,921
Goodwill	108,979	192,739
Trademarks	208,400	220,300
Other assets, net	4,652	4,568
Assets	747,309	862,457
Accounts payable	18,683	19,652
Other accrued liabilities	45,413	34,577
Current portion of capital lease obligations and deemed landlord financing liabilities	190	220
Operating Lease, Liability, Current	22,648	17,848
Liabilities, Current	86,934	72,297
Long-term debt, finance lease obligations and other debt, excluding current portion, net	114,418	144,581
Other non-current liabilities	19,760	16,601
Liabilities	534,555	560,350
Preferred Stock, Value, Issued	0	0
Common Stock, Value, Issued	4	4
Additional paid-in capital	333,712	333,379
Accumulated other comprehensive loss	0	(52)
Accumulated deficit	(120,962)	(31,224)
Stockholders' Equity Attributable to Parent	212,754	302,107	$ 422,274	$ 416,249
Liabilities and Equity	747,309	862,457
Retained Earnings (Accumulated Deficit)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' Equity Attributable to Parent	$ (120,962)	$ (31,224)	$ 85,149	$ 66,897

Business Combination - Addition

Business Combination - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Business Acquisition [Line Items]
Tax withholdings on restricted stock vesting	$ 999	$ 2,602	$ 2,378
Business combination, goodwill	$ 108,979	$ 192,739

Business Combination - Summary

Business Combination - Summary of Merger Consideration Paid to DTH Stockholders (except for the Levy Newco Parties) (Detail) - $ / shares	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Business Acquisition [Line Items]
Value per share as of June 30, 2015	$ 2.41	$ 3.59	$ 4.92

Business Combination - Schedule

Business Combination - Schedule of Preliminary Allocation of Purchase Price to Tangible and Identifiable Intangible Assets Acquired and Liabilities Assumed Based on Fair Value (Detail) - USD ($) $ in Thousands	Dec. 29, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Goodwill	$ 108,979	$ 192,739

Business Combination - Schedu_2

Business Combination - Schedule of Preliminary Values Allocated to Intangible Assets and Useful Lives (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019	Jan. 02, 2018
Business Acquisition [Line Items]
Restaurant closure liability	$ 500	$ 400
Intangible assets, net	9,754	10,827
Franchise rights
Business Acquisition [Line Items]
Intangible assets, net	$ 7,497	$ 8,833
Useful life of finite lived intangible assets (in years)		40 years
Weighted average life of definite-lived intangibles (in years)	12 years 8 months 12 days
Closure of 12 Underperforming Restaurants [Member]
Business Acquisition [Line Items]
Restaurant closure liability	$ 454	$ 437	$ 2,092	$ 1,611

Restaurant Closure and Other _3

Restaurant Closure and Other Related Charges - Additional Information (Details) $ in Thousands	Jan. 02, 2019USD ($)	Dec. 29, 2020USD ($)location	Dec. 31, 2019USD ($)location	Jan. 01, 2019USD ($)location	Jan. 02, 2018USD ($)
Restructuring Cost and Reserve [Line Items]
Restaurant closure liability		$ 500	$ 400
Current portion of restaurant closure liability		198	129
Non-current portion of restaurant closure liability		$ 256	$ 308
Number of underperforming locations | location		8	7	5
Restructuring expense		$ (168)	$ 0	$ (449)
Impairment of long-lived assets		8,287	7,159	3,861
Impairment of Operating Lease, Right-of-Use Asset	$ 3,100	0	3,116	0
Closure of 12 Underperforming Restaurants [Member]
Restructuring Cost and Reserve [Line Items]
Restaurant closure liability		454	437	2,092	$ 1,611
Adjustments to estimate based on current activity			508	747
Restructuring expense		$ (21)	$ 1,900	$ (61)

Restaurant Closure and Other _4

Restaurant Closure and Other Related Charges - Restaurant Closure Liability Activity (Details) $ in Thousands	12 Months Ended
	Dec. 29, 2020USD ($)location	Dec. 31, 2019USD ($)location	Jan. 01, 2019USD ($)location
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period	$ 400
Charges for accretion in current period	168	$ 0	$ 449
Closure liability at end of period	$ 500	$ 400
Number of underperforming locations | location	8	7	5
Accrued rent and related items	$ 198	$ 129
Unearned trade discount, non-current	256	308
Closure of 12 Underperforming Restaurants [Member]
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period	437	2,092	$ 1,611
Adjustments to estimate based on current activity		508	747
Charges for accretion in current period	21	(1,900)	61
Cash payments	(4)	(263)	(327)
Closure liability at end of period	$ 454	$ 437	$ 2,092

