Restaurant Brands International Limited Partnership (RSTRF) 10-K 22 Feb 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - CAD ($)	12 Months Ended
	Dec. 31, 2018	Feb. 11, 2019	Jun. 30, 2018
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Trading Symbol	QSP
Entity Registrant Name	Restaurant Brands International Limited Partnership
Entity Central Index Key	1,618,755
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 825,283,770
Partnership exchangeable units
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		207,510,471
Class A common units
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		202,006,067

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 913	$ 1,097
Accounts and notes receivable, net of allowance of $14 and $16, respectively	452	489
Inventories, net	75	78
Prepaids and other current assets	60	86
Total current assets	1,500	1,750
Property and equipment, net of accumulated depreciation and amortization of $704 and $623, respectively	1,996	2,133
Intangible assets, net	10,463	11,062
Goodwill	5,486	5,782
Net investment in property leased to franchisees	54	71
Other assets, net	642	426
Total assets	20,141	21,224
Current liabilities:
Accounts and drafts payable	513	496
Other accrued liabilities	637	866
Gift card liability	167	215
Current portion of long term debt and capital leases	91	78
Total current liabilities	1,408	1,655
Term debt, net of current portion	11,823	11,801
Capital leases, net of current portion	226	244
Other liabilities, net	1,547	1,455
Deferred income taxes, net	1,519	1,508
Total liabilities	16,523	16,663
Commitments and contingencies
Partners’ capital:
Class A common units - 202,006,067 units issued and outstanding at December 31, 2018 and December 31, 2017	4,323
Partnership exchangeable units - 207,523,591 units issued and outstanding at December 31, 2018; 217,708,924 units issued and outstanding at December 31, 2017	730
Accumulated other comprehensive income (loss)	(1,437)	(884)
Total Partners’ capital	3,616	4,560
Noncontrolling interests	2	1
Total equity	3,618	4,561
Total liabilities and equity	20,141	21,224
Class A common units
Partners’ capital:
Class A common units - 202,006,067 units issued and outstanding at December 31, 2018 and December 31, 2017	4,323	4,168
Total equity	4,323	4,168
Partnership exchangeable units
Partners’ capital:
Partnership exchangeable units - 207,523,591 units issued and outstanding at December 31, 2018; 217,708,924 units issued and outstanding at December 31, 2017	730	1,276
Total equity	$ 730	$ 1,276

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Allowances for trade and notes receivable	$ 14	$ 16
Property and equipment, accumulated depreciation and amortization	$ 704	$ 623
Class A common units
Class A common units, issued (in shares)	202,006,067	202,006,067
Class A common units, outstanding (in shares)	202,006,067	202,006,067
Partnership exchangeable units
Partnership exchangeable units, issued (in shares)	207,523,591	217,708,924
Partnership exchangeable units, outstanding (in shares)	207,523,591	217,708,924

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues:
Total revenues	$ 1,385	$ 1,375	$ 1,343	$ 1,254	$ 1,234	$ 1,209	$ 1,132	$ 1,001	$ 5,357	$ 4,576	$ 4,146
Operating costs and expenses:
Cost of sales									1,818	1,850	1,727
Franchise and property expenses									422	478	454
Selling, general and administrative expenses									1,214	416	319
(Income) loss from equity method investments									(22)	(12)	(20)
Other operating expenses (income), net									8	109	(1)
Total operating costs and expenses									3,440	2,841	2,479
Income from operations	$ 516	$ 477	$ 503	$ 421	$ 505	$ 479	$ 415	$ 336	1,917	1,735	1,667
Interest expense, net									535	512	467
Loss on early extinguishment of debt									0	122	0
Income before income taxes									1,382	1,101	1,200
Income tax (benefit) expense									238	(134)	244
Net income									1,144	1,235	956
Net income attributable to noncontrolling interests									1	2	3
Partnership preferred unit distributions									0	256	270
Gain on redemption of Partnership preferred units									0	(234)	0
Net income attributable to common unitholders									1,143	1,211	683
Class A common units
Operating costs and expenses:
Net income									612	636	482
Net income attributable to common unitholders									$ 612	$ 626	$ 346
Earnings per unit - basic and diluted:
Earnings per unit - basic and diluted (in dollars per share)	$ 0.81	$ 0.66	$ 0.83	$ 0.73	$ 1.96	$ 0.45	$ 0.44	$ 0.25	$ 3.03	$ 3.10	$ 1.71
Weighted average units outstanding - basic and diluted:
Weighted average units outstanding - basic and diluted (in shares)									202	202	202
Partnership exchangeable units
Operating costs and expenses:
Net income									$ 531	$ 597	$ 471
Net income attributable to common unitholders									$ 531	$ 585	$ 337
Earnings per unit - basic and diluted:
Earnings per unit - basic and diluted (in dollars per share)	$ 0.65	$ 0.53	$ 0.67	$ 0.60	$ 1.64	$ 0.39	$ 0.38	$ 0.21	$ 2.46	$ 2.59	$ 1.48
Weighted average units outstanding - basic and diluted:
Weighted average units outstanding - basic and diluted (in shares)									216.1	225.5	227.8
Sales
Revenues:
Revenues									$ 2,355	$ 2,390	$ 2,205
Franchise and property revenues
Revenues:
Total revenues									$ 3,002	$ 2,186	$ 1,941

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 1,144	$ 1,235	$ 956
Foreign currency translation adjustment	(831)	824	223
Net change in fair value of net investment hedges, net of tax of $(101), $13, and $(12)	282	(371)	(99)
Net change in fair value of cash flow hedges, net of tax of $7, $4, and $7	(19)	(11)	(20)
Amounts reclassified to earnings of cash flow hedges, net of tax of $(5), $(9), and $(6)	14	25	16
Gain (loss) recognized on defined benefit pension plans, net of tax of $0, $2, and $2	1	4	(8)
Other comprehensive income (loss)	(553)	471	112
Comprehensive income (loss)	591	1,706	1,068
Comprehensive income (loss) attributable to noncontrolling interests	1	2	3
Comprehensive income (loss) attributable to preferred unitholders	0	22	270
Comprehensive income (loss) attributable to common unitholders	$ 590	$ 1,682	$ 795

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Tax effect on change in fair value of investment hedges	$ (101)	$ 13	$ (12)
Tax effect on change in fair value of cash flow hedges	7	4	7
Tax effect on amounts reclassified to earnings of cash flow hedges	(5)	(9)	(6)
Tax effect on pension and post-retirement benefit plans	$ 0	$ 2	$ 2

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Millions	Total	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interests	Class A common units	Partnership exchangeable units
Class A Beginning Balance, shares at Dec. 31, 2015				202,006,067
Beginning Balance at Dec. 31, 2015	$ 2,914	$ (1,467)	$ 0	$ 2,878	$ 1,503
Partnership Exchangeable Units Beginning Balance, shares at Dec. 31, 2015					233,739,648
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Distributions declared on Class A common units	(145)			(145)
Distributions declared on partnership exchangeable units	(141)				$ (141)
Preferred unit distributions	(270)			(137)	$ (133)
Repurchase of Partnership exchangeable units, shares					0
Repurchase of Partnership exchangeable units	$ 0				$ 0
Exchange of Partnership exchange units for RBI common shares, shares	(6,744,244)				6,744,244
Exchange of Partnership exchangeable units for RBI common shares	$ 0			223	$ (223)
Capital contribution from RBI Inc.	63			63
Restaurant VIE distributions	0		0
Net income	956		3	$ 482	471
Other comprehensive income (loss)	112	112
Class A Ending Balance, shares at Dec. 31, 2016				202,006,067
Ending Balance at Dec. 31, 2016	3,489	(1,355)	3	$ 3,364	$ 1,477
Partnership Exchangeable Units Ending Balance, shares at Dec. 31, 2016					226,995,404
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Distributions declared on Class A common units	(186)			(186)
Distributions declared on partnership exchangeable units	(175)				$ (175)
Preferred unit distributions	(256)			(131)	$ (125)
Repurchase of Partnership exchangeable units, shares					(5,000,000)
Repurchase of Partnership exchangeable units	$ (330)				$ (330)
Exchange of Partnership exchange units for RBI common shares, shares	(9,286,480)				(4,286,480)
Exchange of Partnership exchangeable units for RBI common shares	$ 0			280	$ (280)
Gain on redemption of partnership preferred units	234			122	112
Capital contribution from RBI Inc.	83			83
Restaurant VIE distributions	(4)		(4)
Net income	1,235		2	$ 636	597
Other comprehensive income (loss)	471	471
Class A Ending Balance, shares at Dec. 31, 2017				202,006,067
Ending Balance at Dec. 31, 2017	4,561	(884)	1	$ 4,168	$ 1,276
Partnership Exchangeable Units Ending Balance, shares at Dec. 31, 2017					217,708,924
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect adjustment (Note 16) | Accounting Standards Update 2014-09	(250)			(132)	$ (118)
Distributions declared on Class A common units	(452)			(452)
Distributions declared on partnership exchangeable units	(387)				$ (387)
Repurchase of Partnership exchangeable units, shares					(10,000,000)
Repurchase of Partnership exchangeable units	$ (561)				$ (561)
Exchange of Partnership exchange units for RBI common shares, shares	(10,185,333)				(185,333)
Exchange of Partnership exchangeable units for RBI common shares	$ 0			11	$ (11)
Capital contribution from RBI Inc.	116			116
Net income	1,144		1	$ 612	531
Other comprehensive income (loss)	(553)	(553)
Class A Ending Balance, shares at Dec. 31, 2018				202,006,067
Ending Balance at Dec. 31, 2018	$ 3,618	$ (1,437)	$ 2	$ 4,323	$ 730
Partnership Exchangeable Units Ending Balance, shares at Dec. 31, 2018					207,523,591

Consolidated Statements of Eq_2

Consolidated Statements of Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Class A common units
Cash dividend declared by board (in dollars per share)	$ 2.23	$ 0.92	$ 0.72
Partnership exchangeable units
Cash dividend declared by board (in dollars per share)	$ 1.80	$ 0.78	$ 0.62

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income	$ 1,144	$ 1,235	$ 956
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	180	182	172
Premiums paid and non-cash loss on early extinguishment of debt	0	119	0
Amortization of deferred financing costs and debt issuance discount	29	33	39
(Income) loss from equity method investments	(22)	(12)	(20)
Loss (gain) on remeasurement of foreign denominated transactions	(33)	77	(20)
Net (gains) losses on derivatives	(40)	31	21
Share-based compensation expense	48	48	35
Deferred income taxes	29	(742)	80
Other	5	18	4
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Accounts and notes receivable	19	(30)	(16)
Inventories and prepaids and other current assets	(7)	19	(10)
Accounts and drafts payable	41	14	16
Other accrued liabilities and gift card liability	(219)	360	(1)
Tenant inducements paid to franchisees	(52)	(20)	(19)
Other long-term assets and liabilities	43	99	(23)
Net cash provided by operating activities	1,165	1,431	1,214
Cash flows from investing activities:
Payments for property and equipment	(86)	(37)	(34)
Proceeds from disposal of assets, restaurant closures and refranchisings	8	26	30
Net payment for purchase of Popeyes, net of cash acquired	0	(1,636)	0
Return of investment on direct financing leases	16	16	17
Settlement/sale of derivatives, net	17	772	11
Other investing activities, net	1	1	3
Net cash provided by (used for) investing activities	(44)	(858)	27
Cash flows from financing activities:
Proceeds from issuance of long-term debt	75	5,850	0
Repayments of long-term debt and capital leases	(74)	(2,742)	(70)
Distributions to RBI for payments in connection with redemption of preferred shares	(60)	(3,006)	0
Payment of financing costs	(3)	(63)	0
Distributions paid on common, preferred and Partnership exchangeable units	(728)	(664)	(538)
Repurchase of Partnership exchangeable units	(561)	(330)	0
Capital contribution from RBI Inc.	61	29	14
Excess tax benefits from share-based compensation	0	0	8
Other financing activities, net	5	(10)	(5)
Net cash provided by (used for) financing activities	(1,285)	(936)	(591)
Effect of exchange rates on cash and cash equivalents	(20)	24	(2)
Increase (decrease) in cash and cash equivalents	(184)	(339)	648
Cash and cash equivalents at beginning of period	1,097	1,436	788
Cash and cash equivalents at end of period	913	1,097	1,436
Supplemental cashflow disclosures:
Interest paid	561	447	407
Income taxes paid	$ 433	$ 200	$ 159

Description of Business and Org

Description of Business and Organization	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business and Organization	Description of Business and Organization Description of Business Restaurant Brands International Limited Partnership (“Partnership”, “we”, “us” or “our”) was formed on August 25, 2014 as a general partnership and was registered on October 27, 2014 as a limited partnership in accordance with the laws of the Province of Ontario. Pursuant to Rule 12g-3(a) under the Securities Exchange Act of 1934, as amended, Partnership is a successor issuer to Burger King Worldwide, Inc. We franchise and operate quick service restaurants serving premium coffee and other beverage and food products under the Tim Hortons ® brand (“Tim Hortons” or “TH”), fast food hamburgers principally under the Burger King ® brand (“Burger King” or “BK”), and chicken under the Popeyes ® brand (“Popeyes” or “PLK”). We are one of the world’s largest quick service restaurant, or QSR, companies as measured by total number of restaurants. As of December 31, 2018 , we franchised or owned 4,846 Tim Hortons restaurants, 17,796 Burger King restaurants, and 3,102 Popeyes restaurants, for a total of 25,744 restaurants, and operate in more than 100 countries and U.S. territories. Approximately 100% of current system-wide restaurants are franchised. We are a subsidiary of Restaurant Brands International Inc. (“RBI”). RBI is our sole general partner, and as such, RBI has the exclusive right, power and authority to manage, control, administer and operate the business and affairs and to make decisions regarding the undertaking and business of Partnership in accordance with the partnership agreement of Partnership (“partnership agreement”) and applicable laws. All references to “$” or “dollars” are to the currency of the United States unless otherwise indicated. All references to “Canadian dollars” or “C$” are to the currency of Canada unless otherwise indicated.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Basis of Presentation The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) and related rules and regulations of the U.S. Securities and Exchange Commission requires our management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates. Principles of Consolidation The consolidated financial statements include our accounts and the accounts of entities in which we have a controlling financial interest, the usual condition of which is ownership of a majority voting interest. All material intercompany balances and transactions have been eliminated in consolidation. Investments in other affiliates that are owned 50% or less where we have significant influence are accounted for by the equity method. We also consider for consolidation entities in which we have certain interests, where the controlling financial interest may be achieved through arrangements that do not involve voting interests. Such an entity, known as a variable interest entity (“VIE”), is required to be consolidated by its primary beneficiary. The primary beneficiary is the entity that possesses the power to direct the activities of the VIE that most significantly impact its economic performance and has the obligation to absorb losses or the right to receive benefits from the VIE that are significant to it. Our maximum exposure to loss resulting from involvement with VIEs is attributable to accounts and notes receivable balances, outstanding loan guarantees and future lease payments, where applicable. As our franchise and master franchise arrangements provide the franchise and master franchise entities the power to direct the activities that most significantly impact their economic performance, we do not consider ourselves the primary beneficiary of any such entity that might be a VIE. Tim Hortons has historically entered into certain arrangements in which an operator acquires the right to operate a restaurant, but Tim Hortons owns the restaurant’s assets. In these arrangements, Tim Hortons has the ability to determine which operators manage the restaurants and for what duration. We perform an analysis to determine if the legal entity in which operations are conducted is a VIE and consolidate a VIE entity if we also determine Tim Hortons is the entity’s primary beneficiary (“Restaurant VIEs”). As of December 31, 2018 and 2017 , we determined that we are the primary beneficiary of 17 and 31 Restaurant VIEs, respectively, and accordingly, have consolidated the results of operations, assets and liabilities, and cash flows of these Restaurant VIEs in our consolidated financial statements. Material intercompany accounts and transactions have been eliminated in consolidation. Assets and liabilities related to consolidated VIEs are not significant to our total consolidated assets and liabilities. Liabilities recognized as a result of consolidating these VIEs do not necessarily represent additional claims on our general assets; rather, they represent claims against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims by our creditors as they are not legally included within our general assets. Reclassifications Certain prior year amounts in the accompanying consolidated financial statements and notes to the consolidated financial statements have been reclassified in order to be comparable with the current year classifications. These consist of the reclassification of $20 million and $19 million for the years ended December 31, 2017 and 2016 , respectively, from changes in Other long-term assets and liabilities to Tenant inducements paid to franchisees in the Consolidated Statement of Cash Flows and the December 31, 2017 reclassification of Advertising fund restricted assets to Cash and cash equivalents, Accounts and notes receivable, net and Prepaids and other current assets and the reclassification of Advertising fund liabilities to Accounts and drafts payable and Other accrued liabilities as detailed below (in millions). These reclassifications had no effect on previously reported net income. December 31, 2017 December 31, 2017 As Reported Reclassification As Adjusted Current assets: Cash and cash equivalents $ 1,073 $ 24 $ 1,097 Accounts and notes receivable, net 456 33 489 Inventories, net 78 — 78 Advertising fund restricted assets 83 (83 ) — Prepaids and other current assets 60 26 86 Total current assets $ 1,750 $ — $ 1,750 Current liabilities: Accounts and drafts payable $ 413 $ 83 $ 496 Other accrued liabilities 838 28 866 Gift card liability 215 — 215 Advertising fund liabilities 111 (111 ) — Current portion of long term debt and capital leases 78 — 78 Total current liabilities $ 1,655 $ — $ 1,655 Foreign Currency Translation and Transaction Gains and Losses Our functional currency is the U.S. dollar, since our term loan and senior secured notes are denominated in U.S. dollars. The functional currency of each of our operating subsidiaries is generally the currency of the economic environment in which the subsidiary primarily does business. Our foreign subsidiaries’ financial statements are translated into U.S. dollars using the foreign exchange rates applicable to the dates of the financial statements. Assets and liabilities are translated using the end-of-period spot foreign exchange rates. Income, expenses and cash flows are translated at the average foreign exchange rates for each period. Equity accounts are translated at historical foreign exchange rates. The effects of these translation adjustments are reported as a component of accumulated other comprehensive income (loss) (“AOCI”) in the consolidated statements of equity. For any transaction that is denominated in a currency different from the entity’s functional currency, we record a gain or loss based on the difference between the foreign exchange rate at the transaction date and the foreign exchange rate at the transaction settlement date (or rate at period end, if unsettled) which is included within other operating expenses (income), net in the consolidated statements of operations. Cash and Cash Equivalents All highly liquid investments with original maturities of three months or less and credit card receivables are considered cash equivalents. Inventories Inventories are carried at the lower of cost or net realizable value and consist primarily of raw materials such as green coffee beans and finished goods such as new equipment, parts, paper supplies and restaurant food items. The moving average method is used to determine the cost of raw material and finished goods inventories held for sale to Tim Hortons franchisees. Property and Equipment, net We record property and equipment at historical cost less accumulated depreciation and amortization, which is recognized using the straight-line method over the following estimated useful lives: (i) buildings and improvements – up to 40 years ; (ii) restaurant equipment – up to 17 years ; (iii) furniture, fixtures and other – up to 10 years ; (iv) manufacturing equipment – up to 25 years ; and (v) capital leases – up to 40 years or lease term. Leasehold improvements to properties where we are the lessee are amortized over the lesser of the remaining term of the lease or the estimated useful life of the improvement. We are considered to be the owner of certain restaurants leased from unrelated lessors because Tim Hortons constructed some of the structural elements of those restaurants. Accordingly, lessors’ contributions to the construction costs of these restaurants was recognized as other debt and was $71 million and $83 million at December 31, 2018 and 2017 , respectively. Major improvements are capitalized, while maintenance and repairs are expensed when incurred. Leases We define lease term as the initial term of a lease plus any renewals covered by bargain renewal options or that are reasonably assured of exercise because non-renewal would create an economic penalty, plus any periods that the lessee has use of the property but is not charged rent by a landlord (rent holiday). We record rental income and rental expense for operating leases on a straight-line basis over the lease term, net of any applicable lease incentive amortization. Contingent rental income is recognized on an accrual basis as earned. Assets we acquire as lessee under capital leases are stated at the lower of the present value of future minimum lease payments or fair market value at the date of inception of the lease. Capital lease assets are depreciated using the straight-line method over the shorter of the useful life of the asset or the underlying lease term. We also have net investments in properties leased to franchisees, which meet the criteria of direct financing leases. Investments in direct financing leases are recorded on a net basis, consisting of the gross investment and residual value in the lease, less unearned income. Earned income on direct financing leases is recognized when earned and collectability is reasonably assured. Unearned income is recognized over the lease term yielding a constant periodic rate of return on the net investment in the lease. Direct financing leases are reviewed for impairment whenever events or circumstances indicate that the carrying amount of the asset may not be recoverable based on the payment history under the lease. We have recorded favorable and unfavorable operating leases in connection with the acquisition method of accounting. We amortize favorable and unfavorable leases on a straight-line basis over the remaining term of the leases, as determined at the acquisition date. Goodwill and Intangible Assets Not Subject to Amortization Goodwill represents the excess of the purchase price over the fair value of assets acquired and liabilities assumed in connection with the acquisition of Popeyes in 2017, the acquisition of Tim Hortons in 2014 and the acquisition of Burger King Holdings, Inc. by 3G Capital Partners Ltd. Our indefinite-lived intangible assets consist of the Tim Hortons brand, the Burger King brand, and the Popeyes brand (each a “Brand” and together, the “Brands”). Goodwill and the Brands are tested for impairment at least annually as of October 1 of each year and more often if an event occurs or circumstances change which indicate impairment might exist. Our annual impairment tests of goodwill and the Brands may be completed through qualitative assessments. We may elect to bypass the qualitative assessment and proceed directly to a quantitative impairment test for any reporting unit or Brand in any period. We can resume the qualitative assessment for any reporting unit or Brand in any subsequent period. Under a qualitative approach, our impairment review for goodwill consists of an assessment of whether it is more-likely-than-not that a reporting unit’s fair value is less than its carrying amount. If we elect to bypass the qualitative assessment for any reporting unit, or if a qualitative assessment indicates it is more-likely-than-not that the estimated carrying value of a reporting unit exceeds its fair value, we perform a two-step quantitative goodwill impairment test. The first step requires us to estimate the fair value of the reporting unit. If the fair value of the reporting unit is less than its carrying amount, the estimated fair value of the reporting unit is allocated to all its underlying assets and liabilities, including both recognized and unrecognized tangible and intangible assets, based on their fair value. If necessary, goodwill is then written down to its implied fair value. Under a qualitative approach, our impairment review for the Brands consists of an assessment of whether it is more-likely-than-not that a Brand’s fair value is less than its carrying amount. If we elect to bypass the qualitative assessment for a Brand, or if a qualitative assessment indicates it is more-likely-than-not that the estimated carrying value of a Brand exceeds its fair value, we estimate the fair value of the Brand and compare it to its carrying amount. If the carrying amount exceeds fair value, an impairment loss is recognized in an amount equal to that excess. We completed our impairment tests for goodwill and the Brands as of October 1, 2018, 2017 and 2016 and no impairment resulted. Long-Lived Assets Long-lived assets, such as property and equipment and intangible assets subject to amortization, are tested for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset or asset group may not be recoverable. Some of the events or changes in circumstances that would trigger an impairment review include, but are not limited to, bankruptcy proceedings or other significant financial distress of a lessee; significant negative industry or economic trends; knowledge of transactions involving the sale of similar property at amounts below the carrying value; or our expectation to dispose of long-lived assets before the end of their estimated useful lives. The impairment test for long-lived assets requires us to assess the recoverability of long-lived assets by comparing their net carrying value to the sum of undiscounted estimated future cash flows directly associated with and arising from use and eventual disposition of the assets or asset group. Long-lived assets are grouped for recognition and measurement of impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. If the net carrying value of a group of long-lived assets exceeds the sum of related undiscounted estimated future cash flows, we record an impairment charge equal to the excess, if any, of the net carrying value over fair value. Other Comprehensive Income (Loss) Other comprehensive income (loss) (“OCI”) refers to revenues, expenses, gains and losses that are included in comprehensive income (loss), but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to equity, net of tax. Our other comprehensive income (loss) is primarily comprised of unrealized gains and losses on foreign currency translation adjustments and unrealized gains and losses on hedging activity, net of tax. Derivative Financial Instruments We recognize and measure all derivative instruments as either assets or liabilities at fair value in the consolidated balance sheets. We may enter into derivatives that are not initially designated as hedging instruments for accounting purposes, but which largely offset the economic impact of certain transactions. Gains or losses resulting from changes in the fair value of derivatives are recognized in earnings or recorded in other comprehensive income (loss) and recognized in the consolidated statements of operations when the hedged item affects earnings, depending on the purpose of the derivatives and whether they qualify for, and we have applied, hedge accounting treatment. When applying hedge accounting, we designate at a derivative’s inception, the specific assets, liabilities or future commitments being hedged, and assess the hedge’s effectiveness at inception and on an ongoing basis. We discontinue hedge accounting when: (i) we determine that the cash flow derivative is no longer effective in offsetting changes in the cash flows of a hedged item; (ii) the derivative expires or is sold, terminated or exercised; (iii) it is no longer probable that the forecasted transaction will occur; or (iv) management determines that designation of the derivatives as a hedge instrument is no longer appropriate. We do not enter into or hold derivatives for speculative purposes. Disclosures about Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market, or if none exists, the most advantageous market, for the specific asset or liability at the measurement date (the exit price). The fair value is based on assumptions that market participants would use when pricing the asset or liability. The fair values are assigned a level within the fair value hierarchy, depending on the source of the inputs into the calculation, as follows: Level 1 Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 Inputs other than quoted prices included in Level 1 that are observable for the asset or liability either directly or indirectly. Level 3 Unobservable inputs reflecting management’s own assumptions about the inputs used in pricing the asset or liability. The carrying amounts for cash and equivalents, accounts and notes receivable and accounts and drafts payable approximate fair value based on the short-term nature of these amounts. We carry all of our derivatives at fair value and value them using various pricing models or discounted cash flow analysis that incorporate observable market parameters, such as interest rate yield curves and currency rates, which are Level 2 inputs. Derivative valuations incorporate credit risk adjustments that are necessary to reflect the probability of default by the counterparty or us. For disclosures about the fair value measurements of our derivative instruments, see Note 12, Derivative Instruments . The following table presents the fair value of our variable rate term debt and senior notes, estimated using inputs based on bid and offer prices that are Level 2 inputs, and principal carrying amount (in billions): As of December 31, 2018 2017 Fair value of our variable term debt and senior notes $ 11 $ 12 Principal carrying amount of our variable term debt and senior notes 12 12 The determinations of fair values of certain tangible and intangible assets for purposes of the application of the acquisition method of accounting to the acquisition of Popeyes were based upon Level 3 inputs. The determination of fair values of our reporting units and the determination of the fair value of the Brands for impairment testing using a quantitative approach during 2018 and 2017 were based upon Level 3 inputs. Revenue Recognition We transitioned to FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue From Contracts with Customers (“ASC 606”), from ASC Topic 605, Revenue Recognition and ASC Subtopic 952-605, Franchisors - Revenue Recognition (together, the “Previous Standards”) on January 1, 2018 using the modified retrospective transition method. Our Financial Statements reflect the application of ASC 606 guidance beginning in 2018, while our consolidated financial statements for prior periods were prepared under the guidance of the Previous Standards. See Note 16, Revenue Recognition , for further information about our transition to this new revenue recognition model using the modified retrospective transition method. Sales Sales consist primarily of supply chain sales, which represent sales of products, supplies and restaurant equipment to franchisees, as well as sales to retailers and are presented net of any related sales tax. Orders placed by customers specify the goods to be delivered and transaction prices for supply chain sales. Revenue is recognized upon transfer of control over ordered items, generally upon delivery to the customer, which is when the customer obtains physical possession of the goods, legal title is transferred, the customer has all risks and rewards of ownership and an obligation to pay for the goods is created. Shipping and handling costs associated with outbound freight for supply chain sales are accounted for as fulfillment costs and classified as cost of sales. Commencing on January 1, 2018, we classify all sales of restaurant equipment to franchisees as Sales and related cost of equipment sold as Cost of sales. In periods prior to January 1, 2018, we classified sales of restaurant equipment at establishment of a restaurant and in connection with renewal or renovation as Franchise and property revenues and related costs as Franchise and property expense. To a much lesser extent, sales also include Company restaurant sales (including Restaurant VIEs), which consist of sales to restaurant guests. Revenue from Company restaurant sales is recognized at the point of sale. Taxes assessed by a governmental authority that we collect are excluded from revenue. Franchise revenues Franchise revenues consist primarily of royalties, advertising fund contributions, initial and renewal franchise fees and upfront fees from development agreements and master franchise and development agreements (“MFDAs”). Under franchise agreements, we provide franchisees with (i) a franchise license, which includes a license to use our intellectual property and, in those markets where our subsidiaries manage an advertising fund, advertising and promotion management, (ii) pre-opening services, such as training and inspections, and (iii) ongoing services, such as development of training materials and menu items and restaurant monitoring and inspections. The services we provide under franchise agreements are highly interrelated and dependent upon the franchise license and we concluded the services do not represent individually distinct performance obligations. Consequently, we bundle the franchise license performance obligation and promises to provide services into a single performance obligation under ASC 606, which we satisfy by providing a right to use our intellectual property over the term of each franchise agreement. Royalties, including franchisee contributions to advertising funds managed by our subsidiaries, are calculated as a percentage of franchise restaurant sales over the term of the franchise agreement. Under our franchise agreements, advertising contributions paid by franchisees must be spent on advertising, product development, marketing and related activities. Initial and renewal franchise fees are payable by the franchisee upon a new restaurant opening or renewal of an existing franchise agreement. Our franchise agreement royalties, inclusive of advertising fund contributions, represent sales-based royalties that are related entirely to our performance obligation under the franchise agreement and are recognized as franchise sales occur. Additionally, under ASC 606, initial and renewal franchise fees are recognized as revenue on a straight-line basis over the term of the respective agreement. Under the Previous Standards, initial franchise fees were recognized as revenue when the related restaurant commenced operations and our completion of all material services and conditions. Renewal franchise fees were recognized as revenue upon execution of a new franchise agreement. Our performance obligation under development agreements other than MFDAs generally consists of an obligation to grant exclusive development rights over a stated term. These development rights are not distinct from franchise agreements, so upfront fees paid by franchisees for exclusive development rights are deferred and apportioned to each franchise restaurant opened by the franchisee. The pro rata amount apportioned to each restaurant is accounted for as an initial franchise fee. We have a distinct performance obligation under our MFDAs to grant subfranchising rights over a stated term. Under the terms of MFDAs, we typically either receive an upfront fee paid in cash and/or receive noncash consideration in the form of an equity interest in the master franchisee or an affiliate of the master franchisee. Under the Previous Standards, we accounted for noncash consideration as a nonmonetary exchange and did not record revenue or a basis in the equity interest received in arrangements where we received noncash consideration. These transactions now fall within the scope of ASC 606, which requires us to record investments in the applicable equity method investee and recognize revenue in an amount equal to the fair value of the equity interest received. In accordance with ASC 606, upfront fees from master franchisees, including the fair value of noncash consideration, are deferred and amortized over the MFDA term on a straight-line basis. We may recognize unamortized upfront fees when a contract with a franchisee or master franchisee is modified and is accounted for as a termination of the existing contract. The portion of gift cards sold to customers which are never redeemed is commonly referred to as gift card breakage. Under ASC 606, we recognize gift card breakage income proportionately as each gift card is redeemed using an estimated breakage rate based on our historical experience. Under the Previous Standards, we recognized gift card breakage income for each gift card's remaining balance when redemption of that balance was deemed remote. Property revenues Property revenues consists of rental income from properties we lease or sublease to franchisees. Property revenues are accounted for in accordance with applicable accounting guidance for leases and are excluded from the scope of ASC 606. Advertising and Promotional Costs Company restaurants and franchise restaurants contribute to advertising funds that our subsidiaries manage in the United States and Canada and certain other international markets. The advertising funds expense the production costs of advertising when the advertisements are first aired or displayed. All other advertising and promotional costs are expensed in the period incurred. Under our franchise agreements, advertising contributions received from franchisees must be spent on advertising, product development, marketing and related activities. As a result of our transition to ASC 606, advertising contributions received from franchisees are included in franchise and property revenues and advertising expenses are included as selling, general and administrative expenses commencing on January 1, 2018. Advertising expenses included in selling, general and administrative expenses totaled $793 million for 2018. Prior to January 1, 2018, since we were deemed to be acting as an agent for these specifically designated contributions in accordance with the Previous Standards, the revenues and expenses of the advertising funds were generally netted in our consolidated statements of operations. Prior to our transition to ASC 606, advertising expenses, which primarily consisted of advertising contributions by Company restaurants (including Restaurant VIEs) based on a percentage of gross sales, totaled $7 million for 2017 and $6 million for 2016 and were included in selling, general and administrative expenses in the accompanying consolidated statements of operations. As a result of our transition to ASC 606, the advertising contributions by Company restaurants (including Restaurant VIEs) are eliminated in consolidation in 2018. Deferred Financing Costs Deferred financing costs are amortized over the term of the related debt agreement into interest expense using the effective interest method. Income Taxes Amounts in the financial statements related to income taxes are calculated using the principles of ASC Topic 740, Income Taxes . Under these principles, deferred tax assets and liabilities reflect the impact of temporary differences between the amounts of assets and liabilities recognized for financial reporting purposes and the amounts recognized for tax purposes, as well as tax credit carry-forwards and loss carry-forwards. These deferred taxes are measured by applying currently enacted tax rates. A deferred tax asset is recognized when it is considered more-likely-than-not to be realized. The effects of changes in tax rates on deferred tax assets and liabilities are recognized in income in the year in which the law is enacted. A valuation allowance reduces deferred tax assets when it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized. We recognize positions taken or expected to be taken in a tax return in the financial statements when it is more-likely-than-not (i.e., a likelihood of more than 50%) that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit with greater than 50% likelihood of being realized upon ultimate settlement. Translation gains and losses resulting from the remeasurement of foreign deferred tax assets or liabilities denominated in a currency other than the functional currency are classified as other operating expenses (income), net in the consolidated statements of operations. Share-based Compensation Compensation expense related to the issuance of share-based awards to our employees is measured at fair value on the grant date. We use the Black-Scholes option pricing model to value stock options. The compensation expense for awards that vest over a future service period is recognized over the requisite service period on a straight-line basis, adjusted for estimated forfeitures of awards that are not expected to vest. The compensation expense for awards that do not require future service is recognized immediately. Upon the end of the service period, compensation expense is adjusted to account for the actual forfeiture rate. Cash settled share-based awards are classified as liabilities and are re-measured at the end of each reporting period. The compensation expense for awards that contain performance conditions is recognized when it is probable that the performance conditions will be achieved. Restructuring The determination of when we accrue for employee involuntary termination benefits depends on whether the termination benefits are provided under an on-going benefit arrangement or under a one-time benefit arrangement. We record charges for ongoing benefit arrangements in accordance with ASC Topic 712, Nonretirement Postemployment Benefits . We record charges for one-time benefit arrangements in accordance with ASC Topic 420, Exit or Disposal Cost Obligations . New Accounting Pronouncements Revenue Recognition – In May 2014, the Financial Accounting Standards Board (the “FASB”) issued a new single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. We adopted this new guidance on January 1, 2018. See Note 16, Revenue Recognition , for further information about our transition to this new revenue recognition model using the modified retrospective transition method. Lease Accounting – In February 2016, the FASB issued new guidance on leases. The new guidance requires lessees to recognize on the balance sheet the assets and liabilities for the rights and obligations created by finance and operating leases with lease terms of more than 12 months, amends various other aspects of accounting for leases by lessees and lessors, and requires enhanced disclosures. The new guidance is effective commencing in 2019 and requires a modified retrospective transition approach with application in all comparative periods presented (the “comparative method”), or alternatively, as of the effective date as the date of initial application without restating comparative period financial statements (the “effective date method”). The new guidance also provides several practical expedients and policies that companies may elect under either transition method. We have elected to apply the effective date method and the package of practical expedients under which we will not reassess the classification of our existing leases, reevaluate whether any expired or existing contracts are or contain leases or reassess initial direct costs under the new guidance. Additionally, we have elected lessee and lessor practical expedients to not separate non-lease components from lease components. We did not elect the practical expedient that permits a reassessment of lease terms for existing leases. We performed an analysis of the impact of the new lease guidance and are in the process of completing the final phase of a comprehensive plan for our implementation of the new guidance, including implementation of a new lease accounting system. The project plan includes analyzing the impact of the new guidance on our current lease contracts, reviewing the completeness of our existing lease portfolio, comparing our accounting policies under current accounting guidance to the new accounting guidance and identifying potential differences from applying the requirement

Popeyes Acquisition

Popeyes Acquisition	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Popeyes Acquisition	Popeyes Acquisition On March 27, 2017 , we completed the acquisition of all of the outstanding shares of common stock of Popeyes Louisiana Kitchen, Inc. (the “Popeyes Acquisition”). Popeyes Louisiana Kitchen, Inc. is one of the world’s largest chicken quick service restaurant companies and its global footprint complements RBI’s existing portfolio. Like our other brands, the Popeyes brand is managed independently, while benefiting from our global scale and resources. The Popeyes Acquisition was accounted for as a business combination using the acquisition method of accounting. Total consideration in connection with the Popeyes Acquisition was $1,655 million , which includes $33 million for the settlement of equity awards. The consideration was funded through (1) cash on hand of approximately $355 million , and (2) $1,300 million from incremental borrowings under our Term Loan Facility – see Note 9, Long-Term Debt . Fees and expenses related to the Popeyes Acquisition and related financings totaled $34 million consisting primarily of professional fees and compensation related expenses, all of which are classified as selling, general and administrative expenses in the accompanying consolidated statements of operations. These fees and expenses were funded through cash on hand. The final allocation of consideration to the net tangible and intangible assets acquired is presented in the table below (in millions): March 27, 2017 Total current assets $ 64 Property and equipment 114 Intangible assets 1,405 Other assets 1 Total current liabilities (73 ) Total debt and capital lease obligations (159 ) Deferred income taxes (523 ) Other liabilities (20 ) Total identifiable net assets 809 Goodwill 846 Total consideration $ 1,655 Intangible assets include $1,355 million related to the Popeyes brand, $41 million related to franchise agreements and $9 million related to favorable leases. The Popeyes brand has been assigned an indefinite life and, therefore, will not be amortized, but rather tested annually for impairment. Franchise agreements have a weighted average amortization period of 17 years. Favorable leases have a weighted average amortization period of 14 years. Goodwill attributable to the Popeyes Acquisition will not be amortizable or deductible for tax purposes. Goodwill is considered to represent the value associated with the workforce and synergies anticipated to be realized as a combined company. The Popeyes Acquisition is not material to our consolidated financial statements, and therefore, supplemental pro forma financial information related to the acquisition is not included herein.

Earnings Per Unit

Earnings Per Unit	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Earnings Per Unit	Earnings Per Unit Partnership uses the two-class method in the computation of earnings per unit. Pursuant to the terms of the partnership agreement, RBI, as the holder of the Class A common units, is entitled to receive distributions from Partnership in an amount equal to the aggregate dividends payable by RBI to holders of RBI common shares, and the holders of Class B exchangeable limited partnership units (the “Partnership exchangeable units”) are entitled to receive distributions from Partnership in an amount per unit equal to the dividends payable by RBI on each RBI common share. Partnership’s net income available to common unitholders is allocated between the Class A common units and Partnership exchangeable units on a fully-distributed basis and reflects residual net income after noncontrolling interests, Partnership preferred unit distributions and gain on redemption of Partnership preferred units. Basic and diluted earnings per Class A common unit is determined by dividing net income allocated to Class A common unitholders by the weighted average number of Class A common units outstanding for the period. Basic and diluted earnings per Partnership exchangeable unit is determined by dividing net income allocated to the Partnership exchangeable units by the weighted average number of Partnership exchangeable units outstanding during the period. There are no dilutive securities for Partnership as the exercise of stock options will not affect the numbers of Class A common units or Partnership exchangeable units outstanding. However, the issuance of shares by RBI in future periods will affect the allocation of net income attributable to common unitholders between Partnership’s Class A common units and Partnership exchangeable units. The following table summarizes the basic and diluted earnings per unit calculations (in millions, except per unit amounts): 2018 2017 2016 Allocation of net income among partner interests: Net income allocated to Class A common unitholders $ 612 $ 626 $ 346 Net income allocated to Partnership exchangeable unitholders 531 585 337 Net income attributable to common unitholders $ 1,143 $ 1,211 $ 683 Denominator - basic and diluted partnership units: Weighted average Class A common units 202 202 202 Weighted average Partnership exchangeable units 216 226 228 Earnings per unit - basic and diluted: Class A common units (a) $ 3.03 $ 3.10 $ 1.71 Partnership exchangeable units (a) $ 2.46 $ 2.59 $ 1.48 (a) Earnings per unit may not recalculate exactly as it is calculated based on unrounded numbers.

Property and Equipment, net

Property and Equipment, net	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment, net	Property and Equipment, net Property and equipment, net, consist of the following (in millions): As of December 31, 2018 2017 Land $ 998 $ 1,020 Buildings and improvements 1,145 1,172 Restaurant equipment 99 122 Furniture, fixtures, and other 182 171 Capital leases 257 256 Construction in progress 19 15 2,700 2,756 Accumulated depreciation and amortization (704 ) (623 ) Property and equipment, net $ 1,996 $ 2,133 Depreciation and amortization expense on property and equipment totaled $148 million for 2018 , $150 million for 2017 and $144 million for 2016 . Included in our property and equipment, net at December 31, 2018 and 2017 are $180 million and $193 million , respectively, of assets leased under capital leases (mostly buildings and improvements), net of accumulated depreciation and amortization of $77 million and $63 million , respectively.

Intangible Assets, net and Good

Intangible Assets, net and Goodwill	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets, net and Goodwill	Intangible Assets, net and Goodwill Intangible assets, net and goodwill consist of the following (in millions): As of December 31, 2018 2017 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Identifiable assets subject to amortization: Franchise agreements $ 705 $ (194 ) $ 511 $ 725 $ (168 ) $ 557 Favorable leases 407 (200 ) 207 456 (194 ) 262 Subtotal 1,112 (394 ) 718 1,181 (362 ) 819 Indefinite lived intangible assets: Tim Hortons brand $ 6,259 $ — $ 6,259 $ 6,727 $ — $ 6,727 Burger King brand 2,131 — 2,131 2,161 — 2,161 Popeyes brand 1,355 — 1,355 1,355 — 1,355 Subtotal 9,745 — 9,745 10,243 — 10,243 Intangible assets, net $ 10,463 $ 11,062 Goodwill Tim Hortons segment $ 4,038 $ 4,326 Burger King segment 602 610 Popeyes segment 846 846 Total $ 5,486 $ 5,782 Amortization expense on intangible assets totaled $70 million for 2018 , $72 million for 2017 , and $72 million for 2016 . The change in the brands and goodwill balances during 2018 was due principally to the impact of foreign currency translation. As of December 31, 2018 , the estimated future amortization expense on identifiable assets subject to amortization is as follows (in millions): Twelve-months ended December 31, Amount 2019 $ 64 2020 59 2021 55 2022 51 2023 48 Thereafter 441 Total $ 718

Equity Method Investments

Equity Method Investments	12 Months Ended
	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	Equity Method Investments The aggregate carrying amount of our equity method investments was $259 million and $155 million as of December 31, 2018 and 2017 , respectively, and is included as a component of Other assets, net in our consolidated balance sheets. The increase in the carrying amount of our equity method investments as of December 31, 2018 compared to December 31, 2017 is primarily attributable to the recognition of investments received in connection with master franchise and development arrangements as a result of our transition to ASC 606. See Note 2, Significant Accounting Policies . TH and BK both have equity method investments. PLK does not have any equity method investments. With respect to our TH business, the most significant equity method investment is our 50.0% joint venture interest with The Wendy’s Company (the “TIMWEN Partnership”), which jointly holds real estate underlying Canadian combination restaurants. Distributions received from this joint venture were $13 million , $12 million and $11 million during 2018 , 2017 and 2016 , respectively. The aggregate market value of our 20.5% equity interest in Carrols Restaurant Group, Inc. (“Carrols”) based on the quoted market price on December 31, 2018 is approximately $93 million . The aggregate market value of our 10.1% equity interest in BK Brasil Operação e Assessoria a Restaurantes S.A. based on the quoted market price on December 31, 2018 is approximately $120 million . No quoted market prices are available for our other equity method investments. We have equity interests in entities that own or franchise Tim Hortons or Burger King restaurants. Franchise and property revenue recognized from franchisees that are owned or franchised by entities in which we have an equity interest consist of the following (in millions): 2018 2017 2016 Revenues from affiliates: Royalties $ 310 $ 175 $ 132 Property revenues 36 27 28 Franchise fees and other revenue 11 26 19 Total $ 357 $ 228 $ 179 We recognized $20 million of rent expense associated with the TIMWEN Partnership during each of 2018 , 2017 and 2016 . At December 31, 2018 and 2017 , we had $41 million and $32 million , respectively, of accounts receivable from our equity method investments which were recorded in accounts and notes receivable, net in our consolidated balance sheets. (Income) loss from equity method investments reflects our share of investee net income or loss, non-cash dilution gains or losses from changes in our ownership interests in equity method investees and basis difference amortization. We recorded increases to the carrying value of our equity method investment balances and non-cash dilution gains in the amounts of $20 million and $12 million during 2018 and 2016 , respectively. No non-cash dilution gains were recorded during 2017 . The dilution gains resulted from the issuance of capital stock by our equity method investees, which reduced our ownership interests in these equity method investments. The dilution gains we recorded in connection with the issuance of capital stock reflect adjustments to the differences between the amount of underlying equity in the net assets of equity method investees before and after their issuance of capital stock.

Other Accrued Liabilities and O

Other Accrued Liabilities and Other Liabilities	12 Months Ended
	Dec. 31, 2018
Other Liabilities Disclosure [Abstract]
Other Accrued Liabilities and Other Liabilities	Other Accrued Liabilities and Other Liabilities Other accrued liabilities (current) and other liabilities, net (non-current) consist of the following (in millions): As of December 31, 2018 2017 Current: Dividend payable $ 207 $ 97 Interest payable 87 89 Accrued compensation and benefits 69 67 Taxes payable 113 401 Deferred income 27 43 Accrued advertising expenses 30 27 Closed property reserve 9 11 Restructuring and other provisions 11 12 Other 84 119 Other accrued liabilities $ 637 $ 866 Non-current: Derivatives liabilities $ 179 $ 499 Taxes payable 493 496 Contract liabilities, net 486 10 Unfavorable leases 192 252 Accrued pension 64 72 Accrued lease straight-lining liability 69 46 Deferred income 22 27 Other 42 53 Other liabilities, net $ 1,547 $ 1,455

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consist of the following (in millions): As of December 31, 2018 2017 Term Loan Facility (due February 17, 2024) $ 6,338 $ 6,389 2017 4.25% Senior Notes (due May 15, 2024) 1,500 1,500 2015 4.625% Senior Notes (due January 15, 2022) 1,250 1,250 2017 5.00% Senior Notes (due October 15, 2025) 2,800 2,800 Other 150 89 Less: unamortized deferred financing costs and deferred issuance discount (145 ) (170 ) Total debt, net 11,893 11,858 Less: current maturities of debt (70 ) (57 ) Total long-term debt $ 11,823 $ 11,801 Credit Facilities On February 17, 2017, two of our subsidiaries (the “Borrowers”) entered into a second amendment (the “Second Amendment”) to the credit agreement governing our senior secured term loan facility (the “Term Loan Facility”) and our senior secured revolving credit facility of up to $500 million of revolving extensions of credit outstanding at any time (including revolving loans, swingline loans and letters of credit) (the “Revolving Credit Facility” and together with the Term Loan Facility, the “Credit Facilities”). Under the Second Amendment, (i) the outstanding aggregate principal amount under our Term Loan Facility was decreased to $4,900 million as a result of a repayment of $146 million from cash on hand, (ii) the interest rate applicable to our Term Loan Facility was reduced to, at our option, either (a) a base rate plus an applicable margin equal to 1.25% , or (b) a Eurocurrency rate plus an applicable margin equal to 2.25% , (iii) the maturity of our Term Loan Facility was extended from December 12, 2021 to February 17, 2024 , and (iv) the Borrowers and their subsidiaries were provided with additional flexibility under certain negative covenants, including incurrence of indebtedness, making of investments, dispositions and restricted payments, and prepayment of subordinated indebtedness. Except as described herein, the Second Amendment did not materially change the terms of the Credit Facilities. In connection with the Second Amendment, we capitalized approximately $11 million in debt issuance costs and recorded a loss on early extinguishment of debt of $20 million during 2017 . The loss on early extinguishment of debt primarily reflects the write-off of unamortized debt issuance costs and discounts. Incremental Term Loans In connection with the Popeyes Acquisition, we obtained an incremental term loan in the aggregate principal amount of $1,300 million (the “Incremental Term Loan No. 1”) under our Term Loan Facility. Also, simultaneously and in connection with the issuance of the 2017 4.25% Senior Notes (described below), we obtained an additional incremental term loan in the aggregate principal amount of $250 million (the “Incremental Term Loan No. 2” and together with the Incremental Term Loan No. 1, the “Incremental Term Loans”) under our Term Loan Facility. The Incremental Term Loans bear interest at the same rate as the Term Loan Facility and also mature on February 17, 2024 . In connection with the Incremental Term Loan No. 1, Popeyes Louisiana Kitchen, Inc. was included as loan guarantor and its assets as collateral under the Credit Facilities. Except as described herein, there were no other material changes to the terms of the Credit Facilities. Debt issuance costs capitalized in connection with the Incremental Term Loans were approximately $23 million . Revolving Credit Facility As of December 31, 2018 , we had no amounts outstanding under our Revolving Credit Facility. Funds available under the Revolving Credit Facility may be used to repay other debt, finance debt or share repurchases, to fund acquisitions or capital expenditures and for other general corporate purposes. We have a $125 million letter of credit sublimit as part of the Revolving Credit Facility, which reduces our borrowing availability thereunder by the cumulative amount of outstanding letters of credit. As of December 31, 2018 , we had $20 million of letters of credit issued against the Revolving Credit Facility, and our borrowing availability was $480 million . During 2017, the Borrowers extended the maturity date of the Revolving Credit Facility from December 12, 2019 to October 13, 2022 . The extension was effected through the termination of the existing revolving credit commitments and the entry into Incremental Facility Amendment No. 3 (the “Third Amendment”) to the credit agreement. The Third Amendment maintained the same $500 million in aggregate principal amount of the commitments under the Revolving Credit Facility but reduced interest rates and commitment fees. As amended, the Revolving Credit Facility matures on October 13, 2022 , provided that if, on October 15, 2021 , more than an aggregate of $150 million of the 2015 4.625% Senior Notes (as defined below) are outstanding, then the maturity date of the Revolving Credit Facility shall be October 15, 2021 . Except as described herein, there were no other material changes to the Revolving Credit Facility. In connection with the Third Amendment we capitalized approximately $1 million in debt issuance costs. Interest Rate Applicable to the Credit Facilities The interest rate applicable to the Credit Facilities is, at our option, either (i) a base rate plus an applicable margin equal to 1.25% in respect of the Term Loan Facility and ranging from 0.25% to 1.00% , depending on our leverage ratio, in respect of the Revolving Credit Facility, or (ii) a Eurocurrency rate plus an applicable margin equal to 2.25% in respect of the Term Loan Facility and ranging from 1.25% to 2.00% , depending on our leverage ratio, in respect of the Revolving Credit Facility. Borrowings are subject to a floor of 2.00% in the case of the base rate and a floor of 1.00% in the case of Eurocurrency rate. Amounts drawn under each letter of credit that is issued and outstanding under this facility bear interest ranging from 1.25% to 2.00% , depending on our leverage ratio. The unused portion of the Revolving Credit Facility is subject to a commitment fee of 0.25% . We are also required to pay (i) letters of credit fees on the aggregate face amounts of outstanding letters of credit plus a fronting fee to the issuing bank and (ii) administration fees. As of December 31, 2018 , the weighted average interest rate on our Term Loan Facility was 4.77% . The principal amount of the Term Loan Facility amortizes in quarterly installments equal to $16 million , with the balance payable at maturity. Obligations under the Credit Facilities are guaranteed on a senior secured basis, jointly and severally, by the direct parent company of one of the Borrowers and substantially all of its Canadian and U.S. subsidiaries, including The TDL Group Corp., Burger King Worldwide, Inc., Popeyes Louisiana Kitchen, Inc. and substantially all of their respective Canadian and U.S. subsidiaries (the “Credit Guarantors”). Amounts borrowed under the Credit Facilities are secured on a first priority basis by a perfected security interest in substantially all of the present and future property (subject to certain exceptions) of each Borrower and Credit Guarantor. 2017 4.25% Senior Notes During 2017, the Borrowers entered into an indenture (the “2017 4.25% Senior Notes Indenture”) in connection with the issuance of $1,500 million of 4.25% first lien senior notes due May 15, 2024 (the “2017 4.25% Senior Notes”). No principal payments are due until maturity and interest is paid semi-annually. The net proceeds from the offering of the 2017 4.25% Senior Notes, together with other sources of liquidity, were used to redeem all of the outstanding RBI Class A 9.0% cumulative compounding perpetual voting preferred shares (see Note 13, Partnership Preferred Units ) and for other general corporate purposes. In connection with the issuance of the 2017 4.25% Senior Notes, we capitalized approximately $13 million in debt issuance costs. Obligations under the 2017 4.25% Senior Notes are guaranteed on a senior secured basis, jointly and severally, by the Borrowers and substantially all of the Borrowers' Canadian and U.S. subsidiaries, including The TDL Group Corp., Burger King Worldwide, Inc., Popeyes Louisiana Kitchen, Inc. and substantially all of their respective Canadian and U.S. subsidiaries (the “Note Guarantors”). The 2017 4.25% Senior Notes are first lien senior secured obligations and rank equal in right of payment with all of the existing and future senior debt of the Borrowers and Note Guarantors, including borrowings and guarantees of the Credit Facilities. Our 2017 4.25% Senior Notes may be redeemed in whole or in part, on or after May 15, 2020 at the redemption prices set forth in the 2017 4.25% Senior Notes Indenture, plus accrued and unpaid interest, if any, at the date of redemption. The 2017 4.25% Senior Notes Indenture also contains optional redemption provisions related to tender offers, change of control and equity offerings, among others. 2017 5.00% Senior Notes During 2017, the Borrowers entered into an indenture (the “2017 5.00% Senior Notes Indenture”) in connection with the issuance of $2,800 million of 5.00% second lien senior notes due October 15, 2025 (the “2017 5.00% Senior Notes”). No principal payments are due until maturity and interest is paid semi-annually. The net proceeds from the offering of the 2017 5.00% Senior Notes were used to redeem the entire outstanding principal balance of $2,250 million of 6.00% second lien secured notes due April 1, 2022 (the “2014 6.00% Senior Notes”), pay related redemption premiums, fees and expenses, and for general corporate purposes. In connection with the issuance of the 2017 5.00% Senior Notes, we capitalized approximately $15 million in debt issuance costs. In connection with the full redemption of the 2014 6.00% Senior Notes, we recorded a loss on early extinguishment of debt of $102 million that primarily reflects the payment of premiums to redeem the notes and the write-off of unamortized debt issuance costs. Obligations under the 2017 5.00% Senior Notes are guaranteed on a second priority senior secured basis, jointly and severally, by the Note Guarantors. The 2017 5.00% Senior Notes are second lien senior secured obligations and rank equal in right of payment with all of the existing and future senior debt of the Borrowers and Note Guarantors, including borrowings and guarantees of the Credit Facilities. Our 2017 5.00% Senior Notes may be redeemed in whole or in part, on or after October 15, 2020 at the redemption prices set forth in the 2017 5.00% Senior Notes Indenture, plus accrued and unpaid interest, if any, at the date of redemption. The 2017 5.00% Senior Notes Indenture also contains optional redemption provisions related to tender offers, change of control and equity offerings, among others. 2015 4.625% Senior Notes The Borrowers are also party to an indenture (the “2015 4.625% Senior Notes Indenture”) in connection with the issuance of $1,250 million of 4.625% first lien senior notes due January 15, 2022 (the “2015 4.625% Senior Notes”). No principal payments are due until maturity and interest is paid semi-annually. Obligations under the 2015 4.625% Senior Notes are guaranteed on a senior secured basis, jointly and severally, by the Note Guarantors. The 2015 4.625% Senior Notes are first lien senior secured obligations and rank equal in right of payment with all of the existing and future senior debt of the Borrowers and Note Guarantors, including borrowings and guarantees of the Credit Facilities. Our 2015 4.625% Senior Notes may be redeemed in whole or in part, on or after October 1, 2017 , at the redemption prices set forth in the corresponding indenture, plus accrued and unpaid interest, if any, at the date of redemption. The 2015 4.625% Senior Notes Indenture also contains optional redemption provisions related to tender offers, change of control and equity offerings, among others. Restrictions and Covenants Our Credit Facilities, 2017 4.25% Senior Notes Indenture, 2017 5.00% Senior Notes Indenture and 2015 4.625% Senior Notes Indenture contain a number of customary affirmative and negative covenants that, among other things, limit or restrict our ability and the ability of certain of our subsidiaries to: incur additional indebtedness; incur liens; engage in mergers, consolidations, liquidations and dissolutions; sell assets; pay dividends and make other payments in respect of capital stock; make investments, loans and advances; pay or modify the terms of certain indebtedness; engage in certain transactions with affiliates. In addition, the Borrowers are not permitted to exceed a first lien senior secured leverage ratio of 6.50 to 1.00 when, as of the end of any fiscal quarter, the sum of (i) the amount of letters of credit outstanding exceeding $50 million (other than those that are cash collateralized); (ii) outstanding amounts under the Revolving Credit Facility and (iii) outstanding amounts of swing line loans, exceeds 30.0% of the commitments under the Revolving Credit Facility. The restrictions under the Credit Facilities, the 2017 4.25% Senior Notes Indenture, the 2017 5.00% Senior Notes Indenture, the 2015 4.625% Senior Notes Indenture have resulted in substantially all of our consolidated assets being restricted. As of December 31, 2018 , we were in compliance with all debt covenants under the Credit Facilities, 2017 4.25% Senior Notes Indenture, 2017 5.00% Senior Notes Indenture and 2015 4.625% Senior Notes Indenture and there were no limitations on our ability to draw on the remaining availability under our Revolving Credit Facility. Other On October 11, 2018, one of our subsidiaries entered into a non-revolving delayed drawdown term credit facility in a total aggregate principal amount of C$100 million with a maturity date of October 4, 2025 (the “TH Facility”). The interest rate applicable to the TH Facility is the Canadian Bankers’ Acceptance rate plus an applicable margin equal to 1.40% or the Prime Rate plus an applicable margin equal to 0.40% , at our option. Obligations under the TH Facility are guaranteed by three of our subsidiaries, and amounts borrowed under the TH Facility are and will be secured by certain parcels of real estate. As of December 31, 2018 , we had drawn down the entire C$100 million available under the TH Facility with a weighted average interest rate of 3.64% . On March 27, 2017, we repaid $156 million of debt assumed in connection with the Popeyes Acquisition. Additionally, $36 million of Tim Hortons Series 1 notes were repaid on June 1, 2017, the original maturity date. Debt Issuance Costs During 2017, we incurred aggregate deferred financing costs of $63 million . No significant deferred financing costs were incurred in 2018 and 2016. Loss on Early Extinguishment of Debt During 2017, we recorded a $122 million loss on early extinguishment of debt, which primarily reflects the payment of premiums to redeem our 2014 6.00% Senior Notes and the write-off of unamortized debt issuance costs and discounts in connection with the refinancing of our Term Loan Facility and the redemption of our 2014 6.00% Senior Notes. Maturities The aggregate maturities of our long-term debt as of December 31, 2018 are as follows (in millions): Year Ended December 31, Principal Amount 2019 $ 70 2020 74 2021 72 2022 1,324 2023 78 Thereafter 10,420 Total $ 12,038 Interest Expense, net Interest expense, net consists of the following (in millions): 2018 2017 2016 Debt (a) $ 498 $ 484 $ 412 Capital lease obligations 23 21 20 Amortization of deferred financing costs and debt issuance discount 29 33 39 Interest income (15 ) (26 ) (4 ) Interest expense, net $ 535 $ 512 $ 467 (a) Amount includes $60 million benefit during 2018 from our adoption of a new hedge accounting standard. See Note 2, Significant Accounting Policies – New Accounting Pronouncements , for further details of the effects of this change in accounting principle on Interest expense, net.