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 29, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment	$ 250,591	$ 238,148
Less: Accumulated depreciation	(103,885)	(81,227)
Property and equipment, net	146,706	156,921
Land
Property, Plant and Equipment [Line Items]
Property and equipment	0	1,927
Buildings
Property, Plant and Equipment [Line Items]
Property and equipment	1,939	4,569
Restaurant and other equipment
Property, Plant and Equipment [Line Items]
Property and equipment	103,446	92,025
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment	121,775	116,177
Buildings under capital leases
Property, Plant and Equipment [Line Items]
Property and equipment	441	871
RestaurantPropertyLeasedToOthers [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	12,167	10,899
Construction-in-progress
Property, Plant and Equipment [Line Items]
Property and equipment	$ 10,823	$ 11,680

Summary of Refranchsing and F_3

Summary of Refranchsing and Franchise Acquisitions Summary of refranchising (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 24, 2020restaurants	Dec. 29, 2020USD ($)restaurants	Dec. 31, 2019USD ($)restaurants	Jan. 01, 2019USD ($)restaurants
Franchisor Disclosure [Line Items]
Assets held for sale		$ 1,495	$ 8,411
Company-operated restaurants sold to franchisees | restaurants	5	6	31	0
Proceeds from Divestiture of Businesses		$ 2,558	$ 7,310	$ 0
Net assets sold (primarily furniture, fixtures and equipment)		(2,086)	(4,952)	0
Goodwill related to the company-operated restaurants sold to franchisees		(1,196)	(6,078)	0
Allocation to Deferred Franchise Fees		(193)	(771)	0
(Unfavorable)/favorable lease assets/liabilities		220	(50)	0
Gain (Loss) on Termination of Lease		40	0	0
Other costs related to the sale of company-operated restaurants		0	(123)	0
Gain on sale of company-operated restaurants		(657)	(4,664)	$ 0
Favorable lease assets		9,754	10,827
Assets Held-For-Sale, Goodwill, Not Part of Disposal Group		0	4,386
Land Available-for-sale		561	0
Real Estate Held-for-sale		934	0
Assets Held-For-Sale, Other Property And Equipment, Not Part of Disposal Group		0	4,025
Assets Held For Sale, Assets Sold		700	$ 2,100
Assets Held For Sale, Fair Value Adjustment		600
Assets Held For Sale, Restaurants Classified As Held For Sale | restaurants			19
Assets Held For Sale, Restaurants Reclassified To Held For Use | restaurants	14
Assets Held For Sale, Loss From Reclassification		500
Impairment of Long-Lived Assets to be Disposed of		$ 200

Summary of Refranchsing and F_4

Summary of Refranchsing and Franchise Acquisitions Franchise Acquisitions (Details) $ in Thousands	12 Months Ended
	Dec. 29, 2020USD ($)location	Dec. 31, 2019USD ($)location	Jan. 01, 2019USD ($)location
Business Acquisition [Line Items]
Acquisition of franchise-operated restaurants	$ 500	$ 1,200
Below Market Lease, Acquired		100
Business combination recognized identifiable assets acquired and liabilities assumed, operating lease right of use assets	0	2,006	$ 0
Business combination recognized identifiable assets acquired and liabilities assumed, operating lease liabilities	0	(2,006)	0
Unfavorable Lease Liabilities, Writeoff			600
Straight Line Rent			$ 100
Below Market Lease, Acquired		$ 100
Impairment of Long-Lived Assets to be Disposed of	$ 200
Franchise Acquisition
Business Acquisition [Line Items]
Franchise-operated restaurants acquired from franchisees | location	0	4	3
Acquisition of franchise-operated restaurants	$ 0	$ 4,302	$ 893
Property and equipment	0	660	798
Reacquired franchise rights	0	0	150
Below Market Lease, Acquired	0	130	0
Total gross consideration	0	4,832	1,841
Below Market Lease, Acquired	$ 0	$ 130	$ 0
La Verne Parternship
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	25.00%
Business Combination, Consideration Transferred	$ 300
Adjustments to Additional Paid in Capital, Decrease from Acquisition	$ 100

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Schedule of Changes in Carrying Amount of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Balance as of December 31, 2019	$ 192,739
Acquisition of franchise-operated restaurants	500	$ 1,200
Goodwill, Reclassification to Held For Sale	200
Goodwill, Impairment Loss	(87,277)	(118,250)	$ 0
Balance as of December 29, 2020	108,979	$ 192,739
Goodwill, Transfers	$ 3,517

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Schedule of Other Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 29, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 16,681	$ 16,581
Accumulated Amortization	(6,927)	(5,754)
Net	9,754	10,827
Sublease Assets
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,820	1,340
Accumulated Amortization	(193)	(82)
Net	1,627	1,258
Franchise rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	13,918	14,298
Accumulated Amortization	(6,421)	(5,465)
Net	7,497	8,833
Reacquired franchise rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	943	943
Accumulated Amortization	(313)	(207)
Net	$ 630	$ 736