Leases

Leases	12 Months Ended
	Dec. 31, 2018
Leases [Abstract]
Leases	Leases Partnership as Lessor As of December 31, 2018 , we leased or subleased 5,284 restaurant properties to franchisees and 129 non-restaurant properties to third parties under operating leases and direct financing leases where we are the lessor. Initial lease terms generally range from 10 to 20 years . Most leases to franchisees provide for fixed monthly payments and many provide for future rent escalations and renewal options. Certain leases also include provisions for contingent rent, determined as a percentage of sales, generally when annual sales exceed specific levels. Lessees typically bear the cost of maintenance, insurance and property taxes. Assets leased to franchisees and others under operating leases where we are the lessor and which are included within our property and equipment, net are as follows (in millions): As of December 31, 2018 2017 Land $ 906 $ 931 Buildings and improvements 1,175 1,215 Restaurant equipment 17 17 2,098 2,163 Accumulated depreciation and amortization (475 ) (407 ) Property and equipment leased, net $ 1,623 $ 1,756 Our net investment in direct financing leases is as follows (in millions): As of December 31, 2018 2017 Future rents to be received: Future minimum lease receipts $ 60 $ 77 Contingent rents (a) 29 39 Estimated unguaranteed residual value 16 17 Unearned income (35 ) (45 ) 70 88 Current portion included within accounts receivables (16 ) (17 ) Net investment in property leased to franchisees $ 54 $ 71 (a) Amounts represent estimated contingent rents recorded in connection with the acquisition method of accounting. Property revenues are comprised primarily of rental income from operating leases and earned income on direct financing leases with franchisees as follows (in millions): 2018 2017 2016 Rental income: Minimum $ 454 $ 464 $ 451 Contingent 273 284 282 Amortization of favorable and unfavorable income lease contracts, net 8 8 9 Total rental income 735 756 742 Earned income on direct financing leases 9 9 11 Total property revenues $ 744 $ 765 $ 753 Partnership as Lessee In addition, we lease land, building, equipment, office space and warehouse space, including 675 restaurant buildings under capital leases where we are the lessee. Land and building leases generally have an initial term of 10 to 30 years , while land-only lease terms can extend longer, and most leases provide for fixed monthly payments. Many of these leases provide for future rent escalations and renewal options. Certain leases also include provisions for contingent rent, determined as a percentage of sales, generally when annual sales exceed specific levels. Most leases also obligate us to pay the cost of maintenance, insurance and property taxes. Rent expense associated with these lease commitments is as follows (in millions): 2018 2017 2016 Rental expense: Minimum $ 201 $ 198 $ 193 Contingent 71 71 71 Amortization of favorable and unfavorable payable lease contracts, net 9 10 9 Total rental expense (a) $ 281 $ 279 $ 273 (a) Amounts include rental expense related to properties subleased to franchisees of $263 million for 2018 , $263 million for 2017 , and $254 million for 2016 . As of December 31, 2018 , future minimum lease receipts and commitments are as follows (in millions): Lease Receipts Lease Commitments (a) Direct Operating Capital Operating 2019 $ 14 $ 416 $ 38 $ 183 2020 10 388 36 172 2021 7 360 34 158 2022 5 331 33 145 2023 5 306 30 130 Thereafter 19 1,704 201 831 Total minimum receipts / payments $ 60 $ 3,505 372 $ 1,619 Less amount representing interest (125 ) Present value of minimum capital lease payments 247 Current portion of capital lease obligation (21 ) Long-term portion of capital lease obligation $ 226 (a) Minimum lease payments have not been reduced by minimum sublease rentals of $2,290 million due in the future under non-cancelable subleases.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Tax Act In December 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”) that significantly revises the U.S. tax code generally effective January 1, 2018 by, among other changes, lowering the corporate income tax rate from 35% to 21%, limiting deductibility of interest expense and performance based incentive compensation and implementing a modified territorial tax system. As a Canadian entity, we generally would be classified as a foreign entity (and, therefore, a non-U.S. tax resident) under general rules of U.S. federal income taxation. However, we have subsidiaries subject to U.S. federal income taxation and therefore the Tax Act impacted our consolidated results of operations during 2017 and 2018, and is expected to continue to impact our consolidated results of operations in future periods. The impacts to our consolidated statement of operations consist of the following (the “Tax Act Impact”): • A provisional benefit of $420 million recorded in our provision from income taxes for 2017 and a favorable adjustment of $9 million recorded for 2018, as a result of the remeasurement of net deferred tax liabilities. • Provisional charges of $103 million recorded in 2017 and a favorable adjustment of $3 million recorded in 2018, related to certain deductions allowed to be carried forward before the Tax Act, which potentially may not be carried forward and deductible under the Tax Act. • A provisional estimate for a one-time transitional repatriation tax on unremitted foreign earnings (the “Transition Tax”) of $119 million recorded in 2017, most of which had been previously accrued with respect to certain undistributed foreign earnings, and a favorable adjustment of $15 million (primarily related to utilization of foreign tax credits) recorded in 2018. In accordance with Staff Accounting Bulletin No. 118 issued by the staff of the SEC, adjustments to provisional amounts were recorded as discrete items in the provision for income taxes in 2018, the period in which those adjustments became reasonably estimable, as described above. The ultimate impact of the Tax Act on our effective tax rate in future periods will depend on interpretations and regulatory changes from the Internal Revenue Service, the SEC, the FASB and various tax jurisdictions, or actions we may take. Income (loss) before income taxes, classified by source of income (loss), is as follows (in millions): 2018 2017 2016 Canadian $ 1,111 $ 1,223 $ 1,050 Foreign 271 (122 ) 150 Income before income taxes $ 1,382 $ 1,101 $ 1,200 Income tax (benefit) expense attributable to income from continuing operations consists of the following (in millions): 2018 2017 2016 Current: Canadian $ 25 $ 438 $ 79 U.S. Federal 95 113 45 U.S. state, net of federal income tax benefit 17 3 2 Other Foreign 72 54 38 $ 209 $ 608 $ 164 Deferred: Canadian $ 78 $ (302 ) $ 49 U.S. Federal (65 ) (473 ) 37 U.S. state, net of federal income tax benefit 13 34 (7 ) Other Foreign 3 (1 ) 1 $ 29 $ (742 ) $ 80 Income tax (benefit) expense $ 238 $ (134 ) $ 244 The statutory rate reconciles to the effective income tax rate as follows: 2018 2017 2016 Statutory rate 26.5 % 26.5 % 26.5 % Costs and taxes related to foreign operations 4.2 8.9 9.6 Foreign exchange gain (loss) (0.1 ) (7.7 ) 0.1 Foreign tax rate differential (6.1 ) (1.9 ) (1.0 ) Change in valuation allowance 3.2 12.0 0.2 Change in accrual for tax uncertainties 0.1 (0.4 ) 1.0 Intercompany financing (4.4 ) (19.5 ) (16.0 ) Impact of Tax Act (1.9 ) (27.4 ) — Benefit from stock option exercises (5.0 ) (4.9 ) — Other 0.7 2.3 (0.1 ) Effective income tax rate 17.2 % (12.1 )% 20.3 % Income tax (benefit) expense allocated to continuing operations and amounts separately allocated to other items was (in millions): 2018 2017 2016 Income tax (benefit) expense from continuing operations $ 238 $ (134 ) $ 244 Cash flow hedge in accumulated other comprehensive income (loss) (2 ) 5 (2 ) Net investment hedge in accumulated other comprehensive income (loss) 101 (13 ) 12 Pension liability in accumulated other comprehensive income (loss) — (2 ) (2 ) Stock option tax benefit in common shares — — (9 ) Total $ 337 $ (144 ) $ 243 The significant components of deferred income tax (benefit) expense attributable to income from continuing operations are as follows (in millions): 2018 2017 2016 Deferred income tax (benefit) expense $ (14 ) $ (449 ) $ 78 Change in valuation allowance 43 133 2 Change in effective Canadian income tax rate (3 ) — — Change in effective U.S. federal income tax rate (8 ) (433 ) — Change in effective U.S. state income tax rate 15 4 (3 ) Change in effective foreign income tax rate (4 ) 3 3 Total $ 29 $ (742 ) $ 80 The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below (in millions): As of December 31, 2018 2017 Deferred tax assets: Accounts and notes receivable $ 5 $ 5 Accrued employee benefits 49 49 Unfavorable leases 123 146 Liabilities not currently deductible for tax 176 74 Tax loss and credit carryforwards 509 550 Derivatives 25 136 Other 8 — Total gross deferred tax assets 895 960 Valuation allowance (325 ) (282 ) Net deferred tax assets 570 678 Less deferred tax liabilities: Property and equipment, principally due to differences in depreciation 43 33 Intangible assets 1,734 1,791 Leases 105 129 Statutory impairment 31 26 Outside basis difference 35 68 Total gross deferred tax liabilities 1,948 2,047 Net deferred tax liability $ 1,378 $ 1,369 The valuation allowance had a net increase of $43 million during 2018 primarily due to the change in provisional estimates related to the utilization of foreign tax credits. This increase was partially offset by a release due to the utilization of capital losses that had been previously valued. Changes in the valuation allowance are as follows (in millions): 2018 2017 2016 Beginning balance $ 282 $ 133 $ 125 Additions due to acquisition — 9 — Change in estimates recorded to deferred income tax expense 43 133 2 Changes from foreign currency exchange rates — 6 (1 ) True-ups from changes in losses and credits — 1 7 Ending balance $ 325 $ 282 $ 133 The gross amount and expiration dates of operating loss and tax credit carry-forwards as of December 31, 2018 are as follows (in millions): Amount Expiration Date Canadian net operating loss carryforwards $ 735 2036-2038 Canadian capital loss carryforwards 1,139 Indefinite U.S. state net operating loss carryforwards 595 2019-2038 U.S. foreign tax credits 81 2019-2028 Other foreign net operating loss carryforwards 192 Indefinite Other foreign net operating loss carryforwards 57 2020-2037 Other foreign capital loss carryforward 30 Indefinite Foreign credits 2 2019-2036 Total $ 2,831 In prior periods, we provided deferred taxes on certain undistributed foreign earnings. Under our transition to a modified territorial tax system whereby all previously untaxed undistributed foreign earnings are subject to a transition tax charge at reduced rates and future repatriations of foreign earnings will generally be exempt from U.S. tax, we wrote off the existing deferred tax liability on undistributed foreign earnings and recorded the impact of the new transition tax charge on foreign earnings. We will continue to monitor available evidence and our plans for foreign earnings and expect to continue to provide any applicable deferred taxes based on the tax liability or withholding taxes that would be due upon repatriation of amounts not considered permanently reinvested. We had $441 million of unrecognized tax benefits at December 31, 2018 , which if recognized, would favorably affect the effective income tax rate. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in millions): 2018 2017 2016 Beginning balance $ 461 $ 241 $ 239 Additions on tax position related to the current year 1 186 2 Additions for tax positions of prior years 18 41 6 Additions for tax positions taken in conjunction with acquisition of Tim Hortons — 2 — Reductions for tax positions of prior year (18 ) — (1 ) Reductions for settlement (18 ) (2 ) (5 ) Reductions due to statute expiration (3 ) (7 ) — Ending balance $ 441 $ 461 $ 241 During the twelve months beginning January 1, 2019, it is reasonably possible we will reduce unrecognized tax benefits by approximately $6 million , primarily as a result of the expiration of certain statutes of limitations and the resolution of audits. We recognize interest and penalties related to unrecognized tax benefits in income tax expense. The total amount of accrued interest and penalties was $51 million and $37 million at December 31, 2018 and 2017 , respectively. Potential interest and penalties associated with uncertain tax positions recognized was $14 million during 2018 , $10 million during 2017 and $11 million during 2016 . To the extent interest and penalties are not assessed with respect to uncertain tax positions, amounts accrued will be reduced and reflected as a reduction of the overall income tax provision. We file income tax returns with Canada and its provinces and territories. Generally we are subject to routine examinations by the Canada Revenue Agency (“CRA”). The CRA is conducting examinations of the 2013 through 2015 taxation years. Additionally, income tax returns filed with various provincial jurisdictions are generally open to examination for periods of three to five years subsequent to the filing of the respective return. We also file income tax returns, including returns for our subsidiaries, with U.S. federal, U.S. state, and foreign jurisdictions. Generally we are subject to routine examination by taxing authorities in the U.S. jurisdictions, as well as foreign tax jurisdictions. None of the foreign jurisdictions should be individually material. The examination of our U.S. federal income tax returns for fiscal 2009, 2010, the period July 1, 2010 through October 18, 2010 and the period October 19, 2010 through December 31, 2010 was closed during the first half of 2018. The U.S. federal income tax returns for our U.S. companies for fiscal years 2014, 2015 and 2016 are currently under audit by the U.S. Internal Revenue Service. We have various U.S. state and foreign income tax returns in the process of examination. From time to time, these audits result in proposed assessments where the ultimate resolution may result in owing additional taxes. We believe that our tax positions comply with applicable tax law and that we have adequately provided for these matters.

Derivative Instruments

Derivative Instruments	12 Months Ended
	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Derivative Instruments Disclosures about Derivative Instruments and Hedging Activities We enter into derivative instruments for risk management purposes, including derivatives designated as cash flow hedges, derivatives designated as net investment hedges and those utilized as economic hedges. We use derivatives to manage our exposure to fluctuations in interest rates and currency exchange rates. Interest Rate Swaps During 2018, we entered into a series of receive-variable, pay-fixed interest rate swaps with a notional value of $3,500 million to hedge the variability in the interest payments on a portion of our senior secured term loan facility (the “Term Loan Facility”) beginning March 29, 2018 through the expiration of the final swap on February 17, 2024 , resetting each March. At inception, these interest rate swaps were designated as cash flow hedges for hedge accounting. The unrealized changes in market value are recorded in AOCI and reclassified into earnings during the period in which the hedged forecasted transaction affects earnings. During 2015, we entered into a series of receive-variable, pay-fixed interest rate swaps with a notional value of $2,500 million to hedge the variability in the interest payments on a portion of our Term Loan Facility beginning May 28, 2015. All of these interest rate swaps were settled on April 26, 2018 for an insignificant cash receipt. At inception, these interest rate swaps were designated as cash flow hedges for hedge accounting. The unrealized changes in market value were recorded in AOCI and reclassified into earnings during the period in which the hedged forecasted transaction affects earnings. During 2015, we settled certain interest rate swaps and recognized a net unrealized loss of $85 million in AOCI at the date of settlement. This amount gets reclassified into Interest expense, net as the original hedged forecasted transaction affects earnings. The amount of pre-tax losses in AOCI as of December 31, 2018 that we expect to be reclassified into interest expense within the next 12 months is $12 million . Cross-Currency Rate Swaps To protect the value of our investments in our foreign operations against adverse changes in foreign currency exchange rates, we hedge a portion of our net investment in one or more of our foreign subsidiaries by using cross-currency rate swaps. At December 31, 2018 , we had outstanding cross-currency rate swap contracts between the Canadian dollar and U.S. dollar and the Euro and U.S. dollar that have been designated as net investment hedges of a portion of our equity in foreign operations in those currencies. The component of the gains and losses on our net investment in these designated foreign operations driven by changes in foreign exchange rates are economically offset by movements in the fair value of our cross currency swap contracts. The fair value of the swaps is calculated each period with changes in fair value reported in AOCI, net of tax. Such amounts will remain in AOCI until the complete or substantially complete liquidation of our investment in the underlying foreign operations. During 2017, we terminated and settled our previous cross-currency rate swaps with an aggregate notional value of $5,000 million , between the Canadian dollar and U.S. dollar. In connection with this termination, we received $764 million which is reflected as a source of cash provided by investing activities in the consolidated statement of cash flows. The unrealized gains totaled $533 million , net of tax, as of the termination date and will remain in AOCI until the complete or substantially complete liquidation of our investment in the underlying foreign operations. Additionally during 2017, we entered into new fixed-to-fixed cross-currency rate swaps to partially hedge the net investment in our Canadian subsidiaries. At inception, these cross-currency rate swaps were designated as a hedge and are accounted for as net investment hedges. These swaps are contracts to exchange quarterly fixed-rate interest payments we make on the Canadian dollar notional amount of C $6,754 million for quarterly fixed-rate interest payments we receive on the U.S. dollar notional amount of $5,000 million through the maturity date of June 30, 2023 . In making such changes, we effectively realigned our Canadian dollar hedges to reflect our current cash flow mix and capital structure maturity profile. At December 31, 2018 , we also had outstanding cross-currency rate swaps in which we pay quarterly fixed-rate interest payments on the Euro notional amount of € 1,108 million and receive quarterly fixed-rate interest payments on the U.S. dollar notional amount of $1,200 million . At inception, these cross-currency rate swaps were designated as a hedge and are accounted for as a net investment hedge. During 2018, we extended the term of the swaps from March 31, 2021 to the maturity date of February 17, 2024 . The extension of the term resulted in a re-designation of the hedge and the swaps continue to be accounted for as a net investment hedge. Additionally, during 2018, we entered into cross-currency rate swaps in which we receive quarterly fixed-rate interest payments on the U.S. dollar notional value of $400 million through the maturity date of February 17, 2024 . At inception, these cross-currency rate swaps were designated as a hedge are accounted for as a net investment hedge. The fixed to fixed cross-currency rate swaps hedging Canadian dollar and Euro net investments utilized the forward method of effectiveness assessment prior to March 15, 2018. On March 15, 2018, we dedesignated and subsequently redesignated the outstanding fixed to fixed cross-currency rate swaps to prospectively use the spot method of hedge effectiveness assessment. We also elected to amortize the Excluded Component over the life of the derivative instrument. The amortization of the Excluded Component is recognized in Interest expense, net in the consolidated statement of operations. The change in fair value that is not related to the Excluded Component is recorded in AOCI and will be reclassified to earnings when the foreign subsidiaries are sold or substantially liquidated. See Note 2, Significant Accounting Policies - New Accounting Pronouncements , for further information on the adoption of this new guidance. Foreign Currency Exchange Contracts We use foreign exchange derivative instruments to manage the impact of foreign exchange fluctuations on U.S. dollar purchases and payments, such as coffee purchases made by our Canadian Tim Hortons operations. At December 31, 2018 , we had outstanding forward currency contracts to manage this risk in which we sell Canadian dollars and buy U.S. dollars with a notional value of $124 million with maturities to January 2020 . We have designated these instruments as cash flow hedges, and as such, the unrealized changes in market value of effective hedges are recorded in AOCI and are reclassified into earnings during the period in which the hedged forecasted transaction affects earnings. Credit Risk By entering into derivative contracts, we are exposed to counterparty credit risk. Counterparty credit risk is the failure of the counterparty to perform under the terms of the derivative contract. When the fair value of a derivative contract is in an asset position, the counterparty has a liability to us, which creates credit risk for us. We attempt to minimize this risk by selecting counterparties with investment grade credit ratings and regularly monitoring our market position with each counterparty. Credit-Risk Related Contingent Features Our derivative instruments do not contain any credit-risk related contingent features. Quantitative Disclosures about Derivative Instruments and Fair Value Measurements The following tables present the required quantitative disclosures for our derivative instruments, including their estimated fair values (all estimated using Level 2 inputs) and their location on our consolidated balance sheets (in millions): Gain (Loss) Recognized in 2018 2017 2016 Derivatives designated as cash flow hedges (1) Interest rate swaps $ (37 ) $ (6 ) $ (23 ) Forward-currency contracts $ 11 $ (9 ) $ (5 ) Derivatives designated as net investment hedges Cross-currency rate swaps $ 383 $ (384 ) $ (87 ) (1) We did not exclude any components from the cash flow hedge relationships presented in this table. Location of Gain or (Loss) Reclassified from AOCI into Earnings Gain or (Loss) Reclassified from AOCI into Earnings 2018 2017 2016 Derivatives designated as cash flow hedges Interest rate swaps Interest expense, net $ (19 ) $ (31 ) $ (21 ) Forward-currency contracts Cost of sales $ (1 ) $ (3 ) $ — Location of Gain or (Loss) Recognized in Earnings Gain or (Loss) Recognized in Earnings (Amount Excluded from Effectiveness Testing) 2018 2017 2016 Derivatives designated as net investment hedges Cross-currency rate swaps Interest expense, net $ 60 $ — $ — Fair Value as of 2018 2017 Balance Sheet Location Assets: Derivatives designated as cash flow hedges Foreign currency $ 7 $ 1 Prepaids and other current assets Derivatives designated as net investment hedges Foreign currency 58 — Other assets, net Total assets at fair value $ 65 $ 1 Liabilities: Derivatives designated as cash flow hedges Interest rate $ 72 $ 42 Other liabilities, net Foreign currency — 5 Other accrued liabilities Derivatives designated as net investment hedges Foreign currency 107 456 Other liabilities, net Total liabilities at fair value $ 179 $ 503

Partnership Preferred Units

Partnership Preferred Units	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Partnership Preferred Units	Partnership Preferred Units On December 12, 2014 we issued 68,530,939 Partnership preferred units to RBI. Under the terms of the partnership agreement, Partnership was required to make distributions to RBI on the Partnership preferred units in amounts equal to (i) preferred dividends declared and payable by RBI on the 68,530,939 Class A 9.0% cumulative compounding perpetual voting preferred shares issued by RBI (the “Preferred Shares”) and (ii) in the event RBI redeemed the Preferred Shares, the redemption amount of the Preferred Shares. Upon payment of a distribution to RBI to fund the redemption of the Preferred Shares, the Partnership preferred units remain outstanding, but provide no economic rights to RBI, other than a nominal dividend of $100 per year. The distribution provisions of the partnership agreement requiring Partnership to fund RBI's redemption of the Preferred Shares were accounted for as an in-substance redemption provision of the Partnership preferred units. The Partnership preferred units were classified as temporary equity as a result of Partnership's lack of control over this distribution provision. In 2014, Partnership adjusted the carrying value of the Partnership preferred units to reflect the Preferred Shares redemption price of $48.109657 per Preferred Share (the “redemption price”). On December 12, 2017 (the “Redemption Date”), RBI redeemed all of the issued and outstanding Preferred Shares for aggregate consideration of $3,116 million (the “Redemption Consideration”), including $54 million of accrued and unpaid Preferred Share dividends up to the Redemption Date. Partnership made a distribution to RBI in an equal amount under the terms of the partnership agreement described above. Partnership accounted for $54 million of this distribution as a preferred unit distribution, with the remainder accounted for as an in-substance redemption of the Partnership preferred units. The difference between (i) the Redemption Consideration and related transaction costs, net of the $54 million preferred unit distribution and (ii) the carrying amount of the Partnership preferred units on the Redemption Date is reflected as a $234 million increase in net income attributable to common unitholders and partner's capital. During 2018, RBI made a payment, which was funded by Partnership through a distribution, in connection with the settlement of certain provisions associated with the 2017 redemption of the Preferred Shares as a result of recently proposed Treasury regulations included within Other operating expense (income), net in our consolidated statements of operations.

Equity

Equity	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Equity	Equity Pursuant to the terms of the partnership agreement, RBI, as the holder of Class A common units, is entitled to distributions from Partnership in an amount equal to the aggregate dividends payable by RBI to holders of RBI common shares, and the holders of Partnership exchangeable units are entitled to receive distributions from Partnership in an amount per unit equal to the dividend payable by RBI on each RBI common share. Additionally, if RBI proposes to redeem, repurchase or otherwise acquire any RBI common shares, the partnership agreement requires that Partnership, immediately prior to such redemption, repurchase or acquisition, make a distribution to RBI on the Class A common units in an amount sufficient for RBI to fund such redemption, repurchase or acquisition, as the case may be. Each holder of a Partnership exchangeable unit is entitled to vote in respect of matters on which holders of RBI common shares are entitled to vote through one special voting share of RBI. Since December 12, 2015, a holder of a Partnership exchangeable unit may require Partnership to exchange all or any portion of such holder’s Partnership exchangeable units for RBI common shares at a ratio of one common share for each Partnership exchangeable unit, subject to RBI’s right as the general partner of Partnership, in its sole discretion, to deliver a cash payment in lieu of RBI common shares. If RBI elects to make a cash payment in lieu of issuing common shares, the amount of the payment will be the weighted average trading price of the RBI common shares on the New York Stock Exchange for the 20 consecutive trading days ending on the last business day prior to the exchange date. During 2018 , Partnership exchanged 10,185,333 Partnership exchangeable units, pursuant to exchange notices received. In accordance with the terms of the partnership agreement, Partnership satisfied the exchange notices by repurchasing 10,000,000 Partnership exchangeable units for approximately $561 million in cash and exchanging 185,333 Partnership exchangeable units for the same number of newly issued RBI common shares. During 2017 , Partnership exchanged 9,286,480 Partnership exchangeable units, pursuant to exchange notices received. In accordance with the terms of the partnership agreement, Partnership satisfied the exchange notices by repurchasing 5,000,000 Partnership exchangeable units for approximately $330 million in cash and exchanging 4,286,480 Partnership exchangeable units for the same number of newly issued RBI common shares. During 2016 , Partnership exchanged 6,744,244 Partnership exchangeable units, pursuant to exchange notices received. In accordance with the terms of the partnership agreement, Partnership satisfied the exchange notices by exchanging these Partnership exchangeable units for the same number of newly issued RBI common shares. The exchanges of Partnership exchangeable units were recorded as increases to the Class A common units balance within partner’s capital in our consolidated balance sheets in an amount equal to the market value of the newly issued RBI common shares and a reduction to the Partnership exchangeable units balance within partner’s capital of our consolidated balance sheets in an amount equal to the cash paid by Partnership and the market value of the newly issued RBI common shares. Pursuant to the terms of the partnership agreement, upon the exchange of Partnership exchangeable units, each such Partnership exchangeable unit was cancelled concurrently with the exchange. Accumulated Other Comprehensive Income (Loss) The following table displays the change in the components of AOCI (in millions): Derivatives Pensions Foreign Accumulated Balances at December 31, 2015 $ 637 $ (24 ) $ (2,080 ) $ (1,467 ) Foreign currency translation adjustment — — 223 223 Net change in fair value of derivatives, net of tax (119 ) — — (119 ) Amounts reclassified to earnings of cash flow hedges, net of tax 16 — — 16 Pension and post-retirement benefit plans, net of tax — (8 ) — (8 ) Balances at December 31, 2016 $ 534 $ (32 ) $ (1,857 ) $ (1,355 ) Foreign currency translation adjustment — — 824 824 Net change in fair value of derivatives, net of tax (382 ) — — (382 ) Amounts reclassified to earnings of cash flow hedges, net of tax 25 — — 25 Pension and post-retirement benefit plans, net of tax — 4 — 4 Balances at December 31, 2017 $ 177 $ (28 ) $ (1,033 ) $ (884 ) Foreign currency translation adjustment — — (831 ) (831 ) Net change in fair value of derivatives, net of tax 263 — — 263 Amounts reclassified to earnings of cash flow hedges, net of tax 14 — — 14 Pension and post-retirement benefit plans, net of tax — 1 — 1 Balances at December 31, 2018 $ 454 $ (27 ) $ (1,864 ) $ (1,437 )

Share-based Compensation

Share-based Compensation	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation	Share-based Compensation Share-based compensation expense associated with the participation of Partnership and its subsidiaries in RBI’s share-based compensation plans is recognized in Partnership’s financial statements. On January 30, 2015, RBI’s board of directors approved: (i) adoption of the Restaurant Brands International Inc. 2014 Omnibus Incentive Plan, currently the Amended and Restated 2014 Omnibus Incentive Plan, (the “Omnibus Plan”), to provide for the grant of awards to employees, directors, consultants and other persons who provide services to RBI and its subsidiaries; (ii) assumption and amendment of various legacy plans of BK, and assumption of the obligation for all BK stock options and restricted stock units (“RSUs”) outstanding; and (iii) assumption and amendment of various legacy plans of TH, and assumption of the obligation for each vested and unvested TH stock option issued with tandem stock appreciation rights (“SARs”) that was not surrendered in connection with the Tim Hortons transaction on the same terms and conditions of the original awards, as adjusted. No new awards may be granted under these legacy BK plans or legacy TH plans. RBI is currently issuing awards under the Omnibus Plan and the number of shares available for issuance under such plan as of December 31, 2018 was 16,945,969 . The Omnibus Plan permits the grant of several types of awards with respect to RBI common shares, including stock options, time-vested RSUs, and performance-based RSUs, which may include RBI and/or individual performance based-vesting conditions. Under the terms of the Omnibus Plan, RSUs are entitled to dividend equivalents, unless otherwise noted. Dividends are not distributed unless the awards vest. Upon vesting, the amount of the dividend, which is distributed in additional RSUs, except in the case of RSUs awarded to non-management members of RBI's board of directors, is equal to the equivalent of the aggregate dividends declared on common shares during the period from the date of grant of the award compounded until the date the shares underlying the award are delivered. Stock option awards are granted with an exercise price or market value equal to the closing price of RBI's common shares on the trading day preceding the date of grant. RBI satisfies stock option exercises through the issuance of authorized but previously unissued common shares. New stock option grants generally cliff vest 5 years from the original grant date, provided the employee is continuously employed by RBI or one of our subsidiaries, and the stock options expire 10 years following the grant date. Additionally, if RBI terminates the employment of a stock option holder without cause prior to the vesting date, or if the employee retires or becomes disabled, the employee will become vested in the number of stock options as if the stock options vested 20% on each anniversary of the grant date. If the employee dies, the employee will become vested in the number of stock options as if the stock options vested 20% on the first anniversary of the grant date, 40% on the second anniversary of the grant date and 100% on the third anniversary of the grant date. If an employee is terminated with cause or resigns before vesting, all stock options are forfeited. If there is an event such as a return of capital or dividend that is determined to be dilutive, the exercise price of the awards will be adjusted accordingly. Share-based compensation expense consists of the following for the periods presented (in millions): 2018 2017 2016 Stock options, stock options with tandem SARs and RSUs (a) $ 48 $ 48 $ 35 Accelerated vesting of Popeyes stock options (b) — 12 — Total share-based compensation expense (c) $ 48 $ 60 $ 35 (a) Includes $2 million , $5 million , and $1 million due to modification of awards in 2018 , 2017 and 2016 , respectively. (b) Represents expense attributed to the post-combination service associated with the accelerated vesting of stock options in connection with the Popeyes Acquisition. (c) Generally classified as selling, general and administrative expenses in the consolidated statements of operations. As of December 31, 2018 , total unrecognized compensation cost related to share-based compensation arrangements was $126 million and is expected to be recognized over a weighted-average period of approximately 3.3 years . The following assumptions were used in the Black-Scholes option-pricing model to determine the fair value of stock option awards at the grant date: 2018 2017 2016 Risk-free interest rate 2.13% 1.23% - 1.25% 0.85% Expected term (in years) 6.39 6.74 6.74 Expected volatility 25.2% 24.5% 26.6% Expected dividend yield 3.08% 1.37% 1.81% The risk-free interest rate was based on the U.S. Treasury or Canadian Sovereign bond yield with a remaining term equal to the expected option life assumed at the date of grant. The expected term was calculated based on the analysis of a three to five -year vesting period coupled with our expectations of exercise activity. Expected volatility was based on the historical equity volatility of RBI and a review of the equity volatilities of publicly-traded guideline companies. The expected dividend yield is based on the annual dividend yield at the time of grant. The following is a summary of stock option activity under our plans for the year ended December 31, 2018 : Total Number of Weighted Aggregate Weighted Outstanding at January 1, 2018 20,071 $ 25.15 Granted 1,548 $ 58.19 Exercised (7,268 ) $ 8.37 Forfeited (748 ) $ 48.26 Outstanding at December 31, 2018 13,603 $ 36.41 $ 231,988 6.2 Exercisable at December 31, 2018 3,118 $ 16.32 $ 112,215 3.8 Vested or expected to vest at December 31, 2018 12,479 $ 35.75 $ 220,320 6.1 (a) The intrinsic value represents the amount by which the fair value of our stock exceeds the option exercise price at December 31, 2018 . The weighted-average grant date fair value per stock option granted was $10.82 , $12.57 , and $7.53 during 2018 , 2017 and 2016 , respectively. The total intrinsic value of stock options exercised was $371 million during 2018 , $288 million during 2017 , and $47 million during 2016 . The fair value of the time-vested RSUs and performance-based RSUs is based on the closing price of RBI’s common shares on the trading day preceding the date of grant. New grants generally cliff vest five years from the original grant date. RBI has awarded a limited number of performance-based RSUs that proportionally vest over a four year period. Time-vested RSUs and performance-based RSUs are expensed over the vesting period, based upon the probability that the performance target will be met. RBI grants fully vested RSUs, with dividend equivalent rights that accrue in cash, to non-employee members of RBI's board of directors in lieu of a cash retainer and committee fees. All such RSUs will settle and common shares of RBI will be issued upon termination of service by the board member. The time-vested RSUs generally cliff vest five years from December 31 st of the year preceding the grant date and performance-based RSUs generally cliff vest five years from the grant date (in each case, the “Anniversary Date”). If the employee is terminated for any reason within the first two years of the Anniversary Date, 100% of the time-vested RSUs granted will be forfeited. If RBI terminates the employment of a time-vested RSU holder without cause two years after the Anniversary Date, or if the employee retires, the employee will become vested in the number of time-vested RSUs as if the time-vested RSUs vested 20% for each year after the Anniversary Date. If the employee is terminated for any reason within the first three years of the Anniversary Date, 100% of the performance-based RSUs granted will be forfeited. If RBI terminates the employment of a performance-based RSU holder without cause between three and five years after the Anniversary Date, or if the employee retires, the employee will become vested in 50% of the performance-based RSUs on the fourth anniversary date. An alternate ratable vesting schedule applies to the extent the participant ends employment by reason of death or disability. The following is a summary of time-vested RSUs and performance-based RSUs activity for the year ended December 31, 2018 : Time-vested RSUs Performance-based RSUs Total Number of Weighted Average Total Number of Weighted Average Outstanding at January 1, 2018 1,293 $ 38.64 1,590 $ 36.31 Granted 329 $ 57.68 920 $ 58.49 Vested and settled (43 ) $ 41.62 (81 ) $ 34.68 Dividend equivalents granted 31 $ — 58 $ — Forfeited (110 ) $ 51.05 (80 ) $ 34.65 Outstanding at December 31, 2018 1,500 $ 41.88 2,407 $ 45.25 The total intrinsic value, determined as of the date of vesting, of RSUs vested and converted to common shares of RBI during 2018 , 2017 and 2016 was $7 million , $6 million and $3 million , respectively.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Revenue from Contracts with Customers We transitioned to ASC 606 from the Previous Standards on January 1, 2018 using the modified retrospective transition method. Our Financial Statements reflect the application of ASC 606 guidance beginning in 2018, while our consolidated financial statements for prior periods were prepared under the guidance of the Previous Standards. The $250 million cumulative effect of our transition to ASC 606 is reflected as an adjustment to January 1, 2018 Partners' capital. Our transition to ASC 606 represents a change in accounting principle. ASC 606 eliminates industry-specific guidance and provides a single revenue recognition model for recognizing revenue from contracts with customers. The core principle of ASC 606 is that a reporting entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the reporting entity expects to be entitled for the exchange of those goods or services. Contract Liabilities Contract liabilities consist of deferred revenue resulting from initial and renewal franchise fees paid by franchisees, as well as upfront fees paid by master franchisees, which are generally recognized on a straight-line basis over the term of the underlying agreement. We classify these contract liabilities as Other liabilities, net in our consolidated balance sheets. The following table reflects the change in contract liabilities by segment and on a consolidated basis between the date of adoption (January 1, 2018) and December 31, 2018 (in millions): Contract Liabilities TH BK PLK Consolidated Balance at January 1, 2018 $ 47 $ 402 $ 6 $ 455 Revenue recognized that was included in the contract liability balance at the beginning of the year (6 ) (43 ) — (49 ) Increase, excluding amounts recognized as revenue during the period 24 58 13 95 Impact of foreign currency translation (3 ) (12 ) — (15 ) Balance at December 31, 2018 $ 62 $ 405 $ 19 $ 486 The following table illustrates estimated revenues expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) by segment and on a consolidated basis as of December 31, 2018 (in millions): Contract liabilities expected to be recognized in TH BK PLK Consolidated 2019 $ 7 $ 30 $ 1 $ 38 2020 7 29 1 37 2021 7 28 1 36 2022 6 28 1 35 2023 6 27 1 34 Thereafter 29 263 14 306 Total $ 62 $ 405 $ 19 $ 486 Disaggregation of Total Revenues Total revenues consist of the following (in millions): 2018 2017 2016 Sales $ 2,355 $ 2,390 $ 2,205 Royalties 2,165 1,215 993 Property revenues 744 765 753 Franchise fees and other revenue 93 206 195 Total revenues $ 5,357 $ 4,576 $ 4,146 Financial Statement Impact of Transition to ASC 606 As noted above, we transitioned to ASC 606 using the modified retrospective method on January 1, 2018. The cumulative effect of this transition to applicable contracts with customers that were not completed as of January 1, 2018 was recorded as an adjustment to Partners’ capital as of this date. As a result of applying the modified retrospective method to transition to ASC 606, the following adjustments were made to the consolidated balance sheet as of January 1, 2018 (in millions): As Reported Total Adjusted December 31, 2017 Adjustments January 1, 2018 ASSETS Current assets: Cash and cash equivalents $ 1,097 $ — $ 1,097 Accounts and notes receivable, net 489 — 489 Inventories, net 78 — 78 Prepaids and other current assets 86 (23 ) 63 Total current assets 1,750 (23 ) 1,727 Property and equipment, net 2,133 — 2,133 Intangible assets, net 11,062 — 11,062 Goodwill 5,782 — 5,782 Net investment in property leased to franchisees 71 — 71 Other assets, net 426 107 533 Total assets $ 21,224 $ 84 $ 21,308 LIABILITIES AND EQUITY Current liabilities: Accounts and drafts payable $ 496 $ — $ 496 Other accrued liabilities 866 9 875 Gift card liability 215 (43 ) 172 Current portion of long term debt and capital leases 78 — 78 Total current liabilities 1,655 (34 ) 1,621 Term debt, net of current portion 11,801 — 11,801 Capital leases, net of current portion 244 — 244 Other liabilities, net 1,455 426 1,881 Deferred income taxes, net 1,508 (58 ) 1,450 Total liabilities 16,663 334 16,997 Partners' capital Class A common units 4,168 (132 ) 4,036 Partnership exchangeable units 1,276 (118 ) 1,158 Accumulated other comprehensive income (loss) (884 ) — (884 ) Total Partners' capital 4,560 (250 ) 4,310 Noncontrolling interests 1 — 1 Total equity 4,561 (250 ) 4,311 Total liabilities and equity $ 21,224 $ 84 $ 21,308 Franchise Fees The cumulative adjustment for franchise fees consists of the following: • A $321 million increase in Other liabilities, net for the cumulative reversal and deferral of previously recognized franchise fees related to franchise agreements in effect at January 1, 2018 that were entered into subsequent to the acquisitions of BK in 2010, TH in 2014 and PLK in 2017 (net of the cumulative revenue attributable for the period through January 1, 2018), with a corresponding decrease to Partners’ capital. • A $107 million increase in Other assets, net for the previously unrecognized value of equity interests received in connection with MFDA arrangements. This increase resulted in a corresponding increase in Other liabilities, net of $105 million and an increase to Partners’ capital of $2 million for the cumulative effect of revenue attributable for the period between the inception of each such arrangement and January 1, 2018. • A $67 million decrease to Deferred income taxes, net for the tax effects of the two adjustments noted above, with a corresponding increase to Partners’ capital. Advertising Funds The cumulative adjustment for advertising funds reflects the recognition of cumulative advertising expenditures temporarily in excess of cumulative advertising fund contributions as of January 1, 2018, which is reflected as a $23 million decrease in Prepaids and other current assets and a $23 million decrease to Partners’ capital. Gift Card Breakage The adjustment for gift card breakage reflects the impact of the change to recognize gift card breakage proportionately as gift card balances are used rather than when it is deemed remote that the unused gift card balance would be redeemed, as done under the Previous Standards. The cumulative effect of applying ASC 606 accounting to gift card balances outstanding at January 1, 2018 is reflected as a $43 million decrease in Gift card liability, a $9 million increase in Other accrued liabilities, a $9 million increase in Deferred income taxes, net and a $25 million increase in January 1, 2018 Partners’ capital. Comparison to Amounts if Previous Standards Had Been in Effect The following tables reflect the impact of adoption of ASC 606 on our consolidated statements of operations for 2018 and cash flows from operating activities for 2018 and our consolidated balance sheet as of December 31, 2018 and the amounts as if the Previous Standards were in effect (“Amounts Under Previous Standards”) (in millions): Consolidated Statement of Operations for 2018 As Reported Total Adjustments Amounts Under Previous Standards Revenues: Sales $ 2,355 $ — $ 2,355 Franchise and property revenues 3,002 (750 ) 2,252 Total revenues 5,357 (750 ) 4,607 Operating costs and expenses: Cost of sales 1,818 — 1,818 Franchise and property expenses 422 — 422 Selling, general and administrative expenses 1,214 (785 ) 429 (Income) loss from equity method investments (22 ) (6 ) (28 ) Other operating expenses (income), net 8 (1 ) 7 Total operating costs and expenses 3,440 (792 ) 2,648 Income from operations 1,917 42 1,959 Interest expense, net 535 1 536 Income before income taxes 1,382 41 1,423 Income tax expense 238 9 247 Net income 1,144 32 1,176 Net income attributable to noncontrolling interests 1 — 1 Net income attributable to common unitholders $ 1,143 $ 32 $ 1,175 Earnings per unit - basic and diluted: Class A common units $ 3.03 $ 3.12 Partnership exchangeable units $ 2.46 $ 2.53 The following summarizes the adjustments to our condensed consolidated statement of operations for 2018 to reflect our consolidated statement of operations as if we had continued to recognize revenue under the Previous Standards: • As described above, our transition to ASC 606 resulted in the deferral of franchise fees, recognition of franchise fees in connection with MFDAs where we received an equity interest in the equity method investee, and a change in the timing of recognizing gift card breakage income. The adjustments for 2018 to reflect the recognition of this revenue as if the Previous Standards were in effect consists of a $43 million increase in Franchise and property revenue and a $11 million increase in Income tax expense. • The adjustments to (income) loss from equity method investments for 2018 reflect the amount of losses from equity method investments we would not have recognized if the Previous Standards were in effect. There is no tax impact related to these adjustments. • As described above, under the Previous Standards our statement of operations did not reflect gross presentations of advertising fund contributions and expenses. Our transition to ASC 606 requires the presentation of advertising fund contributions and advertising fund expenses on a gross basis. The adjustments for 2018 reflect advertising fund contributions and expenses as if the Previous Standards were in effect consist of a $793 million decrease in Franchise and property revenues, a $785 million decrease in Selling, general and administrative expenses, a $1 million decrease in Other operating expenses (income), net, a $1 million increase in Interest expense, net, and a $2 million decrease in Income tax expense. Consolidated Statement of Cash Flows for 2018 The transition to ASC 606 had no net impact on our cash provided by operating activities and no impact on our cash used for investing activities or cash used for financing activities during 2018 . Total Amounts Under As Reported Adjustments Previous Standards Cash flows from operating activities: Net income $ 1,144 $ 32 $ 1,176 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 180 — 180 Amortization of deferred financing costs and debt issuance discount 29 — 29 (Income) loss from equity method investments (22 ) (6 ) (28 ) Loss (gain) on remeasurement of foreign denominated transactions (33 ) — (33 ) Net (gains) losses on derivatives (40 ) — (40 ) Share-based compensation expense 48 — 48 Deferred income taxes 29 9 38 Other 5 — 5 Changes in current assets and liabilities, excluding acquisitions and dispositions: Accounts and notes receivable 19 — 19 Inventories and prepaids and other current assets (7 ) 6 (1 ) Accounts and drafts payable 41 7 48 Other accrued liabilities and gift card liability (219 ) (6 ) (225 ) Tenant inducements paid to franchisees (52 ) — (52 ) Other long-term assets and liabilities 43 (42 ) 1 Net cash provided by operating activities $ 1,165 $ — $ 1,165 Consolidated Balance Sheet as of December 31, 2018 As Reported Total Amounts Under December 31, 2018 Adjustments Previous Standards ASSETS Current assets: Cash and cash equivalents $ 913 $ — $ 913 Accounts and notes receivable, net 452 — 452 Inventories, net 75 — 75 Prepaids and other current assets 60 17 77 Total current assets 1,500 17 1,517 Property and equipment, net 1,996 — 1,996 Intangible assets, net 10,463 — 10,463 Goodwill 5,486 — 5,486 Net investment in property leased to franchisees 54 — 54 Other assets, net 642 (101 ) 541 Total assets $ 20,141 $ (84 ) $ 20,057 LIABILITIES AND EQUITY Current liabilities: Accounts and drafts payable $ 513 $ 7 $ 520 Other accrued liabilities 637 (15 ) 622 Gift card liability 167 42 209 Current portion of long term debt and capital leases 91 — 91 Total current liabilities 1,408 34 1,442 Term debt, net of current portion 11,823 — 11,823 Capital leases, net of current portion 226 — 226 Other liabilities, net 1,547 (468 ) 1,079 Deferred income taxes, net 1,519 67 1,586 Total liabilities 16,523 (367 ) 16,156 Partners' capital Class A common units 4,323 155 4,478 Partnership exchangeable units 730 128 858 Accumulated other comprehensive income (loss) (1,437 ) — (1,437 ) Total Partners' capital 3,616 283 3,899 Noncontrolling interests 2 — 2 Total equity 3,618 283 3,901 Total liabilities and equity $ 20,141 $ (84 ) $ 20,057

Other Operating Expenses (Incom

Other Operating Expenses (Income), net	12 Months Ended
	Dec. 31, 2018
Other Income and Expenses [Abstract]
Other Operating Expenses (Income), net	Other Operating Expenses (Income), net Other operating expenses (income), net, consist of the following (in millions): 2018 2017 2016 Net losses on disposal of assets, restaurant closures and refranchisings $ 19 $ 29 $ 18 Litigation settlements and reserves, net 11 2 1 Net losses (gains) on foreign exchange (33 ) 77 (20 ) Other, net 11 1 — Other operating expenses (income), net $ 8 $ 109 $ (1 ) Net losses (gains) on disposal of assets, restaurant closures, and refranchisings represent sales of properties and other costs related to restaurant closures and refranchisings. Gains and losses recognized in the current period may reflect certain costs related to closures and refranchisings that occurred in previous periods. Litigation settlements and reserves, net primarily reflects accruals and payments made and proceeds received in connection with litigation matters. Net losses (gains) on foreign exchange is primarily related to revaluation of foreign denominated assets and liabilities. Other, net during 2018 is comprised primarily of a payment in connection with the settlement of certain provisions associated with the 2017 redemption of our preferred shares as a result of recently proposed Treasury regulations.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Letters of Credit As of December 31, 2018 , we had $20 million in irrevocable standby letters of credit outstanding, which were issued primarily to certain insurance carriers to guarantee payments of deductibles for various insurance programs, such as health and commercial liability insurance. These letters of credit outstanding are secured by the collateral under our Revolving Credit Facility. As of December 31, 2018 , no amounts had been drawn on any of these irrevocable standby letters of credit. Purchase Commitments We have arrangements for information technology and telecommunication services with an aggregate contractual obligation of $41 million over the next three years , some of which have early termination fees. We also enter into commitments to purchase advertising. As of December 31, 2018 , these commitments totaled $380 million and run through 2024 . Litigation From time to time, we are involved in legal proceedings arising in the ordinary course of business relating to matters including, but not limited to, disputes with franchisees, suppliers, employees and customers, as well as disputes over our intellectual property. On June 19, 2017, a claim was filed in the Ontario Superior Court of Justice against The TDL Group Corp, a subsidiary of RBI, RBI, the Tim Hortons Ad Fund and certain individual defendants. The plaintiff, a franchisee of two Tim Hortons restaurants, seeks to certify a class of all persons who have carried on business as a Tim Hortons franchisee in Canada at any time after December 15, 2014. The claim alleges various causes of action against the defendants in relation to the purported misuse of amounts paid by members of the proposed class to the Tim Hortons Canada advertising fund (the “Ad Fund”). The plaintiff seeks to have the Ad Fund franchisee contributions held in trust for the benefit of members of the proposed class, an accounting of the Ad Fund, as well as damages for breach of contract, breach of trust, breach of the statutory duty of fair dealing, and breach of fiduciary duties. On October 6, 2017, a claim was filed in the Ontario Superior Court of Justice against the same defendants as named above. The plaintiffs, two franchisees of Tim Hortons restaurants, seek to certify a class of all persons who have carried on business as a Tim Hortons franchisee at any time after March 8, 2017. The claim alleges various causes of action against the defendants in relation to the purported adverse treatment of member and potential member franchisees of the Great White North Franchisee Association. The plaintiffs seek damages for, among other things, breach of contract, breach of the statutory duty of fair dealing, and breach of the franchisees’ statutory right of association. In connection with these two lawsuits, the court granted our motion to strike the individuals named in the lawsuits, RBI and the Tim Hortons Ad Fund on October 22, 2018. The only defendant that remains in the lawsuits is The TDL Group Corp. On July 24, 2018, a complaint for declaratory relief was filed against Tim Hortons USA, Inc. (“THUSA”) and Restaurant Brands International Limited Partnership in the Circuit Court of the 11th Judicial Circuit in Miami-Dade County, Florida by Great White North Franchisee Association - USA, Inc., on behalf of its members. The complaint alleges certain breaches of the franchise agreements between THUSA and its franchisees and the implied covenant of good faith and fair dealing, as well as violations of the U.S. franchise rules and the Florida Deceptive and Unfair Trade Practices Act. On October 5, 2018, a class action complaint was filed against Burger King Worldwide, Inc. (“BKW”) and Burger King Corporation (“BKC”) in the U.S. District Court for the Southern District of Florida by Jarvis Arrington, individually and on behalf of all others similarly situated. On October 18, 2018, a second class action complaint was filed against RBI, BKW and BKC in the U.S. District Court for the Southern District of Florida by Monique Michel, individually and on behalf of all others similarly situated. On October 31, 2018, a third class action complaint was filed against BKC and BKW in the U.S. District Court for the Southern District of Florida by Geneva Blanchard and Tiffany Miller, individually and on behalf of all others similarly situated. On November 2, 2018, a fourth class action complaint was filed against RBI, BKW and BKC in the U.S. District Court for the Southern District of Florida by Sandra Muster, individually and on behalf of all others similarly situated. These complaints allege that the defendants violated Section 1 of the Sherman Act by incorporating an employee no-solicitation and no-hiring clause in the standard form franchise agreement all Burger King franchisees are required to sign. Each plaintiff seeks injunctive relief and damages for himself or herself and other members of the class. While we believe the claims are without merit, we are unable to predict the ultimate outcome of these cases or estimate the range of possible loss, if any.

Segment Reporting and Geographi

Segment Reporting and Geographical Information	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Segment Reporting and Geographical Information	Segment Reporting and Geographical Information As stated in Note 1, Description of Business and Organization , we manage three brands. Under the Tim Hortons brand, we operate in the donut/coffee/tea category of the quick service segment of the restaurant industry. Under the Burger King brand, we operate in the fast food hamburger restaurant category of the quick service segment of the restaurant industry. Under the Popeyes brand, we operate in the chicken category of the quick service segment of the restaurant industry. Our business generates revenue from the following sources: (i) franchise revenues, consisting primarily of royalties based on a percentage of sales reported by franchise restaurants and franchise fees paid by franchisees; (ii) property revenues from properties we lease or sublease to franchisees; and (iii) sales at restaurants owned by us (“Company restaurants”). In addition, our TH business generates revenue from sales to franchisees related to our supply chain operations, including manufacturing, procurement, warehousing and distribution, as well as sales to retailers. Each brand is managed by a brand president that reports directly to our Chief Executive Officer, who is our Chief Operating Decision Maker. Therefore, we have three operating segments: (1) TH, which includes all operations of our Tim Hortons brand, (2) BK, which includes all operations of our Burger King brand, and (3) PLK, which includes all operations of our Popeyes brand. Our three operating segments represent our reportable segments. As stated in Note 16, Revenue Recognition , we transitioned to ASC 606 on January 1, 2018 using the modified retrospective transition method. Our Financial Statements reflect the application of ASC 606 guidance beginning in 2018, while our Financial Statements for prior periods were prepared under the guidance of the Previous Standards. For comparability purposes, we have disclosed 2018 total revenues by operating segment under the Previous Standards as well as segment income with a reconciliation to net income under the Previous Standards. See Note 16, Revenue Recognition , for further details of the effects of this change in accounting principle on total revenues and net income. PLK revenues and segment income from the acquisition date of March 27, 2017 through December 31, 2017 are included in our consolidated statement of operations for 2017. The following tables present revenues, by segment and by country, depreciation and amortization, (income) loss from equity method investments, and capital expenditures by segment (in millions): 2018 As Reported 2018 Amounts Under Previous Standards 2017 2016 Revenues by operating segment: TH $ 3,292 $ 3,077 $ 3,155 $ 3,001 BK 1,651 1,251 1,219 1,145 PLK 414 279 202 — Total $ 5,357 $ 4,607 $ 4,576 $ 4,146 Revenues by country (a): Canada $ 2,984 $ 2,832 $ 2,672 United States 1,785 1,190 1,004 Other 588 554 470 Total $ 5,357 $ 4,576 $ 4,146 Depreciation and amortization: TH $ 108 $ 110 $ 108 BK 61 62 64 PLK 11 10 — Total $ 180 $ 182 $ 172 (Income) loss from equity method investments: TH $ (6 ) $ (8 ) $ (8 ) BK (16 ) (4 ) (12 ) Total $ (22 ) $ (12 ) $ (20 ) Capital expenditures: TH $ 59 $ 13 $ 12 BK 25 23 22 PLK 2 1 — Total $ 86 $ 37 $ 34 (a) Only Canada and the United States represented 10% or more of our total revenues in each period presented. Total assets by segment, and long-lived assets by segment and country are as follows (in millions): Assets Long-Lived Assets As of December 31, As of December 31, 2018 2017 2018 2017 By operating segment: TH $ 12,666 $ 13,733 $ 1,226 $ 1,351 BK 4,514 4,633 729 751 PLK 2,420 2,440 95 102 Unallocated 541 418 — — Total $ 20,141 $ 21,224 $ 2,050 $ 2,204 By country: Canada $ 945 $ 1,059 United States 1,098 1,138 Other 7 7 Total $ 2,050 $ 2,204 Long-lived assets include property and equipment, net, and net investment in property leased to franchisees. Only Canada and the United States represented 10% or more of our total long-lived assets as of December 31, 2018 and December 31, 2017 . Our measure of segment income is Adjusted EBITDA. Adjusted EBITDA represents earnings (net income or loss) before interest expense, net, loss on early extinguishment of debt, income tax expense (benefit), and depreciation and amortization, adjusted to exclude the non-cash impact of share-based compensation and non-cash incentive compensation expense and (income) loss from equity method investments, net of cash distributions received from equity method investments, as well as other operating expenses (income), net. Other specifically identified costs associated with non-recurring projects are also excluded from Adjusted EBITDA, including fees and expenses associated with the Popeyes Acquisition (“PLK Transaction costs”), Corporate restructuring and tax advisory fees related to the interpretation and implementation of the Tax Act, including Treasury regulations proposed in late 2018, non-operational Office centralization and relocation costs in connection with the centralization and relocation of our Canadian and U.S. restaurant support centers to new offices in Toronto, Ontario, and Miami, Florida, respectively, and integration costs associated with the acquisition of Tim Hortons. Adjusted EBITDA is used by management to measure operating performance of the business, excluding these non-cash and other specifically identified items that management believes are not relevant to management’s assessment of operating performance or the performance of an acquired business. A reconciliation of segment income to net income (loss) consists of the following (in millions): 2018 As Reported 2018 Amounts Under Previous Standards 2017 2016 Segment income: TH $ 1,127 $ 1,128 $ 1,136 $ 1,072 BK 928 950 903 816 PLK 157 169 107 — Adjusted EBITDA 2,212 2,247 2,146 1,888 Share-based compensation and non-cash incentive compensation expense 55 55 55 42 PLK Transaction costs 10 10 62 — Corporate restructuring and tax advisory fees 25 25 2 — Office centralization and relocation costs 20 20 — — Integration costs — — — 16 Impact of equity method investments (a) (3 ) (9 ) 1 (8 ) Other operating expenses (income), net 8 7 109 (1 ) EBITDA 2,097 2,139 1,917 1,839 Depreciation and amortization 180 180 182 172 Income from operations 1,917 1,959 1,735 1,667 Interest expense, net 535 536 512 467 Loss on early extinguishment of debt — — 122 — Income tax expense (benefit) 238 247 (134 ) 244 Net income (loss) $ 1,144 $ 1,176 $ 1,235 $ 956 (a) Represents (i) (income) loss from equity method investments and (ii) cash distributions received from our equity method investments. Cash distributions received from our equity method investments are included in segment income.