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) $ in Thousands	Dec. 29, 2020USD ($)
Favorable lease assets
Finite-Lived Intangible Assets [Line Items]
2020	$ 116
2021	115
2022	113
2023	113
2024	113
Franchise rights
Finite-Lived Intangible Assets [Line Items]
2020	998
2021	903
2022	820
2023	746
2024	656
Reacquired franchise rights
Finite-Lived Intangible Assets [Line Items]
2020	101
2021	78
2022	67
2023	66
2024	$ 56

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Additional Information (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 24, 2020restaurants	Dec. 29, 2020USD ($)restaurantslocation	Dec. 31, 2019USD ($)locationrestaurants	Jan. 01, 2019USD ($)restaurants
Finite-Lived Intangible Assets [Line Items]
Goodwill adjusment		$ 87,277	$ 118,250	$ 0
Assets Held-For-Sale, Goodwill, Not Part of Disposal Group		$ 0	$ 4,386
Company-operated restaurants sold to franchisees | restaurants	5	6	31	0
Trademarks		$ 208,400	$ 220,300
Amortization expense		3,400	2,800	$ 3,100
Goodwill, Impaired, Accumulated Impairment Loss		$ 205,600	$ 118,300
Franchise rights
Finite-Lived Intangible Assets [Line Items]
Useful life of finite lived intangible assets (in years)			40 years
Weighted average life of definite-lived intangibles (in years)		12 years 8 months 12 days
Amortization expense		$ 1,300	$ 1,300	1,400
Reacquired franchise rights
Finite-Lived Intangible Assets [Line Items]
Weighted average life of definite-lived intangibles (in years)		9 years 3 months 18 days
Amortization expense		$ 107	101	58
Sublease Assets
Finite-Lived Intangible Assets [Line Items]
Weighted average life of definite-lived intangibles (in years)		15 years 1 month 6 days
Amortization expense		$ 111	$ 82	$ 12
One Franchise-Operated Restaurant
Finite-Lived Intangible Assets [Line Items]
Number of franchise locations closed | location			3
One Franchise-Operated Restaurant | Franchise rights
Finite-Lived Intangible Assets [Line Items]
Intangible assets written off			$ 100
One Franchise Location
Finite-Lived Intangible Assets [Line Items]
Number of franchised restaurants acquired | location			4
Intangible assets acquired			$ 500
Seven Franchise-Operated Restaurants
Finite-Lived Intangible Assets [Line Items]
Number of franchise locations closed | location		7

Debt, Obligations Under Capit_3

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities - Schedule of Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019	Aug. 04, 2015
Debt Instrument [Line Items]
Total outstanding indebtedness	$ 113,997	$ 143,731
Obligations under finance leases and other debt	611	1,070
Total debt, net	114,608	144,801
Less: amounts due within one year	190	220
Total amounts due after one year, net	114,418	144,581
Amortization of Debt Issuance Costs and Discounts	300	400	$ 400
Two Thousand Fifteen Revolving Credit Facility
Debt Instrument [Line Items]
Total outstanding indebtedness	$ 113,997	$ 143,731
Unamortized debt discount				$ 1,400
Deferred financing costs				$ 500

Debt, Obligations Under Capit_4

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities - 2015 Revolving Credit Facility (Successor) (Details) - USD ($)	Aug. 04, 2015	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Debt Instrument [Line Items]
Payments on revolving credit facility		$ 96,000,000	$ 55,000,000	$ 25,000,000
Amortization of deferred financing costs including debt discount		300,000	$ 400,000	$ 400,000
Two Thousand Fifteen Revolving Credit Facility
Debt Instrument [Line Items]
Credit agreement issuance date	Aug. 4, 2015
Credit agreement maturity date	Aug. 4, 2020
Credit facility amount	$ 250,000,000
Credit facility		17,300,000
Unamortized debt discount	1,400,000
Deferred financing costs		$ 1,000,000
Interest rate on outstanding balance of credit facility (percent)		1.90%
Availability for additional borrowings under credit facility		$ 117,700,000
Long-term Debt, Gross		115,000,000
Deferred financing costs	$ 500,000
Long-term Debt, Gross		$ 115,000,000
Two Thousand Fifteen Revolving Credit Facility | Base Rate
Debt Instrument [Line Items]
Credit facility margins on variable rate (percent)	0.50%
Two Thousand Fifteen Revolving Credit Facility | Eurodollar
Debt Instrument [Line Items]
Credit facility margins on variable rate (percent)	1.00%
Letter of Credit | Two Thousand Fifteen Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility amount	$ 35,000,000
Minimum | Two Thousand Fifteen Revolving Credit Facility | Base Rate
Debt Instrument [Line Items]
Credit facility margins on variable rate (percent)	0.25%
Minimum | Two Thousand Fifteen Revolving Credit Facility | Eurodollar
Debt Instrument [Line Items]
Credit facility margins on variable rate (percent)	1.25%
Maximum | Two Thousand Fifteen Revolving Credit Facility | Base Rate
Debt Instrument [Line Items]
Credit facility margins on variable rate (percent)	1.00%
Maximum | Two Thousand Fifteen Revolving Credit Facility | Eurodollar
Debt Instrument [Line Items]
Credit facility margins on variable rate (percent)	2.00%