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	Quarterly Financial Data (Unaudited) Our Financial Statements reflect the application of ASC 606 guidance beginning in 2018, while our consolidated financial statements for prior periods were prepared under the guidance of the Previous Standards. As such, 2018 results are not comparable to 2017 results. Summarized unaudited quarterly financial data (in millions, except per share data) was as follows: Quarters Ended March 31, June 30, September 30, December 31, 2018 2017 2018 2017 2018 2017 2018 2017 Total revenues $ 1,254 $ 1,001 $ 1,343 $ 1,132 $ 1,375 $ 1,209 $ 1,385 $ 1,234 Income from operations $ 421 $ 336 $ 503 $ 415 $ 477 $ 479 $ 516 $ 505 Net income $ 279 $ 167 $ 314 $ 243 $ 250 $ 247 $ 301 $ 578 Basic and diluted earnings per unit Class A common units $ 0.73 $ 0.25 $ 0.83 $ 0.44 $ 0.66 $ 0.45 $ 0.81 $ 1.96 Partnership exchangeable units $ 0.60 $ 0.21 $ 0.67 $ 0.38 $ 0.53 $ 0.39 $ 0.65 $ 1.64

Supplemental Financial Informat

Supplemental Financial Information	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplemental Financial Information	Supplemental Financial Information On May 22, 2015, 1011778 B.C. Unlimited Liability Company (the “Parent Issuer”) and New Red Finance Inc. (the “Co-Issuer” and together with the Parent Issuer, the “Issuers”) entered into an amended credit agreement that provides for obligations under the Credit Facilities. On May 22, 2015 the Issuers entered into the 2015 Senior Notes Indenture with respect to the 2015 Senior Notes. On October 8, 2014 the Issuers entered into the 2014 Senior Notes Indenture with respect to the 2014 Senior Notes. The agreement governing our Credit Facilities, the 2015 Senior Notes Indenture and the 2014 Senior Notes Indenture allow the financial reporting obligation of the Parent Issuer to be satisfied through the reporting of Partnership’s consolidated financial information, provided that the consolidated financial information of the Parent Issuer and its restricted subsidiaries is presented on a standalone basis. The following represents the condensed consolidating financial information for the Parent Issuer and its restricted subsidiaries (“Consolidated Borrowers”) on a consolidated basis, together with eliminations, as of and for the periods indicated. The condensed consolidating financial information of Partnership is combined with the financial information of its wholly-owned subsidiaries that are also parent entities of the Parent Issuer and presented in a single column under the heading “RBILP”. The consolidating financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the Issuers and Partnership operated as independent entities. RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Balance Sheets (In millions) As of December 31, 2018 Consolidated RBILP Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 913 $ — $ — $ 913 Accounts and notes receivable, net 452 — — 452 Inventories, net 75 — — 75 Prepaids and other current assets 60 — — 60 Total current assets 1,500 — — 1,500 Property and equipment, net 1,996 — — 1,996 Intangible assets, net 10,463 — — 10,463 Goodwill 5,486 — — 5,486 Net investment in property leased to franchisees 54 — — 54 Intercompany receivable — 207 (207 ) — Investment in subsidiaries — 3,618 (3,618 ) — Other assets, net 642 — — 642 Total assets $ 20,141 $ 3,825 $ (3,825 ) $ 20,141 LIABILITIES AND EQUITY Current liabilities: Accounts and drafts payable $ 513 $ — $ — $ 513 Other accrued liabilities 430 207 — 637 Gift card liability 167 — — 167 Current portion of long term debt and capital leases 91 — — 91 Total current liabilities 1,201 207 — 1,408 Term debt, net of current portion 11,823 — — 11,823 Capital leases, net of current portion 226 — — 226 Other liabilities, net 1,547 — — 1,547 Payables to affiliates 207 — (207 ) — Deferred income taxes, net 1,519 — — 1,519 Total liabilities 16,523 207 (207 ) 16,523 Partners’ capital: Class A common units — 4,323 — 4,323 Partnership exchangeable units — 730 — 730 Common shares 3,071 — (3,071 ) — Retained earnings 1,982 — (1,982 ) — Accumulated other comprehensive income (loss) (1,437 ) (1,437 ) 1,437 (1,437 ) Total Partners’ capital/shareholders’ equity 3,616 3,616 (3,616 ) 3,616 Noncontrolling interests 2 2 (2 ) 2 Total equity 3,618 3,618 (3,618 ) 3,618 Total liabilities and equity $ 20,141 $ 3,825 $ (3,825 ) $ 20,141 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Balance Sheets (In millions) As of December 31, 2017 Consolidated RBILP Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 1,097 $ — $ — $ 1,097 Accounts and notes receivable, net 489 — — 489 Inventories, net 78 — — 78 Prepaids and other current assets 86 — — 86 Total current assets 1,750 — — 1,750 Property and equipment, net 2,133 — — 2,133 Intangible assets, net 11,062 — — 11,062 Goodwill 5,782 — — 5,782 Net investment in property leased to franchisees 71 — — 71 Intercompany receivable — 97 (97 ) — Investment in subsidiaries — 4,561 (4,561 ) — Other assets, net 426 — — 426 Total assets $ 21,224 $ 4,658 $ (4,658 ) $ 21,224 LIABILITIES AND EQUITY Current liabilities: Accounts and drafts payable $ 496 $ — $ — $ 496 Other accrued liabilities 769 97 — 866 Gift card liability 215 — — 215 Current portion of long term debt and capital leases 78 — — 78 Total current liabilities 1,558 97 — 1,655 Term debt, net of current portion 11,801 — — 11,801 Capital leases, net of current portion 244 — — 244 Other liabilities, net 1,455 — — 1,455 Payables to affiliates 97 — (97 ) — Deferred income taxes, net 1,508 — — 1,508 Total liabilities 16,663 97 (97 ) 16,663 Partners’ capital: Class A common units — 4,168 — 4,168 Partnership exchangeable units — 1,276 — 1,276 Common shares 3,516 — (3,516 ) — Retained earnings 1,928 — (1,928 ) — Accumulated other comprehensive income (loss) (884 ) (884 ) 884 (884 ) Total Partners’ capital/shareholders’ equity 4,560 4,560 (4,560 ) 4,560 Noncontrolling interests 1 1 (1 ) 1 Total equity 4,561 4,561 (4,561 ) 4,561 Total liabilities and equity $ 21,224 $ 4,658 $ (4,658 ) $ 21,224 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) 2018 Consolidated RBILP Eliminations Consolidated Revenues: Sales $ 2,355 $ — $ — $ 2,355 Franchise and property revenues 3,002 — — 3,002 Total revenues 5,357 — — 5,357 Operating costs and expenses: Cost of sales 1,818 — — 1,818 Franchise and property expenses 422 — — 422 Selling, general and administrative expenses 1,214 — — 1,214 (Income) loss from equity method investments (22 ) — — (22 ) Other operating expenses (income), net 8 — — 8 Total operating costs and expenses 3,440 — — 3,440 Income from operations 1,917 — — 1,917 Interest expense, net 535 — — 535 Income before income taxes 1,382 — — 1,382 Income tax (benefit) expense 238 — — 238 Net income 1,144 — — 1,144 Equity in earnings of consolidated subsidiaries — 1,144 (1,144 ) — Net income (loss) 1,144 1,144 (1,144 ) 1,144 Net income (loss) attributable to noncontrolling interests 1 1 (1 ) 1 Net income (loss) attributable to common unitholders / shareholders $ 1,143 $ 1,143 $ (1,143 ) $ 1,143 Total comprehensive income (loss) $ 591 $ 591 $ (591 ) $ 591 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) 2017 Consolidated RBILP Eliminations Consolidated Revenues: Sales $ 2,390 $ — $ — $ 2,390 Franchise and property revenues 2,186 — — 2,186 Total revenues 4,576 — — 4,576 Operating costs and expenses: Cost of sales 1,850 — — 1,850 Franchise and property expenses 478 — — 478 Selling, general and administrative expenses 416 — — 416 (Income) loss from equity method investments (12 ) — — (12 ) Other operating expenses (income), net 109 — — 109 Total operating costs and expenses 2,841 — — 2,841 Income from operations 1,735 — — 1,735 Interest expense, net 512 — — 512 Loss on early extinguishment of debt 122 — — 122 Income before income taxes 1,101 — — 1,101 Income tax expense (134 ) — — (134 ) Net income 1,235 — — 1,235 Equity in earnings of consolidated subsidiaries — 1,235 (1,235 ) — Net income (loss) 1,235 1,235 (1,235 ) 1,235 Net income (loss) attributable to noncontrolling interests 2 2 (2 ) 2 Partnership preferred unit distributions — 256 — 256 Gain on redemption of Partnership preferred units — (234 ) — (234 ) Net income (loss) attributable to common unitholders / shareholders $ 1,233 $ 1,211 $ (1,233 ) $ 1,211 Total comprehensive income (loss) $ 1,706 $ 1,706 $ (1,706 ) $ 1,706 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) 2016 Consolidated RBILP Eliminations Consolidated Revenues: Sales $ 2,205 $ — $ — $ 2,205 Franchise and property revenues 1,941 — — 1,941 Total revenues 4,146 — — 4,146 Operating costs and expenses: Cost of sales 1,727 — — 1,727 Franchise and property expenses 454 — — 454 Selling, general and administrative expenses 319 — — 319 (Income) loss from equity method investments (20 ) — — (20 ) Other operating expenses (income), net (1 ) — — (1 ) Total operating costs and expenses 2,479 — — 2,479 Income from operations 1,667 — — 1,667 Interest expense, net 467 — — 467 Income before income taxes 1,200 — — 1,200 Income tax expense 244 — — 244 Net income 956 — — 956 Equity in earnings of consolidated subsidiaries — 956 (956 ) — Net income (loss) 956 956 (956 ) 956 Net income (loss) attributable to noncontrolling interests 3 3 (3 ) 3 Partnership preferred unit distributions — 270 — 270 Net income (loss) attributable to common unitholders / shareholders $ 953 $ 683 $ (953 ) $ 683 Total comprehensive income (loss) $ 1,068 $ 1,068 $ (1,068 ) $ 1,068 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) 2018 Consolidated Borrowers RBILP Eliminations Consolidated Cash flows from operating activities: Net income $ 1,144 $ 1,144 $ (1,144 ) $ 1,144 Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — (1,144 ) 1,144 — Depreciation and amortization 180 — — 180 Amortization of deferred financing costs and debt issuance discount 29 — — 29 (Income) loss from equity method investments (22 ) — — (22 ) Loss (gain) on remeasurement of foreign denominated transactions (33 ) — — (33 ) Net (gains) losses on derivatives (40 ) — — (40 ) Share-based compensation expense 48 — — 48 Deferred income taxes 29 — — 29 Other 5 — — 5 Changes in current assets and liabilities, excluding acquisitions and dispositions: Accounts and notes receivable 19 — — 19 Inventories and prepaids and other current assets (7 ) — — (7 ) Accounts and drafts payable 41 — — 41 Other accrued liabilities and gift card liability (219 ) — — (219 ) Tenant inducements paid to franchisees (52 ) — — (52 ) Other long-term assets and liabilities 43 — — 43 Net cash provided by operating activities 1,165 — — 1,165 Cash flows from investing activities: Payments for property and equipment (86 ) — — (86 ) Proceeds from disposal of assets, restaurant closures and refranchisings 8 — — 8 Return of investment on direct financing leases 16 — — 16 Settlement/sale of derivatives, net 17 — — 17 Other investing activities, net 1 — — 1 Net cash provided by (used for) investing activities (44 ) — — (44 ) Cash flows from financing activities: Proceeds from issuance of long-term debt 75 — — 75 Repayments of long-term debt and capital leases (74 ) — — (74 ) Distributions to RBI for payments in connection with redemption of Preferred Shares — (60 ) — (60 ) Payment of financing costs (3 ) — — (3 ) Distributions paid on common, preferred and Partnership exchangeable units — (728 ) — (728 ) Repurchase of Partnership exchangeable units — (561 ) — (561 ) Capital contribution from RBI Inc. 61 — — 61 Distributions from subsidiaries (1,349 ) 1,349 — — Other financing activities, net 5 — — 5 Net cash provided by (used for) financing activities (1,285 ) — — (1,285 ) Effect of exchange rates on cash and cash equivalents (20 ) — — (20 ) Increase (decrease) in cash and cash equivalents (184 ) — — (184 ) Cash and cash equivalents at beginning of period 1,097 — — 1,097 Cash and cash equivalents at end of period $ 913 $ — $ — $ 913 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) 2017 Consolidated Borrowers RBILP Eliminations Consolidated Cash flows from operating activities: Net income $ 1,235 $ 1,235 $ (1,235 ) $ 1,235 Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — (1,235 ) 1,235 — Depreciation and amortization 182 — — 182 Premiums paid and non-cash loss on early extinguishment of debt 119 — — 119 Amortization of deferred financing costs and debt issuance discount 33 — — 33 (Income) loss from equity method investments (12 ) — — (12 ) Loss (gain) on remeasurement of foreign denominated transactions 77 — — 77 Net losses on derivatives 31 — — 31 Share-based compensation expense 48 — — 48 Deferred income taxes (742 ) — — (742 ) Other 18 — — 18 Changes in current assets and liabilities, excluding acquisitions and dispositions: Accounts and notes receivable (30 ) — — (30 ) Inventories and prepaids and other current assets 19 — — 19 Accounts and drafts payable 14 — — 14 Other accrued liabilities and gift card liability 360 — — 360 Tenant inducements paid to franchisees (20 ) — — (20 ) Other long-term assets and liabilities 99 — — 99 Net cash provided by operating activities 1,431 — — 1,431 Cash flows from investing activities: Payments for property and equipment (37 ) — — (37 ) Proceeds from disposal of assets, restaurant closures and refranchisings 26 — — 26 Net payment for purchase of Popeyes, net of cash acquired (1,636 ) — — (1,636 ) Return of investment on direct financing leases 16 — — 16 Settlement/sale of derivatives, net 772 — — 772 Other investing activities, net 1 — — 1 Net cash provided by (used for) investing activities (858 ) — — (858 ) Cash flows from financing activities: Proceeds from issuance of long-term debt 5,850 — — 5,850 Repayments of long-term debt and capital leases (2,742 ) — — (2,742 ) Distributions to RBI for payments in connection with redemption of Preferred Shares — (3,006 ) — (3,006 ) Payment of financing costs (63 ) — — (63 ) Distributions paid on common, preferred and Partnership exchangeable units — (664 ) — (664 ) Repurchase of Partnership exchangeable units — (330 ) — (330 ) Capital contribution from RBI Inc. 29 — — 29 Distributions from subsidiaries (4,000 ) 4,000 — — Other financing activities, net (10 ) — — (10 ) Net cash provided by (used for) financing activities (936 ) — — (936 ) Effect of exchange rates on cash and cash equivalents 24 — — 24 Increase (decrease) in cash and cash equivalents (339 ) — — (339 ) Cash and cash equivalents at beginning of period 1,436 — — 1,436 Cash and cash equivalents at end of period $ 1,097 $ — $ — $ 1,097 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) 2016 Consolidated Borrowers RBILP Eliminations Consolidated Cash flows from operating activities: Net income $ 956 $ 956 $ (956 ) $ 956 Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — (956 ) 956 — Depreciation and amortization 172 — — 172 Amortization of deferred financing costs and debt issuance discount 39 — — 39 (Income) loss from equity method investments (20 ) — — (20 ) Loss (gain) on remeasurement of foreign denominated transactions (20 ) — — (20 ) Net losses on derivatives 21 — — 21 Share-based compensation expense 35 — — 35 Deferred income taxes 80 — — 80 Other 4 — — 4 Changes in current assets and liabilities, excluding acquisitions and dispositions: Accounts and notes receivable (16 ) — — (16 ) Inventories and prepaids and other current assets (10 ) — — (10 ) Accounts and drafts payable 16 — — 16 Other accrued liabilities and gift card liability (1 ) — — (1 ) Tenant inducements paid to franchisees (19 ) — — (19 ) Other long-term assets and liabilities (23 ) — — (23 ) Net cash provided by operating activities 1,214 — — 1,214 Cash flows from investing activities: Payments for property and equipment (34 ) — — (34 ) Proceeds from disposal of assets, restaurant closures and refranchisings 30 — — 30 Return of investment on direct financing leases 17 — — 17 Settlement/sale of derivatives, net 11 — — 11 Other investing activities, net 3 — — 3 Net cash provided by (used for) investing activities 27 — — 27 Cash flows from financing activities: Repayments of long-term debt and capital leases (70 ) — — (70 ) Distributions paid on common, preferred and Partnership exchangeable units — (538 ) — (538 ) Capital contribution from RBI Inc. 14 — — 14 Excess tax benefits from share-based compensation 8 — — 8 Distributions from subsidiaries (538 ) 538 — — Other financing activities, net (5 ) — — (5 ) Net cash provided by (used for) financing activities (591 ) — — (591 ) Effect of exchange rates on cash and cash equivalents (2 ) — — (2 ) Increase (decrease) in cash and cash equivalents 648 — — 648 Cash and cash equivalents at beginning of period 788 — — 788 Cash and cash equivalents at end of period $ 1,436 $ — $ — $ 1,436

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Dividends On January 4, 2019 , RBI paid a cash dividend of $0.45 per RBI common share to common shareholders of record on December 15, 2018 . Partnership made a distribution to RBI as holder of Class A common units in the amount of the aggregate dividends declared and paid by RBI on RBI common shares and also made a distribution in respect of each Partnership exchangeable unit in the amount of $0.45 per exchangeable unit to holders of record on December 15, 2018 . On January 22, 2019 , the RBI board of directors declared a cash dividend of $0.50 per RBI common share for the first quarter of 2019. The dividend will be paid on April 3, 2019 to RBI common shareholders of record on March 15, 2019 . Partnership will make a distribution to RBI as holder of Class A common units in the amount of the aggregate dividends declared and paid by RBI on RBI common shares. Partnership will also make a distribution in respect of each Partnership exchangeable unit in the amount of $0.50 per Partnership exchangeable unit, and the record date and payment date for such distribution will be the same as the record date and payment date for the cash dividend per RBI common share set forth above.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) and related rules and regulations of the U.S. Securities and Exchange Commission requires our management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include our accounts and the accounts of entities in which we have a controlling financial interest, the usual condition of which is ownership of a majority voting interest. All material intercompany balances and transactions have been eliminated in consolidation. Investments in other affiliates that are owned 50% or less where we have significant influence are accounted for by the equity method. We also consider for consolidation entities in which we have certain interests, where the controlling financial interest may be achieved through arrangements that do not involve voting interests. Such an entity, known as a variable interest entity (“VIE”), is required to be consolidated by its primary beneficiary. The primary beneficiary is the entity that possesses the power to direct the activities of the VIE that most significantly impact its economic performance and has the obligation to absorb losses or the right to receive benefits from the VIE that are significant to it. Our maximum exposure to loss resulting from involvement with VIEs is attributable to accounts and notes receivable balances, outstanding loan guarantees and future lease payments, where applicable. As our franchise and master franchise arrangements provide the franchise and master franchise entities the power to direct the activities that most significantly impact their economic performance, we do not consider ourselves the primary beneficiary of any such entity that might be a VIE. Tim Hortons has historically entered into certain arrangements in which an operator acquires the right to operate a restaurant, but Tim Hortons owns the restaurant’s assets. In these arrangements, Tim Hortons has the ability to determine which operators manage the restaurants and for what duration. We perform an analysis to determine if the legal entity in which operations are conducted is a VIE and consolidate a VIE entity if we also determine Tim Hortons is the entity’s primary beneficiary (“Restaurant VIEs”). As of December 31, 2018 and 2017 , we determined that we are the primary beneficiary of 17 and 31 Restaurant VIEs, respectively, and accordingly, have consolidated the results of operations, assets and liabilities, and cash flows of these Restaurant VIEs in our consolidated financial statements. Material intercompany accounts and transactions have been eliminated in consolidation. Assets and liabilities related to consolidated VIEs are not significant to our total consolidated assets and liabilities. Liabilities recognized as a result of consolidating these VIEs do not necessarily represent additional claims on our general assets; rather, they represent claims against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims by our creditors as they are not legally included within our general assets.
Reclassifications	Reclassifications Certain prior year amounts in the accompanying consolidated financial statements and notes to the consolidated financial statements have been reclassified in order to be comparable with the current year classifications.
Foreign Currency Translation and Transaction Gains and Losses	Foreign Currency Translation and Transaction Gains and Losses Our functional currency is the U.S. dollar, since our term loan and senior secured notes are denominated in U.S. dollars. The functional currency of each of our operating subsidiaries is generally the currency of the economic environment in which the subsidiary primarily does business. Our foreign subsidiaries’ financial statements are translated into U.S. dollars using the foreign exchange rates applicable to the dates of the financial statements. Assets and liabilities are translated using the end-of-period spot foreign exchange rates. Income, expenses and cash flows are translated at the average foreign exchange rates for each period. Equity accounts are translated at historical foreign exchange rates. The effects of these translation adjustments are reported as a component of accumulated other comprehensive income (loss) (“AOCI”) in the consolidated statements of equity. For any transaction that is denominated in a currency different from the entity’s functional currency, we record a gain or loss based on the difference between the foreign exchange rate at the transaction date and the foreign exchange rate at the transaction settlement date (or rate at period end, if unsettled) which is included within other operating expenses (income), net in the consolidated statements of operations.
Cash and Cash Equivalents	Cash and Cash Equivalents All highly liquid investments with original maturities of three months or less and credit card receivables are considered cash equivalents.
Inventories	Inventories Inventories are carried at the lower of cost or net realizable value and consist primarily of raw materials such as green coffee beans and finished goods such as new equipment, parts, paper supplies and restaurant food items. The moving average method is used to determine the cost of raw material and finished goods inventories held for sale to Tim Hortons franchisees.
Property and Equipment, net	Property and Equipment, net We record property and equipment at historical cost less accumulated depreciation and amortization, which is recognized using the straight-line method over the following estimated useful lives: (i) buildings and improvements – up to 40 years ; (ii) restaurant equipment – up to 17 years ; (iii) furniture, fixtures and other – up to 10 years ; (iv) manufacturing equipment – up to 25 years ; and (v) capital leases – up to 40 years or lease term. Leasehold improvements to properties where we are the lessee are amortized over the lesser of the remaining term of the lease or the estimated useful life of the improvement. We are considered to be the owner of certain restaurants leased from unrelated lessors because Tim Hortons constructed some of the structural elements of those restaurants. Accordingly, lessors’ contributions to the construction costs of these restaurants was recognized as other debt and was $71 million and $83 million at December 31, 2018 and 2017 , respectively. Major improvements are capitalized, while maintenance and repairs are expensed when incurred.
Leases	Leases We define lease term as the initial term of a lease plus any renewals covered by bargain renewal options or that are reasonably assured of exercise because non-renewal would create an economic penalty, plus any periods that the lessee has use of the property but is not charged rent by a landlord (rent holiday). We record rental income and rental expense for operating leases on a straight-line basis over the lease term, net of any applicable lease incentive amortization. Contingent rental income is recognized on an accrual basis as earned. Assets we acquire as lessee under capital leases are stated at the lower of the present value of future minimum lease payments or fair market value at the date of inception of the lease. Capital lease assets are depreciated using the straight-line method over the shorter of the useful life of the asset or the underlying lease term. We also have net investments in properties leased to franchisees, which meet the criteria of direct financing leases. Investments in direct financing leases are recorded on a net basis, consisting of the gross investment and residual value in the lease, less unearned income. Earned income on direct financing leases is recognized when earned and collectability is reasonably assured. Unearned income is recognized over the lease term yielding a constant periodic rate of return on the net investment in the lease. Direct financing leases are reviewed for impairment whenever events or circumstances indicate that the carrying amount of the asset may not be recoverable based on the payment history under the lease. We have recorded favorable and unfavorable operating leases in connection with the acquisition method of accounting. We amortize favorable and unfavorable leases on a straight-line basis over the remaining term of the leases, as determined at the acquisition date.
Leases	Leases We define lease term as the initial term of a lease plus any renewals covered by bargain renewal options or that are reasonably assured of exercise because non-renewal would create an economic penalty, plus any periods that the lessee has use of the property but is not charged rent by a landlord (rent holiday). We record rental income and rental expense for operating leases on a straight-line basis over the lease term, net of any applicable lease incentive amortization. Contingent rental income is recognized on an accrual basis as earned. Assets we acquire as lessee under capital leases are stated at the lower of the present value of future minimum lease payments or fair market value at the date of inception of the lease. Capital lease assets are depreciated using the straight-line method over the shorter of the useful life of the asset or the underlying lease term. We also have net investments in properties leased to franchisees, which meet the criteria of direct financing leases. Investments in direct financing leases are recorded on a net basis, consisting of the gross investment and residual value in the lease, less unearned income. Earned income on direct financing leases is recognized when earned and collectability is reasonably assured. Unearned income is recognized over the lease term yielding a constant periodic rate of return on the net investment in the lease. Direct financing leases are reviewed for impairment whenever events or circumstances indicate that the carrying amount of the asset may not be recoverable based on the payment history under the lease. We have recorded favorable and unfavorable operating leases in connection with the acquisition method of accounting. We amortize favorable and unfavorable leases on a straight-line basis over the remaining term of the leases, as determined at the acquisition date.
Goodwill and Intangible Assets Not Subject to Amortization	Goodwill and Intangible Assets Not Subject to Amortization Goodwill represents the excess of the purchase price over the fair value of assets acquired and liabilities assumed in connection with the acquisition of Popeyes in 2017, the acquisition of Tim Hortons in 2014 and the acquisition of Burger King Holdings, Inc. by 3G Capital Partners Ltd. Our indefinite-lived intangible assets consist of the Tim Hortons brand, the Burger King brand, and the Popeyes brand (each a “Brand” and together, the “Brands”). Goodwill and the Brands are tested for impairment at least annually as of October 1 of each year and more often if an event occurs or circumstances change which indicate impairment might exist. Our annual impairment tests of goodwill and the Brands may be completed through qualitative assessments. We may elect to bypass the qualitative assessment and proceed directly to a quantitative impairment test for any reporting unit or Brand in any period. We can resume the qualitative assessment for any reporting unit or Brand in any subsequent period. Under a qualitative approach, our impairment review for goodwill consists of an assessment of whether it is more-likely-than-not that a reporting unit’s fair value is less than its carrying amount. If we elect to bypass the qualitative assessment for any reporting unit, or if a qualitative assessment indicates it is more-likely-than-not that the estimated carrying value of a reporting unit exceeds its fair value, we perform a two-step quantitative goodwill impairment test. The first step requires us to estimate the fair value of the reporting unit. If the fair value of the reporting unit is less than its carrying amount, the estimated fair value of the reporting unit is allocated to all its underlying assets and liabilities, including both recognized and unrecognized tangible and intangible assets, based on their fair value. If necessary, goodwill is then written down to its implied fair value. Under a qualitative approach, our impairment review for the Brands consists of an assessment of whether it is more-likely-than-not that a Brand’s fair value is less than its carrying amount. If we elect to bypass the qualitative assessment for a Brand, or if a qualitative assessment indicates it is more-likely-than-not that the estimated carrying value of a Brand exceeds its fair value, we estimate the fair value of the Brand and compare it to its carrying amount. If the carrying amount exceeds fair value, an impairment loss is recognized in an amount equal to that excess.
Long-Lived Assets	Long-Lived Assets Long-lived assets, such as property and equipment and intangible assets subject to amortization, are tested for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset or asset group may not be recoverable. Some of the events or changes in circumstances that would trigger an impairment review include, but are not limited to, bankruptcy proceedings or other significant financial distress of a lessee; significant negative industry or economic trends; knowledge of transactions involving the sale of similar property at amounts below the carrying value; or our expectation to dispose of long-lived assets before the end of their estimated useful lives. The impairment test for long-lived assets requires us to assess the recoverability of long-lived assets by comparing their net carrying value to the sum of undiscounted estimated future cash flows directly associated with and arising from use and eventual disposition of the assets or asset group. Long-lived assets are grouped for recognition and measurement of impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. If the net carrying value of a group of long-lived assets exceeds the sum of related undiscounted estimated future cash flows, we record an impairment charge equal to the excess, if any, of the net carrying value over fair value.
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss) Other comprehensive income (loss) (“OCI”) refers to revenues, expenses, gains and losses that are included in comprehensive income (loss), but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to equity, net of tax. Our other comprehensive income (loss) is primarily comprised of unrealized gains and losses on foreign currency translation adjustments and unrealized gains and losses on hedging activity, net of tax.
Derivative Financial Instruments	Derivative Financial Instruments We recognize and measure all derivative instruments as either assets or liabilities at fair value in the consolidated balance sheets. We may enter into derivatives that are not initially designated as hedging instruments for accounting purposes, but which largely offset the economic impact of certain transactions. Gains or losses resulting from changes in the fair value of derivatives are recognized in earnings or recorded in other comprehensive income (loss) and recognized in the consolidated statements of operations when the hedged item affects earnings, depending on the purpose of the derivatives and whether they qualify for, and we have applied, hedge accounting treatment. When applying hedge accounting, we designate at a derivative’s inception, the specific assets, liabilities or future commitments being hedged, and assess the hedge’s effectiveness at inception and on an ongoing basis. We discontinue hedge accounting when: (i) we determine that the cash flow derivative is no longer effective in offsetting changes in the cash flows of a hedged item; (ii) the derivative expires or is sold, terminated or exercised; (iii) it is no longer probable that the forecasted transaction will occur; or (iv) management determines that designation of the derivatives as a hedge instrument is no longer appropriate. We do not enter into or hold derivatives for speculative purposes.
Disclosures about Fair Value	Disclosures about Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market, or if none exists, the most advantageous market, for the specific asset or liability at the measurement date (the exit price). The fair value is based on assumptions that market participants would use when pricing the asset or liability. The fair values are assigned a level within the fair value hierarchy, depending on the source of the inputs into the calculation, as follows: Level 1 Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 Inputs other than quoted prices included in Level 1 that are observable for the asset or liability either directly or indirectly. Level 3 Unobservable inputs reflecting management’s own assumptions about the inputs used in pricing the asset or liability. The carrying amounts for cash and equivalents, accounts and notes receivable and accounts and drafts payable approximate fair value based on the short-term nature of these amounts. We carry all of our derivatives at fair value and value them using various pricing models or discounted cash flow analysis that incorporate observable market parameters, such as interest rate yield curves and currency rates, which are Level 2 inputs. Derivative valuations incorporate credit risk adjustments that are necessary to reflect the probability of default by the counterparty or us.
Revenue Recognition	Revenue Recognition We transitioned to FASB Accounting Standards Codification (“ASC”) Topic 606, Revenue From Contracts with Customers (“ASC 606”), from ASC Topic 605, Revenue Recognition and ASC Subtopic 952-605, Franchisors - Revenue Recognition (together, the “Previous Standards”) on January 1, 2018 using the modified retrospective transition method. Our Financial Statements reflect the application of ASC 606 guidance beginning in 2018, while our consolidated financial statements for prior periods were prepared under the guidance of the Previous Standards. See Note 16, Revenue Recognition , for further information about our transition to this new revenue recognition model using the modified retrospective transition method. Sales Sales consist primarily of supply chain sales, which represent sales of products, supplies and restaurant equipment to franchisees, as well as sales to retailers and are presented net of any related sales tax. Orders placed by customers specify the goods to be delivered and transaction prices for supply chain sales. Revenue is recognized upon transfer of control over ordered items, generally upon delivery to the customer, which is when the customer obtains physical possession of the goods, legal title is transferred, the customer has all risks and rewards of ownership and an obligation to pay for the goods is created. Shipping and handling costs associated with outbound freight for supply chain sales are accounted for as fulfillment costs and classified as cost of sales. Commencing on January 1, 2018, we classify all sales of restaurant equipment to franchisees as Sales and related cost of equipment sold as Cost of sales. In periods prior to January 1, 2018, we classified sales of restaurant equipment at establishment of a restaurant and in connection with renewal or renovation as Franchise and property revenues and related costs as Franchise and property expense. To a much lesser extent, sales also include Company restaurant sales (including Restaurant VIEs), which consist of sales to restaurant guests. Revenue from Company restaurant sales is recognized at the point of sale. Taxes assessed by a governmental authority that we collect are excluded from revenue. Franchise revenues Franchise revenues consist primarily of royalties, advertising fund contributions, initial and renewal franchise fees and upfront fees from development agreements and master franchise and development agreements (“MFDAs”). Under franchise agreements, we provide franchisees with (i) a franchise license, which includes a license to use our intellectual property and, in those markets where our subsidiaries manage an advertising fund, advertising and promotion management, (ii) pre-opening services, such as training and inspections, and (iii) ongoing services, such as development of training materials and menu items and restaurant monitoring and inspections. The services we provide under franchise agreements are highly interrelated and dependent upon the franchise license and we concluded the services do not represent individually distinct performance obligations. Consequently, we bundle the franchise license performance obligation and promises to provide services into a single performance obligation under ASC 606, which we satisfy by providing a right to use our intellectual property over the term of each franchise agreement. Royalties, including franchisee contributions to advertising funds managed by our subsidiaries, are calculated as a percentage of franchise restaurant sales over the term of the franchise agreement. Under our franchise agreements, advertising contributions paid by franchisees must be spent on advertising, product development, marketing and related activities. Initial and renewal franchise fees are payable by the franchisee upon a new restaurant opening or renewal of an existing franchise agreement. Our franchise agreement royalties, inclusive of advertising fund contributions, represent sales-based royalties that are related entirely to our performance obligation under the franchise agreement and are recognized as franchise sales occur. Additionally, under ASC 606, initial and renewal franchise fees are recognized as revenue on a straight-line basis over the term of the respective agreement. Under the Previous Standards, initial franchise fees were recognized as revenue when the related restaurant commenced operations and our completion of all material services and conditions. Renewal franchise fees were recognized as revenue upon execution of a new franchise agreement. Our performance obligation under development agreements other than MFDAs generally consists of an obligation to grant exclusive development rights over a stated term. These development rights are not distinct from franchise agreements, so upfront fees paid by franchisees for exclusive development rights are deferred and apportioned to each franchise restaurant opened by the franchisee. The pro rata amount apportioned to each restaurant is accounted for as an initial franchise fee. We have a distinct performance obligation under our MFDAs to grant subfranchising rights over a stated term. Under the terms of MFDAs, we typically either receive an upfront fee paid in cash and/or receive noncash consideration in the form of an equity interest in the master franchisee or an affiliate of the master franchisee. Under the Previous Standards, we accounted for noncash consideration as a nonmonetary exchange and did not record revenue or a basis in the equity interest received in arrangements where we received noncash consideration. These transactions now fall within the scope of ASC 606, which requires us to record investments in the applicable equity method investee and recognize revenue in an amount equal to the fair value of the equity interest received. In accordance with ASC 606, upfront fees from master franchisees, including the fair value of noncash consideration, are deferred and amortized over the MFDA term on a straight-line basis. We may recognize unamortized upfront fees when a contract with a franchisee or master franchisee is modified and is accounted for as a termination of the existing contract. The portion of gift cards sold to customers which are never redeemed is commonly referred to as gift card breakage. Under ASC 606, we recognize gift card breakage income proportionately as each gift card is redeemed using an estimated breakage rate based on our historical experience. Under the Previous Standards, we recognized gift card breakage income for each gift card's remaining balance when redemption of that balance was deemed remote.
Revenue Recognition - Property Revenues	Property revenues Property revenues consists of rental income from properties we lease or sublease to franchisees. Property revenues are accounted for in accordance with applicable accounting guidance for leases and are excluded from the scope of ASC 606.
Advertising and Promotional Costs	Advertising and Promotional Costs Company restaurants and franchise restaurants contribute to advertising funds that our subsidiaries manage in the United States and Canada and certain other international markets. The advertising funds expense the production costs of advertising when the advertisements are first aired or displayed. All other advertising and promotional costs are expensed in the period incurred. Under our franchise agreements, advertising contributions received from franchisees must be spent on advertising, product development, marketing and related activities. As a result of our transition to ASC 606, advertising contributions received from franchisees are included in franchise and property revenues and advertising expenses are included as selling, general and administrative expenses commencing on January 1, 2018. Advertising expenses included in selling, general and administrative expenses totaled $793 million for 2018. Prior to January 1, 2018, since we were deemed to be acting as an agent for these specifically designated contributions in accordance with the Previous Standards, the revenues and expenses of the advertising funds were generally netted in our consolidated statements of operations. Prior to our transition to ASC 606, advertising expenses, which primarily consisted of advertising contributions by Company restaurants (including Restaurant VIEs) based on a percentage of gross sales, totaled $7 million for 2017 and $6 million for 2016 and were included in selling, general and administrative expenses in the accompanying consolidated statements of operations. As a result of our transition to ASC 606, the advertising contributions by Company restaurants (including Restaurant VIEs) are eliminated in consolidation in 2018.
Deferred Financing Costs	Deferred Financing Costs Deferred financing costs are amortized over the term of the related debt agreement into interest expense using the effective interest method.
Income Taxes	Income Taxes Amounts in the financial statements related to income taxes are calculated using the principles of ASC Topic 740, Income Taxes . Under these principles, deferred tax assets and liabilities reflect the impact of temporary differences between the amounts of assets and liabilities recognized for financial reporting purposes and the amounts recognized for tax purposes, as well as tax credit carry-forwards and loss carry-forwards. These deferred taxes are measured by applying currently enacted tax rates. A deferred tax asset is recognized when it is considered more-likely-than-not to be realized. The effects of changes in tax rates on deferred tax assets and liabilities are recognized in income in the year in which the law is enacted. A valuation allowance reduces deferred tax assets when it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized. We recognize positions taken or expected to be taken in a tax return in the financial statements when it is more-likely-than-not (i.e., a likelihood of more than 50%) that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit with greater than 50% likelihood of being realized upon ultimate settlement. Translation gains and losses resulting from the remeasurement of foreign deferred tax assets or liabilities denominated in a currency other than the functional currency are classified as other operating expenses (income), net in the consolidated statements of operations.
Share-based Compensation	Share-based Compensation Compensation expense related to the issuance of share-based awards to our employees is measured at fair value on the grant date. We use the Black-Scholes option pricing model to value stock options. The compensation expense for awards that vest over a future service period is recognized over the requisite service period on a straight-line basis, adjusted for estimated forfeitures of awards that are not expected to vest. The compensation expense for awards that do not require future service is recognized immediately. Upon the end of the service period, compensation expense is adjusted to account for the actual forfeiture rate. Cash settled share-based awards are classified as liabilities and are re-measured at the end of each reporting period. The compensation expense for awards that contain performance conditions is recognized when it is probable that the performance conditions will be achieved.
Restructuring	Restructuring The determination of when we accrue for employee involuntary termination benefits depends on whether the termination benefits are provided under an on-going benefit arrangement or under a one-time benefit arrangement. We record charges for ongoing benefit arrangements in accordance with ASC Topic 712, Nonretirement Postemployment Benefits . We record charges for one-time benefit arrangements in accordance with ASC Topic 420, Exit or Disposal Cost Obligations .
New Accounting Pronouncements	New Accounting Pronouncements Revenue Recognition – In May 2014, the Financial Accounting Standards Board (the “FASB”) issued a new single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. We adopted this new guidance on January 1, 2018. See Note 16, Revenue Recognition , for further information about our transition to this new revenue recognition model using the modified retrospective transition method. Lease Accounting – In February 2016, the FASB issued new guidance on leases. The new guidance requires lessees to recognize on the balance sheet the assets and liabilities for the rights and obligations created by finance and operating leases with lease terms of more than 12 months, amends various other aspects of accounting for leases by lessees and lessors, and requires enhanced disclosures. The new guidance is effective commencing in 2019 and requires a modified retrospective transition approach with application in all comparative periods presented (the “comparative method”), or alternatively, as of the effective date as the date of initial application without restating comparative period financial statements (the “effective date method”). The new guidance also provides several practical expedients and policies that companies may elect under either transition method. We have elected to apply the effective date method and the package of practical expedients under which we will not reassess the classification of our existing leases, reevaluate whether any expired or existing contracts are or contain leases or reassess initial direct costs under the new guidance. Additionally, we have elected lessee and lessor practical expedients to not separate non-lease components from lease components. We did not elect the practical expedient that permits a reassessment of lease terms for existing leases. We performed an analysis of the impact of the new lease guidance and are in the process of completing the final phase of a comprehensive plan for our implementation of the new guidance, including implementation of a new lease accounting system. The project plan includes analyzing the impact of the new guidance on our current lease contracts, reviewing the completeness of our existing lease portfolio, comparing our accounting policies under current accounting guidance to the new accounting guidance and identifying potential differences from applying the requirements of the new guidance to our lease contracts. Upon our transition to the new guidance, we currently expect to recognize approximately $1.1 billion of operating lease liabilities. Additionally, we expect to record right-of-use assets in a corresponding amount, net of amounts reclassified from other assets and liabilities, as specified by the new lease guidance. We also expect this guidance will result in the gross presentation of property tax and maintenance expenses and related lessee reimbursements as franchise and property expenses and franchise and property revenues, respectively. These expenses and reimbursements are presented on a net basis under current accounting guidance. Otherwise, we do not expect the adoption of this guidance will have a material impact on our consolidated statements of operations. We do not expect an impact to the amount or timing of our cash flows or liquidity. Goodwill Impairment – In January 2017, the FASB issued guidance to simplify how an entity measures goodwill impairment by removing the second step of the two-step quantitative goodwill impairment test. An entity will no longer be required to perform a hypothetical purchase price allocation to measure goodwill impairment. Instead, impairment will be measured at the amount by which the carrying value exceeds the fair value of a reporting unit; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The amendment requires prospective adoption and is effective commencing in 2020 with early adoption permitted. The adoption of this new guidance will not have a material impact on our Financial Statements. Hedge Accounting – In August 2017, the FASB issued guidance to improve the transparency and understandability of information conveyed to financial statement users about an entity's risk management activities and to simplify the application of hedge accounting by preparers. We adopted this guidance on January 1, 2018 (the “Adoption Date”). The new guidance eliminates the requirement to separately measure and report hedge ineffectiveness for cash flow and net investment hedges that are deemed effective. Most notably, for our cross-currency swaps designated as net investment hedges, the new guidance permits the exclusion of the interest component (the “Excluded Component”) from the accounting hedge without affecting net investment hedge designation. The initial value of the Excluded Component may be recognized in earnings on a systematic and rational basis over the life of the derivative instrument. Subsequent to the Adoption Date, we changed the method of assessing effectiveness for net investment hedges using derivatives from the forward method to the spot method. We de-designated the cross-currency swaps and re-designated them as of March 15, 2018 (the “Re-designation Date”). As a result of adopting the new guidance and the re-designation of our cross-currency swaps, we will recognize a benefit from the amortization of the initial value of the Excluded Component as a component of Interest expense, net in our consolidated statements of operations rather than as a component of other comprehensive income. All changes in fair value of the instruments related to currency fluctuations will continue to be recognized within other comprehensive income. The impact of adoption did not have a material effect on our Financial Statements as of the Adoption Date. We recorded a $60 million net benefit to Interest expense, net from the Re-designation Date through December 31, 2018 in our consolidated statements of operations for the amortization of the initial value of the Excluded Component, as described above. We believe the new guidance better portrays the economic results of our risk management activities and net investment hedges in our Financial Statements. Reclassification of Certain Tax Effects – In February 2018, the FASB issued guidance which allows a reclassification from accumulated other comprehensive income to retained earnings for the tax effects of certain items within accumulated other comprehensive income. The amendment is effective commencing in 2019 with early adoption permitted. The adoption of this new guidance will not have a material impact on our Financial Statements. Share-based payment arrangements with nonemployees – In June 2018, the FASB issued guidance which simplifies the accounting for share-based payments granted to nonemployees for goods and services. Most of the guidance on such payments to nonemployees would be aligned with the requirements for share-based payments granted to employees. The amendment is effective commencing in 2019 with early adoption permitted. The adoption of this new guidance will not have a material impact on our Financial Statements.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Reclassification of assets	These consist of the reclassification of $20 million and $19 million for the years ended December 31, 2017 and 2016 , respectively, from changes in Other long-term assets and liabilities to Tenant inducements paid to franchisees in the Consolidated Statement of Cash Flows and the December 31, 2017 reclassification of Advertising fund restricted assets to Cash and cash equivalents, Accounts and notes receivable, net and Prepaids and other current assets and the reclassification of Advertising fund liabilities to Accounts and drafts payable and Other accrued liabilities as detailed below (in millions). These reclassifications had no effect on previously reported net income. December 31, 2017 December 31, 2017 As Reported Reclassification As Adjusted Current assets: Cash and cash equivalents $ 1,073 $ 24 $ 1,097 Accounts and notes receivable, net 456 33 489 Inventories, net 78 — 78 Advertising fund restricted assets 83 (83 ) — Prepaids and other current assets 60 26 86 Total current assets $ 1,750 $ — $ 1,750 Current liabilities: Accounts and drafts payable $ 413 $ 83 $ 496 Other accrued liabilities 838 28 866 Gift card liability 215 — 215 Advertising fund liabilities 111 (111 ) — Current portion of long term debt and capital leases 78 — 78 Total current liabilities $ 1,655 $ — $ 1,655
Schedule of fair value measurements	The following table presents the fair value of our variable rate term debt and senior notes, estimated using inputs based on bid and offer prices that are Level 2 inputs, and principal carrying amount (in billions): As of December 31, 2018 2017 Fair value of our variable term debt and senior notes $ 11 $ 12 Principal carrying amount of our variable term debt and senior notes 12 12

Popeyes Acquisition (Tables)

Popeyes Acquisition (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Schedule of Preliminary Allocation of Consideration to Net Tangible and Intangible Assets Acquired	The final allocation of consideration to the net tangible and intangible assets acquired is presented in the table below (in millions): March 27, 2017 Total current assets $ 64 Property and equipment 114 Intangible assets 1,405 Other assets 1 Total current liabilities (73 ) Total debt and capital lease obligations (159 ) Deferred income taxes (523 ) Other liabilities (20 ) Total identifiable net assets 809 Goodwill 846 Total consideration $ 1,655

Earnings Per Unit (Tables)

Earnings Per Unit (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Basic and Diluted Earnings Per Unit	The following table summarizes the basic and diluted earnings per unit calculations (in millions, except per unit amounts): 2018 2017 2016 Allocation of net income among partner interests: Net income allocated to Class A common unitholders $ 612 $ 626 $ 346 Net income allocated to Partnership exchangeable unitholders 531 585 337 Net income attributable to common unitholders $ 1,143 $ 1,211 $ 683 Denominator - basic and diluted partnership units: Weighted average Class A common units 202 202 202 Weighted average Partnership exchangeable units 216 226 228 Earnings per unit - basic and diluted: Class A common units (a) $ 3.03 $ 3.10 $ 1.71 Partnership exchangeable units (a) $ 2.46 $ 2.59 $ 1.48 (a) Earnings per unit may not recalculate exactly as it is calculated based on unrounded numbers.

Property and Equipment, net (Ta

Property and Equipment, net (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Summary of Property and Equipment, Net	Property and equipment, net, consist of the following (in millions): As of December 31, 2018 2017 Land $ 998 $ 1,020 Buildings and improvements 1,145 1,172 Restaurant equipment 99 122 Furniture, fixtures, and other 182 171 Capital leases 257 256 Construction in progress 19 15 2,700 2,756 Accumulated depreciation and amortization (704 ) (623 ) Property and equipment, net $ 1,996 $ 2,133

Intangible Assets, net and Go_2

Intangible Assets, net and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets, Net and Goodwill	Intangible assets, net and goodwill consist of the following (in millions): As of December 31, 2018 2017 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Identifiable assets subject to amortization: Franchise agreements $ 705 $ (194 ) $ 511 $ 725 $ (168 ) $ 557 Favorable leases 407 (200 ) 207 456 (194 ) 262 Subtotal 1,112 (394 ) 718 1,181 (362 ) 819 Indefinite lived intangible assets: Tim Hortons brand $ 6,259 $ — $ 6,259 $ 6,727 $ — $ 6,727 Burger King brand 2,131 — 2,131 2,161 — 2,161 Popeyes brand 1,355 — 1,355 1,355 — 1,355 Subtotal 9,745 — 9,745 10,243 — 10,243 Intangible assets, net $ 10,463 $ 11,062 Goodwill Tim Hortons segment $ 4,038 $ 4,326 Burger King segment 602 610 Popeyes segment 846 846 Total $ 5,486 $ 5,782
Schedule of Estimated Future Amortization Expenses on Intangible Assets	As of December 31, 2018 , the estimated future amortization expense on identifiable assets subject to amortization is as follows (in millions): Twelve-months ended December 31, Amount 2019 $ 64 2020 59 2021 55 2022 51 2023 48 Thereafter 441 Total $ 718

Equity Method Investments (Tabl

Equity Method Investments (Tables)	12 Months Ended
	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Summary of Franchise and Property Revenue	Franchise and property revenue recognized from franchisees that are owned or franchised by entities in which we have an equity interest consist of the following (in millions): 2018 2017 2016 Revenues from affiliates: Royalties $ 310 $ 175 $ 132 Property revenues 36 27 28 Franchise fees and other revenue 11 26 19 Total $ 357 $ 228 $ 179

Other Accrued Liabilities and_2

Other Accrued Liabilities and Other Liabilities (Tables)	12 Months Ended
	Dec. 31, 2018
Other Liabilities Disclosure [Abstract]
Schedule of Other Accrued Liabilities (Current) and Other Liabilities (Non-Current), Net	Other accrued liabilities (current) and other liabilities, net (non-current) consist of the following (in millions): As of December 31, 2018 2017 Current: Dividend payable $ 207 $ 97 Interest payable 87 89 Accrued compensation and benefits 69 67 Taxes payable 113 401 Deferred income 27 43 Accrued advertising expenses 30 27 Closed property reserve 9 11 Restructuring and other provisions 11 12 Other 84 119 Other accrued liabilities $ 637 $ 866 Non-current: Derivatives liabilities $ 179 $ 499 Taxes payable 493 496 Contract liabilities, net 486 10 Unfavorable leases 192 252 Accrued pension 64 72 Accrued lease straight-lining liability 69 46 Deferred income 22 27 Other 42 53 Other liabilities, net $ 1,547 $ 1,455

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Summary of Long-Term Debt	Long-term debt consist of the following (in millions): As of December 31, 2018 2017 Term Loan Facility (due February 17, 2024) $ 6,338 $ 6,389 2017 4.25% Senior Notes (due May 15, 2024) 1,500 1,500 2015 4.625% Senior Notes (due January 15, 2022) 1,250 1,250 2017 5.00% Senior Notes (due October 15, 2025) 2,800 2,800 Other 150 89 Less: unamortized deferred financing costs and deferred issuance discount (145 ) (170 ) Total debt, net 11,893 11,858 Less: current maturities of debt (70 ) (57 ) Total long-term debt $ 11,823 $ 11,801
Summary of Aggregate Maturities of Long-Term Debt	The aggregate maturities of our long-term debt as of December 31, 2018 are as follows (in millions): Year Ended December 31, Principal Amount 2019 $ 70 2020 74 2021 72 2022 1,324 2023 78 Thereafter 10,420 Total $ 12,038
Schedule of Interest Expense, Net	Interest expense, net consists of the following (in millions): 2018 2017 2016 Debt (a) $ 498 $ 484 $ 412 Capital lease obligations 23 21 20 Amortization of deferred financing costs and debt issuance discount 29 33 39 Interest income (15 ) (26 ) (4 ) Interest expense, net $ 535 $ 512 $ 467 (a) Amount includes $60 million benefit during 2018 from our adoption of a new hedge accounting standard. See Note 2, Significant Accounting Policies – New Accounting Pronouncements , for further details of the effects of this change in accounting principle on Interest expense, net.

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2018
Leases [Abstract]
Summary of Assets Lease, Property and Equipment, Net	Assets leased to franchisees and others under operating leases where we are the lessor and which are included within our property and equipment, net are as follows (in millions): As of December 31, 2018 2017 Land $ 906 $ 931 Buildings and improvements 1,175 1,215 Restaurant equipment 17 17 2,098 2,163 Accumulated depreciation and amortization (475 ) (407 ) Property and equipment leased, net $ 1,623 $ 1,756
Summary of Net Investment, Direct Financing Leases	Our net investment in direct financing leases is as follows (in millions): As of December 31, 2018 2017 Future rents to be received: Future minimum lease receipts $ 60 $ 77 Contingent rents (a) 29 39 Estimated unguaranteed residual value 16 17 Unearned income (35 ) (45 ) 70 88 Current portion included within accounts receivables (16 ) (17 ) Net investment in property leased to franchisees $ 54 $ 71 (a) Amounts represent estimated contingent rents recorded in connection with the acquisition method of accounting.
Summary of Property Revenue	Property revenues are comprised primarily of rental income from operating leases and earned income on direct financing leases with franchisees as follows (in millions): 2018 2017 2016 Rental income: Minimum $ 454 $ 464 $ 451 Contingent 273 284 282 Amortization of favorable and unfavorable income lease contracts, net 8 8 9 Total rental income 735 756 742 Earned income on direct financing leases 9 9 11 Total property revenues $ 744 $ 765 $ 753
Summary of Rent Expense Associated with Lease Commitments	Rent expense associated with these lease commitments is as follows (in millions): 2018 2017 2016 Rental expense: Minimum $ 201 $ 198 $ 193 Contingent 71 71 71 Amortization of favorable and unfavorable payable lease contracts, net 9 10 9 Total rental expense (a) $ 281 $ 279 $ 273 (a) Amounts include rental expense related to properties subleased to franchisees of $263 million for 2018 , $263 million for 2017 , and $254 million for 2016 .
Summary of Future Minimum Lease Receipts and Commitments	As of December 31, 2018 , future minimum lease receipts and commitments are as follows (in millions): Lease Receipts Lease Commitments (a) Direct Operating Capital Operating 2019 $ 14 $ 416 $ 38 $ 183 2020 10 388 36 172 2021 7 360 34 158 2022 5 331 33 145 2023 5 306 30 130 Thereafter 19 1,704 201 831 Total minimum receipts / payments $ 60 $ 3,505 372 $ 1,619 Less amount representing interest (125 ) Present value of minimum capital lease payments 247 Current portion of capital lease obligation (21 ) Long-term portion of capital lease obligation $ 226 (a) Minimum lease payments have not been reduced by minimum sublease rentals of $2,290 million due in the future under non-cancelable subleases.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Before Income Taxes	Income (loss) before income taxes, classified by source of income (loss), is as follows (in millions): 2018 2017 2016 Canadian $ 1,111 $ 1,223 $ 1,050 Foreign 271 (122 ) 150 Income before income taxes $ 1,382 $ 1,101 $ 1,200
Income Tax Expense (Benefit) Attributable to Income from Continuing Operations	Income tax (benefit) expense attributable to income from continuing operations consists of the following (in millions): 2018 2017 2016 Current: Canadian $ 25 $ 438 $ 79 U.S. Federal 95 113 45 U.S. state, net of federal income tax benefit 17 3 2 Other Foreign 72 54 38 $ 209 $ 608 $ 164 Deferred: Canadian $ 78 $ (302 ) $ 49 U.S. Federal (65 ) (473 ) 37 U.S. state, net of federal income tax benefit 13 34 (7 ) Other Foreign 3 (1 ) 1 $ 29 $ (742 ) $ 80 Income tax (benefit) expense $ 238 $ (134 ) $ 244
Schedule of Statutory Rate Reconciles to Effective Income Tax Rate	The statutory rate reconciles to the effective income tax rate as follows: 2018 2017 2016 Statutory rate 26.5 % 26.5 % 26.5 % Costs and taxes related to foreign operations 4.2 8.9 9.6 Foreign exchange gain (loss) (0.1 ) (7.7 ) 0.1 Foreign tax rate differential (6.1 ) (1.9 ) (1.0 ) Change in valuation allowance 3.2 12.0 0.2 Change in accrual for tax uncertainties 0.1 (0.4 ) 1.0 Intercompany financing (4.4 ) (19.5 ) (16.0 ) Impact of Tax Act (1.9 ) (27.4 ) — Benefit from stock option exercises (5.0 ) (4.9 ) — Other 0.7 2.3 (0.1 ) Effective income tax rate 17.2 % (12.1 )% 20.3 %
Schedule of Income Tax Expense Benefit Allocated to Continuing Operations and Amounts Separately Allocated to Other Items	Income tax (benefit) expense allocated to continuing operations and amounts separately allocated to other items was (in millions): 2018 2017 2016 Income tax (benefit) expense from continuing operations $ 238 $ (134 ) $ 244 Cash flow hedge in accumulated other comprehensive income (loss) (2 ) 5 (2 ) Net investment hedge in accumulated other comprehensive income (loss) 101 (13 ) 12 Pension liability in accumulated other comprehensive income (loss) — (2 ) (2 ) Stock option tax benefit in common shares — — (9 ) Total $ 337 $ (144 ) $ 243
Schedule of Deferred Income Tax Expense (Benefit) Attributable to Income from Continuing Operations	The significant components of deferred income tax (benefit) expense attributable to income from continuing operations are as follows (in millions): 2018 2017 2016 Deferred income tax (benefit) expense $ (14 ) $ (449 ) $ 78 Change in valuation allowance 43 133 2 Change in effective Canadian income tax rate (3 ) — — Change in effective U.S. federal income tax rate (8 ) (433 ) — Change in effective U.S. state income tax rate 15 4 (3 ) Change in effective foreign income tax rate (4 ) 3 3 Total $ 29 $ (742 ) $ 80
Schedule of the Deferred Tax Assets and Deferred Tax Liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below (in millions): As of December 31, 2018 2017 Deferred tax assets: Accounts and notes receivable $ 5 $ 5 Accrued employee benefits 49 49 Unfavorable leases 123 146 Liabilities not currently deductible for tax 176 74 Tax loss and credit carryforwards 509 550 Derivatives 25 136 Other 8 — Total gross deferred tax assets 895 960 Valuation allowance (325 ) (282 ) Net deferred tax assets 570 678 Less deferred tax liabilities: Property and equipment, principally due to differences in depreciation 43 33 Intangible assets 1,734 1,791 Leases 105 129 Statutory impairment 31 26 Outside basis difference 35 68 Total gross deferred tax liabilities 1,948 2,047 Net deferred tax liability $ 1,378 $ 1,369
Summary of Changes in Valuation Allowance	Changes in the valuation allowance are as follows (in millions): 2018 2017 2016 Beginning balance $ 282 $ 133 $ 125 Additions due to acquisition — 9 — Change in estimates recorded to deferred income tax expense 43 133 2 Changes from foreign currency exchange rates — 6 (1 ) True-ups from changes in losses and credits — 1 7 Ending balance $ 325 $ 282 $ 133
Summary of Amount and Expiration Dates of Operating Loss and Tax Credit Carry-forwards	The gross amount and expiration dates of operating loss and tax credit carry-forwards as of December 31, 2018 are as follows (in millions): Amount Expiration Date Canadian net operating loss carryforwards $ 735 2036-2038 Canadian capital loss carryforwards 1,139 Indefinite U.S. state net operating loss carryforwards 595 2019-2038 U.S. foreign tax credits 81 2019-2028 Other foreign net operating loss carryforwards 192 Indefinite Other foreign net operating loss carryforwards 57 2020-2037 Other foreign capital loss carryforward 30 Indefinite Foreign credits 2 2019-2036 Total $ 2,831
A Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in millions): 2018 2017 2016 Beginning balance $ 461 $ 241 $ 239 Additions on tax position related to the current year 1 186 2 Additions for tax positions of prior years 18 41 6 Additions for tax positions taken in conjunction with acquisition of Tim Hortons — 2 — Reductions for tax positions of prior year (18 ) — (1 ) Reductions for settlement (18 ) (2 ) (5 ) Reductions due to statute expiration (3 ) (7 ) — Ending balance $ 441 $ 461 $ 241

Derivative Instruments (Tables)

Derivative Instruments (Tables)	12 Months Ended
	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Quantitative Disclosures of Derivative Instruments Including Estimated Fair Values	The following tables present the required quantitative disclosures for our derivative instruments, including their estimated fair values (all estimated using Level 2 inputs) and their location on our consolidated balance sheets (in millions): Gain (Loss) Recognized in 2018 2017 2016 Derivatives designated as cash flow hedges (1) Interest rate swaps $ (37 ) $ (6 ) $ (23 ) Forward-currency contracts $ 11 $ (9 ) $ (5 ) Derivatives designated as net investment hedges Cross-currency rate swaps $ 383 $ (384 ) $ (87 ) (1) We did not exclude any components from the cash flow hedge relationships presented in this table. Location of Gain or (Loss) Reclassified from AOCI into Earnings Gain or (Loss) Reclassified from AOCI into Earnings 2018 2017 2016 Derivatives designated as cash flow hedges Interest rate swaps Interest expense, net $ (19 ) $ (31 ) $ (21 ) Forward-currency contracts Cost of sales $ (1 ) $ (3 ) $ — Location of Gain or (Loss) Recognized in Earnings Gain or (Loss) Recognized in Earnings (Amount Excluded from Effectiveness Testing) 2018 2017 2016 Derivatives designated as net investment hedges Cross-currency rate swaps Interest expense, net $ 60 $ — $ —
Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	Fair Value as of 2018 2017 Balance Sheet Location Assets: Derivatives designated as cash flow hedges Foreign currency $ 7 $ 1 Prepaids and other current assets Derivatives designated as net investment hedges Foreign currency 58 — Other assets, net Total assets at fair value $ 65 $ 1 Liabilities: Derivatives designated as cash flow hedges Interest rate $ 72 $ 42 Other liabilities, net Foreign currency — 5 Other accrued liabilities Derivatives designated as net investment hedges Foreign currency 107 456 Other liabilities, net Total liabilities at fair value $ 179 $ 503