Debt, Obligations Under Capit_5

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities - DTH 2013 Senior Credit Facility (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Debt Instrument [Line Items]
Amortization of deferred financing costs including debt discount	$ 0.3	$ 0.4	$ 0.4

Debt, Obligations Under Capit_6

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities - Subordinated Notes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Debt Instrument [Line Items]
Payments for debt issue costs	$ 0	$ 1,014	$ 0

Debt, Obligations Under Capit_7

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities - Other Debt Information (Details) - USD ($) $ in Thousands	Dec. 29, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
2018	$ 190
2019	78
2020	78
2021	115,079
2022	63
Thereafter	123
Total maturities	115,611
Less: debt discount and deferred financing costs	(1,003)
Total debt, net	$ 114,608	$ 144,801

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 29, 2020USD ($)
Derivative [Line Items]
Interest Rate Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net	$ 100
Cash Flow Hedging | Interest Rate Cap
Derivative [Line Items]
Notional amount	$ 70,000
Cap interest rate	2.00%

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail)	Dec. 29, 2020USD ($)
Interest Rate Cap
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of interest rate cap	$ 0

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Estimated Fair Values of Long-term Debt Instruments, Warrant Liability and Interest Rate Cap Agreement (Detail) - Two Thousand Fifteen Revolving Credit Facility - USD ($) $ in Thousands	Dec. 29, 2020	Dec. 31, 2019
Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Line of Credit	$ 113,997	$ 143,731
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Line of Credit	$ 113,997	$ 143,731

Other Accrued Liabilities and_3

Other Accrued Liabilities and Other Non-current Liabilities - Summary of Other Accrued Liabilities (Detail) - USD ($) $ in Thousands	Dec. 29, 2020	Dec. 31, 2019
Accounts Payable And Accrued Liabilities Current And Noncurrent [Line Items]
Employee compensation and related items	$ 16,048	$ 10,008
Accrued income tax	5,031	5,900
Accrued insurance	3,712	4,099
Accrued advertising	1,970	3,190
Restaurant closure liability	500	400
Deferred gift card income	1,669	1,585
Accrued Rent	1,490	1,382
Accrued real property tax	1,841	1,652
Accrued rent and related items	198	129
Restaurant closure liabilities	5,233	3,682
Other accrued liabilities	45,413	34,577
Accrued State Income Tax	4,301	1,605
Accrued advertising	$ 3,920	$ 1,345

Other Accrued Liabilities and_4

Other Accrued Liabilities and Other Non-current Liabilities - Summary of Other Non-current Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
(Unfavorable)/favorable lease assets/liabilities	$ 220	$ (50)	$ 0
Other non-current liabilities	19,760	16,601
Insurance reserves	8,178	8,110
Deferred gift card income	4,523	4,241
Deferred Social Security Taxes	3,381	0
Unearned trade discount, non-current	256	308
Sublease liabilities	1,464	1,474	$ 1,290
Sublease Liabilities	1,375	1,223
Restaurant closure liability	27	320
Other	556	925
Other non-current liabilities	$ 19,760	$ 16,601

Other Accrued Liabilities and_5

Other Accrued Liabilities and Other Non-current Liabilities - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Other Liabilities Disclosure [Abstract]
Operating Lease, Right-of-Use Asset, Amortization	$ 22,035	$ 21,681	$ 0
Operating Lease, Weighted Average Remaining Lease Term	12 years 4 months 24 days
Lessee, Sublease Liability, to be Paid In Each of the Next Five Years	$ 100
Sublease Liability, Amortization	$ 100	$ 100	$ 33
Sublease Liability, Weighted Average Remaining Lease Term	14 years

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($)	Mar. 20, 2015	Dec. 29, 2020	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019	Mar. 20, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense recorded	$ 500,000
Weighted average period of recognition			2 years 10 months 24 days
Weighted-average grant date fair value			$ 6.39
Total intrinsic value of stock options exercised				$ 29,000	$ 51,000
Additional shares granted during period (in shares)			624,518
Granted (in shares)			238,453
Unrecognized compensation expense, net		$ 500,000	$ 500,000
Tax withholdings on restricted stock vesting			164,545	204,494
Payments related to employee tax withholding obligations			$ 999,000	$ 2,602,000	2,378,000
Number of awards outstanding		1,254,775	1,254,775	1,142,718
Number of stock options outstanding		574,453	574,453	412,750
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			0
2015 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved and authorized for issuance		3,300,000	3,300,000
Common stock authorized and available for grant		165,797	165,797
Stock-based compensation expense recorded			$ 5,700,000	$ 6,300,000	$ 6,100,000
Restricted Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period of recognition			2 years 4 months 24 days
Weighted-average grant date fair value			$ 6.39	$ 12.17	$ 13.88
Total fair value of awards vested			$ 2,700,000	$ 6,600,000	$ 5,900,000
Unrecognized compensation expense, net		$ 7,400,000	7,400,000
Payments related to employee tax withholding obligations			$ 1,000,000	$ 2,600,000
Restricted Shares | 2015 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		4 years
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			4 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards outstanding						0