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Summary of Change in the Components of Accumulated Other Comprehensive Income (Loss)	The following table displays the change in the components of AOCI (in millions): Derivatives Pensions Foreign Accumulated Balances at December 31, 2015 $ 637 $ (24 ) $ (2,080 ) $ (1,467 ) Foreign currency translation adjustment — — 223 223 Net change in fair value of derivatives, net of tax (119 ) — — (119 ) Amounts reclassified to earnings of cash flow hedges, net of tax 16 — — 16 Pension and post-retirement benefit plans, net of tax — (8 ) — (8 ) Balances at December 31, 2016 $ 534 $ (32 ) $ (1,857 ) $ (1,355 ) Foreign currency translation adjustment — — 824 824 Net change in fair value of derivatives, net of tax (382 ) — — (382 ) Amounts reclassified to earnings of cash flow hedges, net of tax 25 — — 25 Pension and post-retirement benefit plans, net of tax — 4 — 4 Balances at December 31, 2017 $ 177 $ (28 ) $ (1,033 ) $ (884 ) Foreign currency translation adjustment — — (831 ) (831 ) Net change in fair value of derivatives, net of tax 263 — — 263 Amounts reclassified to earnings of cash flow hedges, net of tax 14 — — 14 Pension and post-retirement benefit plans, net of tax — 1 — 1 Balances at December 31, 2018 $ 454 $ (27 ) $ (1,864 ) $ (1,437 )

Share-based Compensation (Table

Share-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Share-based Compensation Expense	Share-based compensation expense consists of the following for the periods presented (in millions): 2018 2017 2016 Stock options, stock options with tandem SARs and RSUs (a) $ 48 $ 48 $ 35 Accelerated vesting of Popeyes stock options (b) — 12 — Total share-based compensation expense (c) $ 48 $ 60 $ 35 (a) Includes $2 million , $5 million , and $1 million due to modification of awards in 2018 , 2017 and 2016 , respectively. (b) Represents expense attributed to the post-combination service associated with the accelerated vesting of stock options in connection with the Popeyes Acquisition. (c) Generally classified as selling, general and administrative expenses in the consolidated statements of operations.
Summary of the Significant Assumptions Used During the Year to Estimate the Fair Value of Stock Options	The following assumptions were used in the Black-Scholes option-pricing model to determine the fair value of stock option awards at the grant date: 2018 2017 2016 Risk-free interest rate 2.13% 1.23% - 1.25% 0.85% Expected term (in years) 6.39 6.74 6.74 Expected volatility 25.2% 24.5% 26.6% Expected dividend yield 3.08% 1.37% 1.81%
Summary of Option Activity under the Various Plan	The following is a summary of stock option activity under our plans for the year ended December 31, 2018 : Total Number of Weighted Aggregate Weighted Outstanding at January 1, 2018 20,071 $ 25.15 Granted 1,548 $ 58.19 Exercised (7,268 ) $ 8.37 Forfeited (748 ) $ 48.26 Outstanding at December 31, 2018 13,603 $ 36.41 $ 231,988 6.2 Exercisable at December 31, 2018 3,118 $ 16.32 $ 112,215 3.8 Vested or expected to vest at December 31, 2018 12,479 $ 35.75 $ 220,320 6.1
Summary of Time-vested RSUs and Performance-based RSUs Activity	The following is a summary of time-vested RSUs and performance-based RSUs activity for the year ended December 31, 2018 : Time-vested RSUs Performance-based RSUs Total Number of Weighted Average Total Number of Weighted Average Outstanding at January 1, 2018 1,293 $ 38.64 1,590 $ 36.31 Granted 329 $ 57.68 920 $ 58.49 Vested and settled (43 ) $ 41.62 (81 ) $ 34.68 Dividend equivalents granted 31 $ — 58 $ — Forfeited (110 ) $ 51.05 (80 ) $ 34.65 Outstanding at December 31, 2018 1,500 $ 41.88 2,407 $ 45.25

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Change in contract liabilities	The following table reflects the change in contract liabilities by segment and on a consolidated basis between the date of adoption (January 1, 2018) and December 31, 2018 (in millions): Contract Liabilities TH BK PLK Consolidated Balance at January 1, 2018 $ 47 $ 402 $ 6 $ 455 Revenue recognized that was included in the contract liability balance at the beginning of the year (6 ) (43 ) — (49 ) Increase, excluding amounts recognized as revenue during the period 24 58 13 95 Impact of foreign currency translation (3 ) (12 ) — (15 ) Balance at December 31, 2018 $ 62 $ 405 $ 19 $ 486
Schedule of estimated revenues expected to be recognized	The following table illustrates estimated revenues expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) by segment and on a consolidated basis as of December 31, 2018 (in millions): Contract liabilities expected to be recognized in TH BK PLK Consolidated 2019 $ 7 $ 30 $ 1 $ 38 2020 7 29 1 37 2021 7 28 1 36 2022 6 28 1 35 2023 6 27 1 34 Thereafter 29 263 14 306 Total $ 62 $ 405 $ 19 $ 486
Disaggregation of total revenues	Total revenues consist of the following (in millions): 2018 2017 2016 Sales $ 2,355 $ 2,390 $ 2,205 Royalties 2,165 1,215 993 Property revenues 744 765 753 Franchise fees and other revenue 93 206 195 Total revenues $ 5,357 $ 4,576 $ 4,146
Schedule of new accounting pronouncements and adjustments	Consolidated Statement of Cash Flows for 2018 The transition to ASC 606 had no net impact on our cash provided by operating activities and no impact on our cash used for investing activities or cash used for financing activities during 2018 . Total Amounts Under As Reported Adjustments Previous Standards Cash flows from operating activities: Net income $ 1,144 $ 32 $ 1,176 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 180 — 180 Amortization of deferred financing costs and debt issuance discount 29 — 29 (Income) loss from equity method investments (22 ) (6 ) (28 ) Loss (gain) on remeasurement of foreign denominated transactions (33 ) — (33 ) Net (gains) losses on derivatives (40 ) — (40 ) Share-based compensation expense 48 — 48 Deferred income taxes 29 9 38 Other 5 — 5 Changes in current assets and liabilities, excluding acquisitions and dispositions: Accounts and notes receivable 19 — 19 Inventories and prepaids and other current assets (7 ) 6 (1 ) Accounts and drafts payable 41 7 48 Other accrued liabilities and gift card liability (219 ) (6 ) (225 ) Tenant inducements paid to franchisees (52 ) — (52 ) Other long-term assets and liabilities 43 (42 ) 1 Net cash provided by operating activities $ 1,165 $ — $ 1,165 As a result of applying the modified retrospective method to transition to ASC 606, the following adjustments were made to the consolidated balance sheet as of January 1, 2018 (in millions): As Reported Total Adjusted December 31, 2017 Adjustments January 1, 2018 ASSETS Current assets: Cash and cash equivalents $ 1,097 $ — $ 1,097 Accounts and notes receivable, net 489 — 489 Inventories, net 78 — 78 Prepaids and other current assets 86 (23 ) 63 Total current assets 1,750 (23 ) 1,727 Property and equipment, net 2,133 — 2,133 Intangible assets, net 11,062 — 11,062 Goodwill 5,782 — 5,782 Net investment in property leased to franchisees 71 — 71 Other assets, net 426 107 533 Total assets $ 21,224 $ 84 $ 21,308 LIABILITIES AND EQUITY Current liabilities: Accounts and drafts payable $ 496 $ — $ 496 Other accrued liabilities 866 9 875 Gift card liability 215 (43 ) 172 Current portion of long term debt and capital leases 78 — 78 Total current liabilities 1,655 (34 ) 1,621 Term debt, net of current portion 11,801 — 11,801 Capital leases, net of current portion 244 — 244 Other liabilities, net 1,455 426 1,881 Deferred income taxes, net 1,508 (58 ) 1,450 Total liabilities 16,663 334 16,997 Partners' capital Class A common units 4,168 (132 ) 4,036 Partnership exchangeable units 1,276 (118 ) 1,158 Accumulated other comprehensive income (loss) (884 ) — (884 ) Total Partners' capital 4,560 (250 ) 4,310 Noncontrolling interests 1 — 1 Total equity 4,561 (250 ) 4,311 Total liabilities and equity $ 21,224 $ 84 $ 21,308 The following tables reflect the impact of adoption of ASC 606 on our consolidated statements of operations for 2018 and cash flows from operating activities for 2018 and our consolidated balance sheet as of December 31, 2018 and the amounts as if the Previous Standards were in effect (“Amounts Under Previous Standards”) (in millions): Consolidated Statement of Operations for 2018 As Reported Total Adjustments Amounts Under Previous Standards Revenues: Sales $ 2,355 $ — $ 2,355 Franchise and property revenues 3,002 (750 ) 2,252 Total revenues 5,357 (750 ) 4,607 Operating costs and expenses: Cost of sales 1,818 — 1,818 Franchise and property expenses 422 — 422 Selling, general and administrative expenses 1,214 (785 ) 429 (Income) loss from equity method investments (22 ) (6 ) (28 ) Other operating expenses (income), net 8 (1 ) 7 Total operating costs and expenses 3,440 (792 ) 2,648 Income from operations 1,917 42 1,959 Interest expense, net 535 1 536 Income before income taxes 1,382 41 1,423 Income tax expense 238 9 247 Net income 1,144 32 1,176 Net income attributable to noncontrolling interests 1 — 1 Net income attributable to common unitholders $ 1,143 $ 32 $ 1,175 Earnings per unit - basic and diluted: Class A common units $ 3.03 $ 3.12 Partnership exchangeable units $ 2.46 $ 2.53 Consolidated Balance Sheet as of December 31, 2018 As Reported Total Amounts Under December 31, 2018 Adjustments Previous Standards ASSETS Current assets: Cash and cash equivalents $ 913 $ — $ 913 Accounts and notes receivable, net 452 — 452 Inventories, net 75 — 75 Prepaids and other current assets 60 17 77 Total current assets 1,500 17 1,517 Property and equipment, net 1,996 — 1,996 Intangible assets, net 10,463 — 10,463 Goodwill 5,486 — 5,486 Net investment in property leased to franchisees 54 — 54 Other assets, net 642 (101 ) 541 Total assets $ 20,141 $ (84 ) $ 20,057 LIABILITIES AND EQUITY Current liabilities: Accounts and drafts payable $ 513 $ 7 $ 520 Other accrued liabilities 637 (15 ) 622 Gift card liability 167 42 209 Current portion of long term debt and capital leases 91 — 91 Total current liabilities 1,408 34 1,442 Term debt, net of current portion 11,823 — 11,823 Capital leases, net of current portion 226 — 226 Other liabilities, net 1,547 (468 ) 1,079 Deferred income taxes, net 1,519 67 1,586 Total liabilities 16,523 (367 ) 16,156 Partners' capital Class A common units 4,323 155 4,478 Partnership exchangeable units 730 128 858 Accumulated other comprehensive income (loss) (1,437 ) — (1,437 ) Total Partners' capital 3,616 283 3,899 Noncontrolling interests 2 — 2 Total equity 3,618 283 3,901 Total liabilities and equity $ 20,141 $ (84 ) $ 20,057

Other Operating Expenses (Inc_2

Other Operating Expenses (Income), net (Tables)	12 Months Ended
	Dec. 31, 2018
Other Income and Expenses [Abstract]
Other Operating Expenses (Income), Net	Other operating expenses (income), net, consist of the following (in millions): 2018 2017 2016 Net losses on disposal of assets, restaurant closures and refranchisings $ 19 $ 29 $ 18 Litigation settlements and reserves, net 11 2 1 Net losses (gains) on foreign exchange (33 ) 77 (20 ) Other, net 11 1 — Other operating expenses (income), net $ 8 $ 109 $ (1 )

Segment Reporting and Geograp_2

Segment Reporting and Geographical Information (Tables)	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Schedule of revenue by segment and country	The following tables present revenues, by segment and by country, depreciation and amortization, (income) loss from equity method investments, and capital expenditures by segment (in millions): 2018 As Reported 2018 Amounts Under Previous Standards 2017 2016 Revenues by operating segment: TH $ 3,292 $ 3,077 $ 3,155 $ 3,001 BK 1,651 1,251 1,219 1,145 PLK 414 279 202 — Total $ 5,357 $ 4,607 $ 4,576 $ 4,146 Revenues by country (a): Canada $ 2,984 $ 2,832 $ 2,672 United States 1,785 1,190 1,004 Other 588 554 470 Total $ 5,357 $ 4,576 $ 4,146
Schedule of segment related depreciation and amortization expense	Depreciation and amortization: TH $ 108 $ 110 $ 108 BK 61 62 64 PLK 11 10 — Total $ 180 $ 182 $ 172
Schedule of segment related income (loss) from equity method investments	(Income) loss from equity method investments: TH $ (6 ) $ (8 ) $ (8 ) BK (16 ) (4 ) (12 ) Total $ (22 ) $ (12 ) $ (20 )
Schedule of segment related capital expenditure	Capital expenditures: TH $ 59 $ 13 $ 12 BK 25 23 22 PLK 2 1 — Total $ 86 $ 37 $ 34
Schedule of segment related assets and long lived assets	Total assets by segment, and long-lived assets by segment and country are as follows (in millions): Assets Long-Lived Assets As of December 31, As of December 31, 2018 2017 2018 2017 By operating segment: TH $ 12,666 $ 13,733 $ 1,226 $ 1,351 BK 4,514 4,633 729 751 PLK 2,420 2,440 95 102 Unallocated 541 418 — — Total $ 20,141 $ 21,224 $ 2,050 $ 2,204 By country: Canada $ 945 $ 1,059 United States 1,098 1,138 Other 7 7 Total $ 2,050 $ 2,204
Reconciliation of segment income to net income (loss)	2018 As Reported 2018 Amounts Under Previous Standards 2017 2016 Segment income: TH $ 1,127 $ 1,128 $ 1,136 $ 1,072 BK 928 950 903 816 PLK 157 169 107 — Adjusted EBITDA 2,212 2,247 2,146 1,888 Share-based compensation and non-cash incentive compensation expense 55 55 55 42 PLK Transaction costs 10 10 62 — Corporate restructuring and tax advisory fees 25 25 2 — Office centralization and relocation costs 20 20 — — Integration costs — — — 16 Impact of equity method investments (a) (3 ) (9 ) 1 (8 ) Other operating expenses (income), net 8 7 109 (1 ) EBITDA 2,097 2,139 1,917 1,839 Depreciation and amortization 180 180 182 172 Income from operations 1,917 1,959 1,735 1,667 Interest expense, net 535 536 512 467 Loss on early extinguishment of debt — — 122 — Income tax expense (benefit) 238 247 (134 ) 244 Net income (loss) $ 1,144 $ 1,176 $ 1,235 $ 956 (a) Represents (i) (income) loss from equity method investments and (ii) cash distributions received from our equity method investments. Cash distributions received from our equity method investments are included in segment income.

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Summarized Unaudited Quarterly Financial Data	Summarized unaudited quarterly financial data (in millions, except per share data) was as follows: Quarters Ended March 31, June 30, September 30, December 31, 2018 2017 2018 2017 2018 2017 2018 2017 Total revenues $ 1,254 $ 1,001 $ 1,343 $ 1,132 $ 1,375 $ 1,209 $ 1,385 $ 1,234 Income from operations $ 421 $ 336 $ 503 $ 415 $ 477 $ 479 $ 516 $ 505 Net income $ 279 $ 167 $ 314 $ 243 $ 250 $ 247 $ 301 $ 578 Basic and diluted earnings per unit Class A common units $ 0.73 $ 0.25 $ 0.83 $ 0.44 $ 0.66 $ 0.45 $ 0.81 $ 1.96 Partnership exchangeable units $ 0.60 $ 0.21 $ 0.67 $ 0.38 $ 0.53 $ 0.39 $ 0.65 $ 1.64

Supplemental Financial Inform_2

Supplemental Financial Information (Tables)	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Condensed Consolidating Financial Statements	The following represents the condensed consolidating financial information for the Parent Issuer and its restricted subsidiaries (“Consolidated Borrowers”) on a consolidated basis, together with eliminations, as of and for the periods indicated. The condensed consolidating financial information of Partnership is combined with the financial information of its wholly-owned subsidiaries that are also parent entities of the Parent Issuer and presented in a single column under the heading “RBILP”. The consolidating financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the Issuers and Partnership operated as independent entities. RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Balance Sheets (In millions) As of December 31, 2018 Consolidated RBILP Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 913 $ — $ — $ 913 Accounts and notes receivable, net 452 — — 452 Inventories, net 75 — — 75 Prepaids and other current assets 60 — — 60 Total current assets 1,500 — — 1,500 Property and equipment, net 1,996 — — 1,996 Intangible assets, net 10,463 — — 10,463 Goodwill 5,486 — — 5,486 Net investment in property leased to franchisees 54 — — 54 Intercompany receivable — 207 (207 ) — Investment in subsidiaries — 3,618 (3,618 ) — Other assets, net 642 — — 642 Total assets $ 20,141 $ 3,825 $ (3,825 ) $ 20,141 LIABILITIES AND EQUITY Current liabilities: Accounts and drafts payable $ 513 $ — $ — $ 513 Other accrued liabilities 430 207 — 637 Gift card liability 167 — — 167 Current portion of long term debt and capital leases 91 — — 91 Total current liabilities 1,201 207 — 1,408 Term debt, net of current portion 11,823 — — 11,823 Capital leases, net of current portion 226 — — 226 Other liabilities, net 1,547 — — 1,547 Payables to affiliates 207 — (207 ) — Deferred income taxes, net 1,519 — — 1,519 Total liabilities 16,523 207 (207 ) 16,523 Partners’ capital: Class A common units — 4,323 — 4,323 Partnership exchangeable units — 730 — 730 Common shares 3,071 — (3,071 ) — Retained earnings 1,982 — (1,982 ) — Accumulated other comprehensive income (loss) (1,437 ) (1,437 ) 1,437 (1,437 ) Total Partners’ capital/shareholders’ equity 3,616 3,616 (3,616 ) 3,616 Noncontrolling interests 2 2 (2 ) 2 Total equity 3,618 3,618 (3,618 ) 3,618 Total liabilities and equity $ 20,141 $ 3,825 $ (3,825 ) $ 20,141 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Balance Sheets (In millions) As of December 31, 2017 Consolidated RBILP Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 1,097 $ — $ — $ 1,097 Accounts and notes receivable, net 489 — — 489 Inventories, net 78 — — 78 Prepaids and other current assets 86 — — 86 Total current assets 1,750 — — 1,750 Property and equipment, net 2,133 — — 2,133 Intangible assets, net 11,062 — — 11,062 Goodwill 5,782 — — 5,782 Net investment in property leased to franchisees 71 — — 71 Intercompany receivable — 97 (97 ) — Investment in subsidiaries — 4,561 (4,561 ) — Other assets, net 426 — — 426 Total assets $ 21,224 $ 4,658 $ (4,658 ) $ 21,224 LIABILITIES AND EQUITY Current liabilities: Accounts and drafts payable $ 496 $ — $ — $ 496 Other accrued liabilities 769 97 — 866 Gift card liability 215 — — 215 Current portion of long term debt and capital leases 78 — — 78 Total current liabilities 1,558 97 — 1,655 Term debt, net of current portion 11,801 — — 11,801 Capital leases, net of current portion 244 — — 244 Other liabilities, net 1,455 — — 1,455 Payables to affiliates 97 — (97 ) — Deferred income taxes, net 1,508 — — 1,508 Total liabilities 16,663 97 (97 ) 16,663 Partners’ capital: Class A common units — 4,168 — 4,168 Partnership exchangeable units — 1,276 — 1,276 Common shares 3,516 — (3,516 ) — Retained earnings 1,928 — (1,928 ) — Accumulated other comprehensive income (loss) (884 ) (884 ) 884 (884 ) Total Partners’ capital/shareholders’ equity 4,560 4,560 (4,560 ) 4,560 Noncontrolling interests 1 1 (1 ) 1 Total equity 4,561 4,561 (4,561 ) 4,561 Total liabilities and equity $ 21,224 $ 4,658 $ (4,658 ) $ 21,224 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) 2018 Consolidated RBILP Eliminations Consolidated Revenues: Sales $ 2,355 $ — $ — $ 2,355 Franchise and property revenues 3,002 — — 3,002 Total revenues 5,357 — — 5,357 Operating costs and expenses: Cost of sales 1,818 — — 1,818 Franchise and property expenses 422 — — 422 Selling, general and administrative expenses 1,214 — — 1,214 (Income) loss from equity method investments (22 ) — — (22 ) Other operating expenses (income), net 8 — — 8 Total operating costs and expenses 3,440 — — 3,440 Income from operations 1,917 — — 1,917 Interest expense, net 535 — — 535 Income before income taxes 1,382 — — 1,382 Income tax (benefit) expense 238 — — 238 Net income 1,144 — — 1,144 Equity in earnings of consolidated subsidiaries — 1,144 (1,144 ) — Net income (loss) 1,144 1,144 (1,144 ) 1,144 Net income (loss) attributable to noncontrolling interests 1 1 (1 ) 1 Net income (loss) attributable to common unitholders / shareholders $ 1,143 $ 1,143 $ (1,143 ) $ 1,143 Total comprehensive income (loss) $ 591 $ 591 $ (591 ) $ 591 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) 2017 Consolidated RBILP Eliminations Consolidated Revenues: Sales $ 2,390 $ — $ — $ 2,390 Franchise and property revenues 2,186 — — 2,186 Total revenues 4,576 — — 4,576 Operating costs and expenses: Cost of sales 1,850 — — 1,850 Franchise and property expenses 478 — — 478 Selling, general and administrative expenses 416 — — 416 (Income) loss from equity method investments (12 ) — — (12 ) Other operating expenses (income), net 109 — — 109 Total operating costs and expenses 2,841 — — 2,841 Income from operations 1,735 — — 1,735 Interest expense, net 512 — — 512 Loss on early extinguishment of debt 122 — — 122 Income before income taxes 1,101 — — 1,101 Income tax expense (134 ) — — (134 ) Net income 1,235 — — 1,235 Equity in earnings of consolidated subsidiaries — 1,235 (1,235 ) — Net income (loss) 1,235 1,235 (1,235 ) 1,235 Net income (loss) attributable to noncontrolling interests 2 2 (2 ) 2 Partnership preferred unit distributions — 256 — 256 Gain on redemption of Partnership preferred units — (234 ) — (234 ) Net income (loss) attributable to common unitholders / shareholders $ 1,233 $ 1,211 $ (1,233 ) $ 1,211 Total comprehensive income (loss) $ 1,706 $ 1,706 $ (1,706 ) $ 1,706 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) 2016 Consolidated RBILP Eliminations Consolidated Revenues: Sales $ 2,205 $ — $ — $ 2,205 Franchise and property revenues 1,941 — — 1,941 Total revenues 4,146 — — 4,146 Operating costs and expenses: Cost of sales 1,727 — — 1,727 Franchise and property expenses 454 — — 454 Selling, general and administrative expenses 319 — — 319 (Income) loss from equity method investments (20 ) — — (20 ) Other operating expenses (income), net (1 ) — — (1 ) Total operating costs and expenses 2,479 — — 2,479 Income from operations 1,667 — — 1,667 Interest expense, net 467 — — 467 Income before income taxes 1,200 — — 1,200 Income tax expense 244 — — 244 Net income 956 — — 956 Equity in earnings of consolidated subsidiaries — 956 (956 ) — Net income (loss) 956 956 (956 ) 956 Net income (loss) attributable to noncontrolling interests 3 3 (3 ) 3 Partnership preferred unit distributions — 270 — 270 Net income (loss) attributable to common unitholders / shareholders $ 953 $ 683 $ (953 ) $ 683 Total comprehensive income (loss) $ 1,068 $ 1,068 $ (1,068 ) $ 1,068 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) 2018 Consolidated Borrowers RBILP Eliminations Consolidated Cash flows from operating activities: Net income $ 1,144 $ 1,144 $ (1,144 ) $ 1,144 Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — (1,144 ) 1,144 — Depreciation and amortization 180 — — 180 Amortization of deferred financing costs and debt issuance discount 29 — — 29 (Income) loss from equity method investments (22 ) — — (22 ) Loss (gain) on remeasurement of foreign denominated transactions (33 ) — — (33 ) Net (gains) losses on derivatives (40 ) — — (40 ) Share-based compensation expense 48 — — 48 Deferred income taxes 29 — — 29 Other 5 — — 5 Changes in current assets and liabilities, excluding acquisitions and dispositions: Accounts and notes receivable 19 — — 19 Inventories and prepaids and other current assets (7 ) — — (7 ) Accounts and drafts payable 41 — — 41 Other accrued liabilities and gift card liability (219 ) — — (219 ) Tenant inducements paid to franchisees (52 ) — — (52 ) Other long-term assets and liabilities 43 — — 43 Net cash provided by operating activities 1,165 — — 1,165 Cash flows from investing activities: Payments for property and equipment (86 ) — — (86 ) Proceeds from disposal of assets, restaurant closures and refranchisings 8 — — 8 Return of investment on direct financing leases 16 — — 16 Settlement/sale of derivatives, net 17 — — 17 Other investing activities, net 1 — — 1 Net cash provided by (used for) investing activities (44 ) — — (44 ) Cash flows from financing activities: Proceeds from issuance of long-term debt 75 — — 75 Repayments of long-term debt and capital leases (74 ) — — (74 ) Distributions to RBI for payments in connection with redemption of Preferred Shares — (60 ) — (60 ) Payment of financing costs (3 ) — — (3 ) Distributions paid on common, preferred and Partnership exchangeable units — (728 ) — (728 ) Repurchase of Partnership exchangeable units — (561 ) — (561 ) Capital contribution from RBI Inc. 61 — — 61 Distributions from subsidiaries (1,349 ) 1,349 — — Other financing activities, net 5 — — 5 Net cash provided by (used for) financing activities (1,285 ) — — (1,285 ) Effect of exchange rates on cash and cash equivalents (20 ) — — (20 ) Increase (decrease) in cash and cash equivalents (184 ) — — (184 ) Cash and cash equivalents at beginning of period 1,097 — — 1,097 Cash and cash equivalents at end of period $ 913 $ — $ — $ 913 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) 2017 Consolidated Borrowers RBILP Eliminations Consolidated Cash flows from operating activities: Net income $ 1,235 $ 1,235 $ (1,235 ) $ 1,235 Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — (1,235 ) 1,235 — Depreciation and amortization 182 — — 182 Premiums paid and non-cash loss on early extinguishment of debt 119 — — 119 Amortization of deferred financing costs and debt issuance discount 33 — — 33 (Income) loss from equity method investments (12 ) — — (12 ) Loss (gain) on remeasurement of foreign denominated transactions 77 — — 77 Net losses on derivatives 31 — — 31 Share-based compensation expense 48 — — 48 Deferred income taxes (742 ) — — (742 ) Other 18 — — 18 Changes in current assets and liabilities, excluding acquisitions and dispositions: Accounts and notes receivable (30 ) — — (30 ) Inventories and prepaids and other current assets 19 — — 19 Accounts and drafts payable 14 — — 14 Other accrued liabilities and gift card liability 360 — — 360 Tenant inducements paid to franchisees (20 ) — — (20 ) Other long-term assets and liabilities 99 — — 99 Net cash provided by operating activities 1,431 — — 1,431 Cash flows from investing activities: Payments for property and equipment (37 ) — — (37 ) Proceeds from disposal of assets, restaurant closures and refranchisings 26 — — 26 Net payment for purchase of Popeyes, net of cash acquired (1,636 ) — — (1,636 ) Return of investment on direct financing leases 16 — — 16 Settlement/sale of derivatives, net 772 — — 772 Other investing activities, net 1 — — 1 Net cash provided by (used for) investing activities (858 ) — — (858 ) Cash flows from financing activities: Proceeds from issuance of long-term debt 5,850 — — 5,850 Repayments of long-term debt and capital leases (2,742 ) — — (2,742 ) Distributions to RBI for payments in connection with redemption of Preferred Shares — (3,006 ) — (3,006 ) Payment of financing costs (63 ) — — (63 ) Distributions paid on common, preferred and Partnership exchangeable units — (664 ) — (664 ) Repurchase of Partnership exchangeable units — (330 ) — (330 ) Capital contribution from RBI Inc. 29 — — 29 Distributions from subsidiaries (4,000 ) 4,000 — — Other financing activities, net (10 ) — — (10 ) Net cash provided by (used for) financing activities (936 ) — — (936 ) Effect of exchange rates on cash and cash equivalents 24 — — 24 Increase (decrease) in cash and cash equivalents (339 ) — — (339 ) Cash and cash equivalents at beginning of period 1,436 — — 1,436 Cash and cash equivalents at end of period $ 1,097 $ — $ — $ 1,097 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) 2016 Consolidated Borrowers RBILP Eliminations Consolidated Cash flows from operating activities: Net income $ 956 $ 956 $ (956 ) $ 956 Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — (956 ) 956 — Depreciation and amortization 172 — — 172 Amortization of deferred financing costs and debt issuance discount 39 — — 39 (Income) loss from equity method investments (20 ) — — (20 ) Loss (gain) on remeasurement of foreign denominated transactions (20 ) — — (20 ) Net losses on derivatives 21 — — 21 Share-based compensation expense 35 — — 35 Deferred income taxes 80 — — 80 Other 4 — — 4 Changes in current assets and liabilities, excluding acquisitions and dispositions: Accounts and notes receivable (16 ) — — (16 ) Inventories and prepaids and other current assets (10 ) — — (10 ) Accounts and drafts payable 16 — — 16 Other accrued liabilities and gift card liability (1 ) — — (1 ) Tenant inducements paid to franchisees (19 ) — — (19 ) Other long-term assets and liabilities (23 ) — — (23 ) Net cash provided by operating activities 1,214 — — 1,214 Cash flows from investing activities: Payments for property and equipment (34 ) — — (34 ) Proceeds from disposal of assets, restaurant closures and refranchisings 30 — — 30 Return of investment on direct financing leases 17 — — 17 Settlement/sale of derivatives, net 11 — — 11 Other investing activities, net 3 — — 3 Net cash provided by (used for) investing activities 27 — — 27 Cash flows from financing activities: Repayments of long-term debt and capital leases (70 ) — — (70 ) Distributions paid on common, preferred and Partnership exchangeable units — (538 ) — (538 ) Capital contribution from RBI Inc. 14 — — 14 Excess tax benefits from share-based compensation 8 — — 8 Distributions from subsidiaries (538 ) 538 — — Other financing activities, net (5 ) — — (5 ) Net cash provided by (used for) financing activities (591 ) — — (591 ) Effect of exchange rates on cash and cash equivalents (2 ) — — (2 ) Increase (decrease) in cash and cash equivalents 648 — — 648 Cash and cash equivalents at beginning of period 788 — — 788 Cash and cash equivalents at end of period $ 1,436 $ — $ — $ 1,436