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Outstanding and Unvested Restricted Stock Activity (Detail) - $ / shares	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested, beginning balance (in shares)	1,142,718
Granted (in shares)	624,518
Vested (in shares)	(429,936)
Forfeited (in shares)	(82,525)
Nonvested, ending balance (in shares)	1,254,775	1,142,718
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted-Average Grant Date Fair Value, beginning balance (in dollars per share)	$ 12.92
Weighted-Average Grant Date Fair Value, Granted (in dollars per share)	6.39
Weighted-Average Grant Date Fair Value, Vested (in dollars per share)	12.52
Weighted-Average Grant Date Fair Value, Forfeited (in dollars per share)	12.56
Weighted-Average Grant Date Fair Value, ending balance (in dollars per share)	$ 9.84	$ 12.92
Tax withholdings on restricted stock vesting	164,545	204,494
Weighted average period of recognition	2 years 10 months 24 days

Stock-Based Compensation - Su_2

Stock-Based Compensation - Summary of Stock Options Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Dec. 29, 2020
Shares
Options outstanding, beginning of period (in shares)	412,750
Granted (in shares)	238,453
Exercised (in shares)	0
Forfeited (in shares)	(76,750)
Options outstanding, end of period (in shares)	574,453	412,750
Options exercisable (in shares)			275,125
Options exercisable and expected to vest (in shares)			509,115
Weighted Average Exercise Price
Weighted Average Exercise Price, beginning balance (in dollars per share)	$ 11.71
Weighted Average Exercise Price, Granted (in dollars per share)	6.40
Weighted Average Exercise Price, Exercised (in dollars per share)	0
Weighted Average Exercise Price, Forfeited (in dollars per share)	11.46
Weighted Average Exercise Price, end of period (in dollars per share)	$ 11.71	$ 11.71	$ 9.54
Weighted Average Exercise Price, Options exercisable (in dollars per share)			11.34
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	2 years 8 months 12 days
Weighted Average Exercise Price, Options exercisable and expected to vest (in dollars per share)			$ 9.84
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Weighted Average Remaining Contractual Term, Options outstanding (in years)	4 years 4 months 24 days	3 years 9 months 18 days
Weighted Average Remaining Contractual Term, Options excercisable and expected to vest (in years)	4 years 2 months 12 days
Aggregate Intrinsic Value, Options outstanding		$ 0	$ 624
Aggregate Intrinsic Value, Options exercisable			0
Aggregate Intrinsic Value, Options exercisable and expected to vest			470
Unrecognized compensation expense, net			$ 500
Weighted average period of recognition	2 years 10 months 24 days

Stock-Based Compensation - Assu

Stock-Based Compensation - Assumptions Used in Option-pricing Valuation (Details) - USD ($)	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility (percent)	44.40%	35.61%	36.29%
Risk-free rate of return (percent)	0.58%	2.49%	2.71%
Expected life (in years)	4 years 9 months	4 years 9 months	4 years 8 months 26 days
Dividend yield	$ 0	$ 0	$ 0
Fair value per share at date of grant (in dollars per share)	$ 2.41	$ 3.59	$ 4.92

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail)	12 Months Ended
	Dec. 29, 2020USD ($)vote$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Jan. 01, 2019USD ($)$ / sharesshares	Jul. 23, 2018USD ($)	Aug. 23, 2016USD ($)	Feb. 26, 2016USD ($)
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	400,000,000	400,000,000
Number of votes entitled to each share | vote	1
Common stock, shares issued (in shares)	36,828,237	37,059,202
Common stock, shares outstanding (in shares)	36,828,237	37,059,202
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Value per share as of June 30, 2015 | $ / shares	$ 2.41	$ 3.59	$ 4.92
Shares/warrants repurchased, value | $	$ 4,222,000	$ 7,373,000	$ 16,316,000
Common Stock and Warrants [Member]
Class of Stock [Line Items]
Maximum authorized stock & warrant repurchase amount (up to) | $				$ 75,000,000	$ 50,000,000	$ 25,000,000
Stock repurchase program, increase authorized amount | $					$ 25,000,000
Remaining authorized stock/warrant repurchase amount | $	$ 18,100,000
Common Stock
Class of Stock [Line Items]
Shares/warrants repurchased (in shares/warrants)	496,356	574,481	1,408,071
Average cost per share/warrant (in dollars per share/warrant) | $ / shares	$ 8.49	$ 10.17	$ 11.48
Shares/warrants repurchased, value | $	$ 4,200,000	$ 5,900,000	$ 16,200,000
Warrants
Class of Stock [Line Items]
Shares/warrants repurchased (in shares/warrants)		846,411	47,511
Average cost per share/warrant (in dollars per share/warrant) | $ / shares		$ 1.78	$ 2.55
Shares/warrants repurchased, value | $		$ 1,500,000	$ 100,000

Earnings per Share - Schedule o

Earnings per Share - Schedule of Basic and Diluted Net Income per Share Data (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Numerator:
Net (loss) income	$ (89,738)	$ (118,285)	$ 18,959
Denominator:
Weighted-average shares outstanding - basic (in shares)	37,161,921	37,018,445	38,106,057
Weighted-average shares outstanding - diluted (in shares)	37,161,921	37,018,445	38,683,959
Net (loss) income per share - basic (in dollars per share)	$ (2.41)	$ (3.20)	$ 0.50
Net (loss) income per share - diluted (in dollars per share)	$ (2.41)	$ (3.20)	$ 0.49
Antidilutive options, unvested restricted stock awards, unvested RSUs and warrants excluded from the computations (in shares)	3,930,968	6,661,450	686,278
Dilutive effect of unvested restricted stock
Denominator:
Dilutive effect (in shares)	0	0	256,217
Dilutive effect of stock options
Denominator:
Dilutive effect (in shares)	0	0	17,611
Dilutive effect of warrants
Denominator:
Dilutive effect (in shares)	0	0	304,074

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Provision for Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Current:
Federal	$ 4,058	$ 3,311	$ 3,762
State	1,920	1,643	1,800
Total current income tax expense (benefit)	5,978	4,954	5,562
Deferred:
Federal	(5,521)	(146)	698
State	(2,519)	(437)	399
Total deferred income tax expense (benefit)	(8,040)	(583)	1,097
Income tax (benefit) provision	$ (2,062)	$ 4,371	$ 6,659

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Rates and the Statutory Federal Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Federal income taxes	$ (19,278)	$ (23,922)	$ 5,380
State and local income taxes, net of federal tax benefit	(288)	1,302	1,639
Targeted job credits	(377)	(712)	(727)
Goodwill impairment and adjustments to assets held for sale	17,590	27,909	0
Tax reform	0	0	(291)
Uncertain tax positions	(175)	0	0
Executive compensation disallowed	111	413	362
Permanent tax differences and other	355	(619)	296
Income tax (benefit) provision	$ (2,062)	$ 4,371	$ 6,659
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Federal income taxes (percent)	21.00%	21.00%	21.00%
State and local income taxes, net of federal tax benefit (percent)	0.30%	(1.10%)	6.40%
Goodwill impairment and adjustments to assets held for sale (percent)	(19.20%)	(24.50%)	0.00%
Targeted job credits (percent)	0.40%	0.60%	(2.80%)
Tax reform (percent)	0.00%	0.00%	(1.10%)
Uncertain tax positions (percent)	0.20%	0.00%	0.00%
Executive compensation disallowed (percent)	(0.10%)	(0.30%)	1.40%
Permanent tax differences and other (percent)	(0.40%)	0.50%	1.10%
Effective income tax rates (percent)	2.20%	(3.80%)	26.00%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 29, 2020	Dec. 31, 2019
Components of Deferred Tax Assets [Abstract]
Accrued insurance	$ 3,422,000	$ 3,625,000
Restaurant closure liabilities	161,000	139,000
Net operating loss carryforwards and tax credits	21,000	70,000
Deferred income	1,693,000	1,484,000
Stock-based compensation	1,215,000	1,122,000
Accrued compensation	591,000	589,000
Deferred social security taxes	1,822,000	0
Operating lease liabilities	74,003,000	75,330,000
Other, net	526,000	542,000
Deferred tax assets	83,454,000	82,901,000
Less: valuation allowance	0	0
Net deferred tax assets	83,454,000	82,901,000
Components of Deferred Tax Liabilities [Abstract]
Property, equipment and intangible assets	(68,618,000)	(73,473,000)
Deferred Tax Liabilities, Leasing Arrangements	(67,229,000)	(69,930,000)
Investment in subsidiary	(7,167,000)	(7,309,000)
Prepaid expenses	(1,658,000)	(1,574,000)
Deferred Tax Liabilities, Other	(267,000)	(125,000)
Deferred tax liabilities	(144,939,000)	(152,411,000)
Deferred Tax Liabilities, Net	$ 61,485,000	$ 69,510,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Income Tax Disclosure [Line Items]
Federal income taxes (percent)	21.00%	21.00%	21.00%
Tax reform	$ 0	$ 0	$ (291,000)
Effective income tax rates (percent)	2.20%	(3.80%)	26.00%
Valuation allowance	$ 0	$ 0
Liability for uncertain tax positions	38,000	200,000
Unrecognized tax benefits that would impact effective tax rate	38,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 0
Leasehold, Accelerated Depreciation		2,000,000	$ 1,200,000
Leasehold, Tax Bonus Depreciation, Percent	100.00%
Deferred Tax Expense, Social Security Taxes	$ 6,800,000
Deferred Tax Expense, Social Security Taxes, Due in Year One, Percent	50.00%
Deferred Tax Expense, Social Security Taxes, Due in Year Two, Percent	50.00%
CARES Act, Employee Retention Credit, Refundable Payroll Tax Credit, Percent	50.00%
CARES Act, Employee Retention Credit, Refundable Payroll Tax Credit, Amount	$ 600,000
CARES Act, Employee Retention Credit, Refundable Payroll Tax Credit, Extended, Percent	70.00%
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions	$ 175,000
Domestic Tax Authority
Income Tax Disclosure [Line Items]
Operating loss carryforwards	0
Tax credit carryforward	0	0
State and Local Jurisdiction [Member]
Income Tax Disclosure [Line Items]
Operating loss carryforwards	$ 0
Tax credit carryforward		$ 100,000

Leases - Additional Information

Leases - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 29, 2020USD ($)locationleaseback_arrangementproperty	Dec. 31, 2019USD ($)leaseback_arrangementlocation	Jan. 01, 2019USD ($)location	Jun. 16, 2020USD ($)leaseback_arrangement	Mar. 24, 2020leaseback_arrangement
Operating Leased Assets [Line Items]
Operating Lease, Rent Expense, Closure Charges	$ 1,200	$ 1,400
Operating Lease, Payments	$ 35,330	33,009
Operating Lease, Weighted Average Discount Rate, Percent	6.55%
Operating Lease, Weighted Average Remaining Lease Term	12 years 4 months 24 days
Operating Lease, Right-of-Use Asset	$ 249,071	258,278
Operating Lease, Cost	40,474	38,816
Finance Lease, Right-of-Use Asset, Amortization	166	451
Finance Lease, Interest Expense	30	95
Short-term Lease, Cost	291	421
Variable Lease, Cost	1,655	1,769
Sublease Income	$ 7,270	$ 4,448
Sublease contingent rental income			$ 100
Number of underperforming locations | location	8	7	5
Lease agreement term (in years)	50 years
Guarantor obligations, maximum exposure, lease payments	$ 1,600
Sale Leaseback Transaction, Number of Arrangements | leaseback_arrangement	2	3		1	2
Sale Leaseback Transaction, Description of Accounting for Leaseback	12.7 million
Gain on sale of company-operated restaurants		$ 200
Lease, Cost	$ 35,346	37,104
Operating Lease, Liability, Current	22,648	17,848
Operating Lease, Liability	251,958	257,361
Operating Lease, Liability	274,606	275,209
Finance Lease, Right-Of-Use Asset, Gross	441	871
Finance Lease, Right-Of-Use Asset, Accumulated Depreciation	(283)	(334)
Finance Lease, Right-of-Use Asset	158	537
Finance Lease, Liability, Current	128	162
Finance Lease, Liability, Noncurrent	46	412
Finance Lease, Liability	$ 174	574
Finance Lease, Weighted Average Remaining Lease Term	1 year 10 months 24 days
Finance Lease, Interest Payment on Liability	$ 30	95
Finance Lease, Principal Payments	$ 163	$ 489
Number of Stores | property	60
Finance Lease, Weighted Average Discount Rate, Percent	10.40%
Termination of Operating Lease, Right-of-use Asset	$ 1,900
Termination of Operating Lease Liability	2,000
Gain (Loss) on Termination of Lease	100
Sale Leaseback Transaction, Net Proceeds	3,600
Sale and Leaseback Transaction, Gain (Loss), Net	$ (1,200)
Guarantor Obligation Lease Term	19 years
Deferred Rent Credit, Current				$ 1,300
Sale of Land and Building
Operating Leased Assets [Line Items]
Sale Leaseback Transaction, Lease Term	20 years
Property Lease Guarantee
Operating Leased Assets [Line Items]
Guarantor obligations, maximum exposure, lease payments	$ 1,500
Guarantor Obligations, Current Carrying Value	$ 100

Leases - Schedule of Rent Expen

Leases - Schedule of Rent Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Operating Leased Assets [Line Items]
Sublease Income	$ (7,270)	$ (4,448)
Minimum rental expense			$ 29,134
Favorable and unfavorable lease assets and liabilities amortization, net	0	0	(767)
Straight-line rent expense			722
Contingent rent expense			715
Rent expense			29,804
Sublease income	(8,384)	(4,448)	(3,115)
Occupancy and Other - Franchise Subleases [Member]
Operating Leased Assets [Line Items]
Sublease income	$ (8,571)	$ (5,080)	$ (2,855)

Leases - Minimum Commitments an

Leases - Minimum Commitments and Receipts (Details) - USD ($) $ in Thousands	Dec. 29, 2020	Dec. 31, 2019
Leases [Abstract]
Finance Lease, Liability, to be Paid, Year One	$ 138
Lessee, Operating Lease, Liability, Payments, Due Year Five	30,578
Lessee, Operating Lease, Liability, Payments, Due Year Four	30,769
Lessee, Operating Lease, Liability, Payments, Due Year Three	36,627
Lessee, Operating Lease, Liability, Payments, Due Year Two	41,672
Lessee, Operating Lease, Liability, to be Paid, Year One	39,928
Lessor, Operating Lease, Payment to be Received, Year One	6,015
Lessor, Operating Lease, Payments to be Received, Thereafter	(54,277)
Lessor, Operating Lease, Payments to be Received, Five Years	(5,619)
Lessor, Operating Lease, Payments to be Received, Four Years	(5,305)
Lessor, Operating Lease, Payments to be Received, Three Years	(5,935)
Lessor, Operating Lease, Payments to be Received, Two Years	(6,578)
Lessor, Operating Lease, Payments to be Received	(83,729)
Lessee, Operating and Finance Lease, Liability, Payments, Net Of Sublease Income, Due Year After Year Five	175,059
Finance Lease, Liability, Payment, Due	191
Lessee, Operating Lease, Liability, Payments, Due	408,910
Lessee, Operating and Finance Lease, Liability, Payments, Net Of Sublease Income, Due Year Five	24,960
Finance Lease, Liability, Payments, Due after Year Five	0
Lessee, Operating and Finance Lease, Liability, Payments, Net Of Sublease Income, Due Year Four	25,480
Finance Lease, Liability, Payments, Due after Year Five	1
Lessee, Operating and Finance Lease, Liability, Payments, Net Of Sublease Income, Due Year Three	30,709
Finance Lease, Liability, Payments, Due Year Four	16
Lessee, Operating and Finance Lease, Liability, Payments, Net Of Sublease Income, Remainder Of Fiscal Year	34,051
Lessee, Operating and Finance Lease, Liability, Payments, Net Of Sublease Income, Due Year Two	35,113
Finance Lease, Liability, Payments, Due Year Three	17
Lessee, Operating and Finance Lease, Liability, Payments, Net Of Sublease Income, Due	325,372
Finance Lease, Interest Expense	(17)
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(134,304)
Lessee, Operating and Finance Lease, Liability, Net Of Sublease Income, Undiscounted Excess Amount	(134,321)
Finance Lease, Liability	174	$ 574
Operating Lease, Liability	274,606	$ 275,209
Finance Lease, Liability, Payments, Due Year Two	19
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Operating Leases, Thereafter	229,336
Operating Leases, Future Minimum Payments Receivable [Abstract]
Operating and Finance Lease, Liability	$ 191,051

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Thousands	1 Months Ended	3 Months Ended		12 Months Ended
	Dec. 29, 2020USD ($)	Mar. 23, 2021USD ($)	Jun. 16, 2020restaurants	Dec. 29, 2020USD ($)restaurants	Dec. 31, 2019USD ($)
Loss Contingencies [Line Items]
Purchasing commitments contract extended terms				2021
Contractual purchase obligations for goods and services	$ 25,200			$ 25,200
Insurance deductible per claim				$ 350
Officers | Termination Incentive Payments
Loss Contingencies [Line Items]
Base salary and bonus incentive payments after termination, term (in years)				1 year
Contingent liability related to Severance Agreements and Executive Employment Agreements	3,100			$ 3,100	$ 2,100
EEOC Case
Loss Contingencies [Line Items]
Legal defense fees	1,250				$ 500
Reimbursement from insurance claims	1,300			1,300
Estimated Litigation Liability	$ 1,300			$ 1,300
EEOC Case | Subsequent Event
Loss Contingencies [Line Items]
Payments for Legal Settlements		$ 900
Construction Defects
Loss Contingencies [Line Items]
Number of Closed Restaurants | restaurants			3	4
Number of Impaired Restaurants | restaurants				4

Retirement Plans - Additional I

Retirement Plans - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
Defined Contribution Plan Disclosure [Line Items]
Matching contributions	$ 103,000	$ 94,000	$ 86,000

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event $ / shares in Units, $ in Millions	Feb. 23, 2021USD ($)$ / shares
Subsequent Event [Line Items]
Quarterly dividend (in dollars per share) | $ / shares	$ 0.04
Dividends paid | $	$ 1.5

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Details) - SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2020	Dec. 31, 2019	Jan. 01, 2019
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	$ 87	$ 76	$ 57
Charged to costs and expenses	30	41	45
Charge to other accounts	0	0	0
Deductions	0	30	26
Balance at end of period	$ 117	$ 87	$ 76