Description of Business and O_2

Description of Business and Organization - Additional Information (Details)	Dec. 31, 2018RestaurantCountry
Basis of Presentation [Line Items]
Number of franchised or owned restaurants	25,744
Number of countries in which company and franchise restaurants operated (more than) | Country	100
Percentage of franchised restaurants	100.00%
Tim Hortons
Basis of Presentation [Line Items]
Number of franchised or owned restaurants	4,846
Burger King
Basis of Presentation [Line Items]
Number of franchised or owned restaurants	17,796
Popeyes
Basis of Presentation [Line Items]
Number of franchised or owned restaurants	3,102

Significant Accounting Polici_4

Significant Accounting Policies - Additional Information (Details)	12 Months Ended
	Dec. 31, 2018USD ($)Restaurant	Dec. 31, 2017USD ($)Restaurant	Dec. 31, 2016USD ($)	Jan. 01, 2019USD ($)
Summary Of Accounting Policies [Line Items]
Investment in other affiliates	50.00%
Other debt recognized	$ 150,000,000	$ 89,000,000
Goodwill and Brand impairment	0	0	$ 0
Advertising expense, net of franchisee contributions	793,000,000	7,000,000	6,000,000
Construction loans
Summary Of Accounting Policies [Line Items]
Other debt recognized	$ 71,000,000	$ 83,000,000
Buildings and improvements
Summary Of Accounting Policies [Line Items]
Estimated useful life of assets (up to)	40 years
Restaurant equipment
Summary Of Accounting Policies [Line Items]
Estimated useful life of assets (up to)	17 years
Furniture, fixtures, and other
Summary Of Accounting Policies [Line Items]
Estimated useful life of assets (up to)	10 years
Manufacturing equipment
Summary Of Accounting Policies [Line Items]
Estimated useful life of assets (up to)	25 years
Capital leases
Summary Of Accounting Policies [Line Items]
Estimated useful life of assets (up to)	40 years
Restaurant VIEs
Summary Of Accounting Policies [Line Items]
Number of consolidated restaurants | Restaurant	17	31
Cross-currency rate swaps | Interest expense, net | Derivatives designated as net investment hedges
Summary Of Accounting Policies [Line Items]
Gain or (Loss) Recognized in Earnings (Amount Excluded from Effectiveness Testing)	$ 60,000,000	$ 0	$ 0
Accounting Standards Update 2016-02 | Pro Forma
Summary Of Accounting Policies [Line Items]
Lease liabilities				$ 1,100,000,000

Significant Accounting Polici_5

Significant Accounting Policies - Reclassification of Certain Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2018	Dec. 31, 2015
Condensed Balance Sheet Statements, Captions [Line Items]
Tenant inducements paid to franchisees	$ (52)	$ (20)	$ (19)
Current assets:
Cash and cash equivalents	913	1,097	1,436	$ 1,097	$ 788
Accounts and notes receivable, net	452	489		489
Inventories, net	75	78		78
Advertising fund restricted assets		0
Prepaids and other current assets	60	86		63
Total current assets	1,500	1,750		1,727
Current liabilities:
Accounts and drafts payable	513	496		496
Other accrued liabilities	637	866		875
Gift card liability	167	215		172
Advertising fund liabilities		0
Current portion of long term debt and capital leases	91	78		78
Total current liabilities	$ 1,408	1,655		$ 1,621
As Reported
Current assets:
Cash and cash equivalents		1,073
Accounts and notes receivable, net		456
Inventories, net		78
Advertising fund restricted assets		83
Prepaids and other current assets		60
Total current assets		1,750
Current liabilities:
Accounts and drafts payable		413
Other accrued liabilities		838
Gift card liability		215
Advertising fund liabilities		111
Current portion of long term debt and capital leases		78
Total current liabilities		1,655
Reclassification
Condensed Balance Sheet Statements, Captions [Line Items]
Tenant inducements paid to franchisees		20	$ 19
Current assets:
Cash and cash equivalents		24
Accounts and notes receivable, net		33
Inventories, net		0
Advertising fund restricted assets		(83)
Prepaids and other current assets		26
Total current assets		0
Current liabilities:
Accounts and drafts payable		83
Other accrued liabilities		28
Gift card liability		0
Advertising fund liabilities		(111)
Current portion of long term debt and capital leases		0
Total current liabilities		$ 0

Significant Accounting Polici_6

Significant Accounting Policies - Schedule of Fair Value Measurements (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Fair value of our variable term debt and senior notes	$ 11,000	$ 12,000
Principal carrying amount of our variable term debt and senior notes	$ 11,893	$ 11,858

Popeyes Acquisition - Additiona

Popeyes Acquisition - Additional Information (Details) - USD ($) $ in Millions	Mar. 27, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2018
Business Acquisition [Line Items]
Intangible assets, net		$ 10,463	$ 11,062		$ 11,062
Franchise agreements
Business Acquisition [Line Items]
Intangible assets	$ 41
Weighted average useful life of intangible assets	17 years
Off-market favorable lease
Business Acquisition [Line Items]
Intangible assets	$ 9
Weighted average useful life of intangible assets	14 years
Popeyes Acquisition
Business Acquisition [Line Items]
Total consideration	$ 1,655
Value of equity awards transferred	33
Business acquisition funded by cash	355
PLK Transaction costs		$ 10	$ 62	$ 0
Intangible assets, net	1,355
Intangible assets	1,405
Popeyes Acquisition | Selling, general and administrative expenses
Business Acquisition [Line Items]
PLK Transaction costs	34
Long-term debt | Popeyes Acquisition
Business Acquisition [Line Items]
Incremental borrowings funded by business acquisition	$ 1,300

Popeyes Acquisition - Schedule

Popeyes Acquisition - Schedule of Preliminary Allocation of Consideration to Net Tangible and Intangible Assets Acquired (Details) - Popeyes Acquisition $ in Millions	Mar. 27, 2017USD ($)
Business Acquisition [Line Items]
Total current assets	$ 64
Property and equipment	114
Intangible assets	1,405
Other assets	1
Total current liabilities	(73)
Total debt and capital lease obligations	(159)
Deferred income taxes	(523)
Other liabilities	(20)
Total identifiable net assets	809
Goodwill	846
Total consideration	$ 1,655

Earnings Per Unit - Basic and D

Earnings Per Unit - Basic and Diluted Earnings Per Unit (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Allocation of net income among partner interests:
Net income attributable to common unitholders									$ 1,143	$ 1,211	$ 683
Class A common units
Allocation of net income among partner interests:
Net income attributable to common unitholders									$ 612	$ 626	$ 346
Denominator - basic and diluted partnership units:
Total weighted average basic and diluted units outstanding (in shares)									202	202	202
Earnings per unit - basic and diluted:
Earnings per unit - basic and diluted (in dollars per share)	$ 0.81	$ 0.66	$ 0.83	$ 0.73	$ 1.96	$ 0.45	$ 0.44	$ 0.25	$ 3.03	$ 3.10	$ 1.71
Partnership exchangeable units
Allocation of net income among partner interests:
Net income attributable to common unitholders									$ 531	$ 585	$ 337
Denominator - basic and diluted partnership units:
Total weighted average basic and diluted units outstanding (in shares)									216.1	225.5	227.8
Earnings per unit - basic and diluted:
Earnings per unit - basic and diluted (in dollars per share)	$ 0.65	$ 0.53	$ 0.67	$ 0.60	$ 1.64	$ 0.39	$ 0.38	$ 0.21	$ 2.46	$ 2.59	$ 1.48

Property and Equipment, net - S

Property and Equipment, net - Summary of Property and Equipment, Net (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,700		$ 2,756
Accumulated depreciation and amortization	(704)		(623)
Property and equipment, net	1,996	$ 2,133	2,133
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	998		1,020
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,145		1,172
Restaurant equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	99		122
Furniture, fixtures, and other
Property, Plant and Equipment [Line Items]
Property and equipment, gross	182		171
Capital leases
Property, Plant and Equipment [Line Items]
Property and equipment, gross	257		256
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 19		$ 15

Property and Equipment, net - A

Property and Equipment, net - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense on property and equipment	$ 148	$ 150	$ 144
Assets leased under capital leases, net	180	193
Accumulated depreciation	$ 77	$ 63

Intangible Assets, net and Go_3

Intangible Assets, net and Goodwill - Schedule of Intangible Assets, Net and Goodwill (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Finite And Indefinite Lived Intangible Assets [Line Items]
Identifiable assets, Gross	$ 1,112		$ 1,181
Identifiable assets, accumulated amortization	(394)		(362)
Identifiable assets, net	718		819
Indefinite lived intangible assets, Net	9,745		10,243
Intangible assets, net	10,463	$ 11,062	11,062
Goodwill	5,486	$ 5,782	5,782
Tim Hortons
Finite And Indefinite Lived Intangible Assets [Line Items]
Goodwill	4,038		4,326
Tim Hortons | Trade Names
Finite And Indefinite Lived Intangible Assets [Line Items]
Indefinite lived intangible assets, Net	6,259		6,727
Burger King
Finite And Indefinite Lived Intangible Assets [Line Items]
Goodwill	602		610
Burger King | Trade Names
Finite And Indefinite Lived Intangible Assets [Line Items]
Indefinite lived intangible assets, Net	2,131		2,161
Popeyes
Finite And Indefinite Lived Intangible Assets [Line Items]
Goodwill	846		846
Popeyes | Trade Names
Finite And Indefinite Lived Intangible Assets [Line Items]
Indefinite lived intangible assets, Net	1,355		1,355
Franchise agreements
Finite And Indefinite Lived Intangible Assets [Line Items]
Identifiable assets, Gross	705		725
Identifiable assets, accumulated amortization	(194)		(168)
Identifiable assets, net	511		557
Favorable leases
Finite And Indefinite Lived Intangible Assets [Line Items]
Identifiable assets, Gross	407		456
Identifiable assets, accumulated amortization	(200)		(194)
Identifiable assets, net	$ 207		$ 262

Intangible Assets, net and Go_4

Intangible Assets, net and Goodwill - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense on intangible assets	$ 70	$ 72	$ 72

Intangible Assets, net and Go_5

Intangible Assets, net and Goodwill - Schedule of the Estimated Future Amortization Expenses on Intangible Assets (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2,019	$ 64
2,020	59
2,021	55
2,022	51
2,023	48
Thereafter	441
Identifiable assets, net	$ 718	$ 819

Equity Method Investments - Add

Equity Method Investments - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Schedule of Equity Method Investments [Line Items]
Investment in subsidiaries	$ 0	$ 0
Joint-venture interest	50.00%
Contingent rent expense	$ 71,000,000	71,000,000	$ 71,000,000
Increase to carrying value of equity method investment	20,000,000	0	12,000,000
Carrols Restaurant Group, Inc.
Schedule of Equity Method Investments [Line Items]
Quoted market price	93,000,000
BK Brasil
Schedule of Equity Method Investments [Line Items]
Quoted market price	120,000,000
Equity method investee
Schedule of Equity Method Investments [Line Items]
Accounts receivable from equity method investments	41,000,000	32,000,000
Tim Hortons | Wendy's Company TIMWEN Partnership
Schedule of Equity Method Investments [Line Items]
Cash distributions	13,000,000	12,000,000	11,000,000
Contingent rent expense	$ 20,000,000	20,000,000	$ 20,000,000
Canada | TIMWEN Partnership
Schedule of Equity Method Investments [Line Items]
Joint-venture interest	50.00%
United States | Carrols Restaurant Group, Inc.
Schedule of Equity Method Investments [Line Items]
Joint-venture interest	20.50%
China | Pangaea Foods (China) Holdings, Ltd.
Schedule of Equity Method Investments [Line Items]
Joint-venture interest	10.10%
Prepaids and other current assets
Schedule of Equity Method Investments [Line Items]
Investment in subsidiaries	$ 259,000,000	$ 155,000,000

Equity Method Investments - Sum

Equity Method Investments - Summary of Franchise and Property Revenue (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues from affiliates:
Property revenues									$ 744	$ 765	$ 753
Total revenues	$ 1,385	$ 1,375	$ 1,343	$ 1,254	$ 1,234	$ 1,209	$ 1,132	$ 1,001	5,357	4,576	4,146
Affiliates
Revenues from affiliates:
Property revenues									36	27	28
Total revenues									357	228	179
Royalties
Revenues from affiliates:
Revenues									2,165	1,215	993
Royalties | Affiliates
Revenues from affiliates:
Revenues									310	175	132
Franchise fees and other revenue
Revenues from affiliates:
Revenues									93	206	195
Franchise fees and other revenue | Affiliates
Revenues from affiliates:
Revenues									$ 11	$ 26	$ 19

Other Accrued Liabilities and_3

Other Accrued Liabilities and Other Liabilities - Schedule of Other Accrued Liabilities (Current) and Other Liabilities (Non-Current), Net (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Current:
Dividend payable	$ 207		$ 97
Interest payable	87		89
Accrued compensation and benefits	69		67
Taxes payable	113		401
Deferred income	27		43
Accrued advertising expenses	30		27
Closed property reserve	9		11
Restructuring and other provisions	11		12
Other	84		119
Other accrued liabilities	637	$ 875	866
Non-current:
Derivatives liabilities	179		499
Taxes payable	493		496
Contract liabilities, net	486		10
Unfavorable leases	192		252
Accrued pension	64		72
Accrued lease straight-lining liability	69		46
Deferred income	22		27
Other	42		53
Other liabilities, net	$ 1,547	$ 1,881	$ 1,455

Long-Term Debt - Summary of Lon

Long-Term Debt - Summary of Long-Term Debt (Details) - USD ($) $ in Millions	Dec. 31, 2018	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Other	$ 150			$ 89
Less: unamortized deferred financing costs and deferred issuance discount	(145)			(170)
Total debt, net	11,893			11,858
Less: current maturities of debt	(70)			(57)
Total long-term debt	11,823		$ 11,801	11,801
Term Loan Facility (due February 17, 2024)
Debt Instrument [Line Items]
Term Loan Facility (due February 17, 2024)	6,338			6,389
2017 4.25% Senior Notes (due May 15, 2024)
Debt Instrument [Line Items]
Senior notes	1,500			1,500
Stated interest rate (as a percent)		4.25%
2015 4.625% Senior Notes (due January 15, 2022)
Debt Instrument [Line Items]
Senior notes	1,250			1,250
Stated interest rate (as a percent)		4.625%
2017 5.00% Senior Notes (due October 15, 2025)
Debt Instrument [Line Items]
Senior notes	$ 2,800			$ 2,800
Stated interest rate (as a percent)		5.00%

Long-Term Debt - Credit Facilit

Long-Term Debt - Credit Facilities (Details)	Feb. 17, 2017USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2018CAD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018
Line of Credit Facility [Line Items]
Capitalized debt issuance costs			$ 63,000,000	$ 0	$ 0
Loss on early extinguishment of debt		$ 0	122,000,000	$ 0
Eurocurrency rate loans
Line of Credit Facility [Line Items]
Fluctuating interest rate points		1.00%
Term loan facility
Line of Credit Facility [Line Items]
Senior secured revolving credit facility	$ 4,900,000,000
Repayment of outstanding term loan facility	$ 146,000,000
Interest rate	1.25%				1.25%	1.25%
Margin percentage for fluctuating interest rate	2.25%	2.25%
Capitalized debt issuance costs			11,000,000
Loss on early extinguishment of debt			20,000,000
Effective interest rate					4.77%	4.77%
Amortization of principal amount of Term Loan Facility		$ 16,000,000
2015 Senior Notes
Line of Credit Facility [Line Items]
Stated interest rate (as a percent)					4.625%	4.625%
Minimum
Line of Credit Facility [Line Items]
Margin percentage for fluctuating interest rate alternative		1.25%
Minimum | Base rate
Line of Credit Facility [Line Items]
Debt instrument floor rate		1.00%
Minimum | LIBOR
Line of Credit Facility [Line Items]
Debt instrument floor rate		1.25%
Maximum
Line of Credit Facility [Line Items]
Margin percentage for fluctuating interest rate alternative		2.00%
Maximum | Base rate
Line of Credit Facility [Line Items]
Debt instrument floor rate		0.25%
Maximum | LIBOR
Line of Credit Facility [Line Items]
Debt instrument floor rate		2.00%
Revolving credit facility
Line of Credit Facility [Line Items]
Senior secured revolving credit facility	$ 500,000,000
Amount of letter of credit outstanding						$ 0
Letter of credit sublimit as part of revolving credit facility						125,000,000
Amount withdrawn from revolving credit facility						20,000,000
Remaining borrowing capacity						$ 480,000,000
Fluctuating interest rates					2.00%	2.00%
Revolving credit facility | Minimum
Line of Credit Facility [Line Items]
Revolving credit facility interest rate on unused portion, minimum		0.25%
Senior notes | 2017 4.25% Senior Notes (due May 15, 2024)
Line of Credit Facility [Line Items]
Aggregate principal amount of debt issued			1,500,000,000
Stated interest rate (as a percent)					4.25%	4.25%
Senior notes | 2015 4.625% Senior Notes (due January 15, 2022)
Line of Credit Facility [Line Items]
Stated interest rate (as a percent)					4.625%	4.625%
2015 4.625% Senior Notes (due January 15, 2022)
Line of Credit Facility [Line Items]
Stated interest rate (as a percent)							4.625%
2015 4.625% Senior Notes (due January 15, 2022) | Revolving credit facility
Line of Credit Facility [Line Items]
Senior secured revolving credit facility			150,000,000
Capitalized debt issuance costs			$ 1,000,000
Popeyes | Term loan facility | Incremental term loan
Line of Credit Facility [Line Items]
Capitalized debt issuance costs						$ 23,000,000
Aggregate principal amount of debt issued						1,300,000,000
Popeyes | Term loan facility | Incremental term loan two
Line of Credit Facility [Line Items]
Aggregate principal amount of debt issued						$ 250,000,000

Long-Term Debt - 2017 4.25% Sen

Long-Term Debt - 2017 4.25% Senior Notes (Details) - USD ($)	Dec. 12, 2014	Dec. 31, 2018	Dec. 31, 2017
Senior notes | 2017 4.25% Senior Notes (due May 15, 2024)
Debt Instrument [Line Items]
Stated interest rate (as a percent)		4.25%
Aggregate principal amount of debt issued			$ 1,500,000,000
Debt issuance costs, net			$ 13,000,000
Preferred Share
Debt Instrument [Line Items]
Preferred stock dividend rate percentage	9.00%	9.00%

Long-Term Debt - 2017 5.00% Sen

Long-Term Debt - 2017 5.00% Senior Notes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Aug. 28, 2017
Debt Instrument [Line Items]
Loss on early extinguishment of debt	$ 0	$ 122,000,000	$ 0
Senior notes | 5% Senior Notes Indenture 2017
Debt Instrument [Line Items]
Stated interest rate (as a percent)	5.00%			5.00%
Aggregate principal amount of debt issued		2,800,000,000
Debt issuance costs, net		15,000,000
Senior notes | 6% Senior Notes Indenture 2014
Debt Instrument [Line Items]
Stated interest rate (as a percent)	6.00%
Redemption of 2014 senior notes		2,250,000,000
Loss on early extinguishment of debt		$ 102,000,000

Long-Term Debt - 2015 4.625% Se

Long-Term Debt - 2015 4.625% Senior Notes (Details) - 2015 Senior Notes	12 Months Ended
	Dec. 31, 2018USD ($)
Debt Instrument [Line Items]
Issuance of senior notes	$ 1,250,000,000
Stated interest rate (as a percent)	4.625%
Principal payments due	$ 0

Long-Term Debt - Restrictions a

Long-Term Debt - Restrictions and Covenants (Details) - USD ($) $ in Millions	Dec. 31, 2018	Aug. 28, 2017
2015 Senior Notes
Line of Credit Facility [Line Items]
Stated interest rate (as a percent)	4.625%
2011 Amended Credit Agreement
Line of Credit Facility [Line Items]
First lien senior secured leverage ratio limit	6.50
Amount of letter of credit outstanding	$ 50
Swingline loans outstanding percentage	30.00%
Senior notes | 2017 4.25% Senior Notes (due May 15, 2024)
Line of Credit Facility [Line Items]
Stated interest rate (as a percent)	4.25%
Senior notes | 5% Senior Notes Indenture 2017
Line of Credit Facility [Line Items]
Stated interest rate (as a percent)	5.00%	5.00%
Senior notes | Four Point Two Five Percent Senior Notes Indenture 2017 [Member]
Line of Credit Facility [Line Items]
Stated interest rate (as a percent)	4.25%

Long-Term Debt - Other (Details

Long-Term Debt - Other (Details) $ in Millions	Oct. 11, 2018CAD ($)	Mar. 27, 2017USD ($)	Dec. 31, 2018CAD ($)	Jun. 01, 2017USD ($)
New Facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 100,000,000
Amount drawn			$ 100,000,000
Effective interest rate			3.64%
Canadian Bankers' Acceptance rate | New Facility
Line of Credit Facility [Line Items]
Interest rate	1.40%
Prime rate | New Facility
Line of Credit Facility [Line Items]
Interest rate	0.40%
Popeyes Acquisition
Line of Credit Facility [Line Items]
Repayments of debt		$ 156
Senior notes | Series 1
Line of Credit Facility [Line Items]
Aggregate principal amount of debt issued				$ 36

Long-Term Debt - Debt Issuance

Long-Term Debt - Debt Issuance Costs and Loss on Early Extinguishment of Debt (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2018CAD ($)
Debt Instrument [Line Items]
Capitalized debt issuance costs		$ 63	$ 0	$ 0
Loss on early extinguishment of debt	$ 0	122	$ 0
6% Senior Notes Indenture 2014 | Senior notes
Debt Instrument [Line Items]
Loss on early extinguishment of debt		$ 102
Stated interest rate (as a percent)				6.00%

Long-Term Debt - Summary of Agg

Long-Term Debt - Summary of Aggregate Maturities of Long-Term Debt (Details) $ in Millions	Dec. 31, 2018USD ($)
Debt Disclosure [Abstract]
2,019	$ 70
2,020	74
2,021	72
2,022	1,324
2,023	78
Thereafter	10,420
Total	$ 12,038

Long-Term Debt - Schedule of In

Long-Term Debt - Schedule of Interest Expense, Net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt (a)	$ 498	$ 484	$ 412
Capital lease obligations	23	21	20
Amortization of deferred financing costs and debt issuance discount	29	33	39
Interest income	(15)	(26)	(4)
Interest expense, net	535	512	467
Derivatives designated as net investment hedges | Interest expense, net | Cross-currency rate swaps
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Gain or (Loss) Recognized in Earnings (Amount Excluded from Effectiveness Testing)	$ 60	$ 0	$ 0

Leases - Additional Information

Leases - Additional Information (Details)	12 Months Ended
	Dec. 31, 2018RestaurantPropertyBuilding
Leases [Abstract]
Restaurant properties to franchisees leased or subleased | Restaurant	5,284
Non restaurant properties to third parties under capital and operating leases | Property	129
Minimum lease term for assets given on lease	10 years
Maximum lease term for assets given on lease	20 years
Number of restaurant buildings taken on lease | Building	675
Minimum lease term for assets taken on lease	10 years
Maximum lease term for assets taken on lease	30 years

Leases - Summary of Assets Leas

Leases - Summary of Assets Lease, Property and Equipment, Net (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Property Subject to or Available for Operating Lease [Line Items]
Total lease, property and equipment	$ 2,098	$ 2,163
Accumulated depreciation and amortization	(475)	(407)
Property and equipment leased, net	1,623	1,756
Land
Property Subject to or Available for Operating Lease [Line Items]
Total lease, property and equipment	906	931
Buildings and improvements
Property Subject to or Available for Operating Lease [Line Items]
Total lease, property and equipment	1,175	1,215
Restaurant equipment
Property Subject to or Available for Operating Lease [Line Items]
Total lease, property and equipment	$ 17	$ 17

Leases - Summary of Net Investm

Leases - Summary of Net Investment, Direct Financing Leases (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Leases [Abstract]
Future minimum lease receipts	$ 60		$ 77
Contingent rents	29		39
Estimated unguaranteed residual value	16		17
Unearned income	(35)		(45)
Net investment, direct financing leases	70		88
Current portion included within accounts receivables	(16)		(17)
Net investment in property leased to franchisees	$ 54	$ 71	$ 71

Leases - Summary of Property Re

Leases - Summary of Property Revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Lease Disclosure [Line Items]
Total rental income	$ 744	$ 765	$ 753
Franchise and property revenue
Lease Disclosure [Line Items]
Minimum	454	464	451
Contingent	273	284	282
Amortization of favorable and unfavorable income lease contracts, net	8	8	9
Total rental income	735	756	742
Earned income on direct financing leases	9	9	11
Total property revenues	$ 744	$ 765	$ 753

Leases - Summary of Rent Expens

Leases - Summary of Rent Expense Associated with Lease Commitments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Leases [Abstract]
Minimum	$ 201	$ 198	$ 193
Contingent	71	71	71
Amortization of favorable and unfavorable payable lease contracts, net	9	10	9
Total rental expense	281	279	273
Rental expense from properties subleased to franchisees	$ 263	$ 263	$ 254

Leases - Summary of Future Mini

Leases - Summary of Future Minimum Lease Receipts and Commitments (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Leases [Abstract]
Future minimum lease receipts, direct financing leases, 2019	$ 14
Future minimum lease receipts, direct financing leases, 2020	10
Future minimum lease receipts, direct financing leases, 2021	7
Future minimum lease receipts, direct financing leases, 2022	5
Future minimum lease receipts, direct financing leases, 2023	5
Future minimum lease receipts, direct financing leases, thereafter	19
Future minimum lease receipts, direct financing leases, total	60		$ 77
Future minimum lease receipts, operating leases, 2019	416
Future minimum lease receipts, operating leases, 2020	388
Future minimum lease receipts, operating leases, 2021	360
Future minimum lease receipts, operating leases, 2022	331
Future minimum lease receipts, operating leases, 2023	306
Future minimum lease receipts, operating leases, thereafter	1,704
Future minimum lease receipts, operating leases, total	3,505
Future minimum lease commitments, capital leases, 2019	38
Future minimum lease commitments, capital leases, 2020	36
Future minimum lease commitments, capital leases, 2021	34
Future minimum lease commitments, capital leases, 2022	33
Future minimum lease commitments, capital leases, 2023	30
Future minimum lease commitments, capital leases, thereafter	201
Future minimum lease commitments, capital leases, Total	372
Less amount representing interest	(125)
Present value of minimum capital lease payments	247
Current portion of capital lease obligation	(21)
Long-term portion of capital lease obligation	226	$ 244	$ 244
Future minimum lease commitments, operating leases, 2019	183
Future minimum lease commitments, operating leases, 2020	172
Future minimum lease commitments, operating leases, 2021	158
Future minimum lease commitments, operating leases, 2022	145
Future minimum lease commitments, operating leases, 2023	130
Future minimum lease commitments, operating leases, thereafter	831
Future minimum lease commitments, operating leases, total	1,619
Minimum sublease rentals under non-cancelable subleases	$ 2,290

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax [Line Items]
Provisional income tax expense (benefit) due to TCJA		$ 420
Favorable adjustment as a result of remeasurement of net deferred tax liabilities	$ 9
Provisional charges carryforward related to TCJA		103
Favorable adjustment related to certain deductions allowed to be carried forward	3
Provisional estimate for transition tax related to TCJA		119
Favorable adjustment related to utilization of foreign tax credits	15
Increase in valuation allowance	43
Unrecognized tax benefits	441	461	$ 241	$ 239
Possible reduction in unrecognized tax benefits in the next twelve months	6
Total amount of accrued interest and penalties	51	37
Potential interest and penalties associated with uncertain tax positions	$ 14	$ 10	$ 11
Minimum
Income Tax [Line Items]
Income tax returns period subject to examination	3 years
Maximum
Income Tax [Line Items]
Income tax returns period subject to examination	5 years

Income Taxes - Income Before In

Income Taxes - Income Before Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax [Line Items]
Foreign	$ 271	$ (122)	$ 150
Income before income taxes	1,382	1,101	1,200
Canada
Income Tax [Line Items]
Foreign	$ 1,111	$ 1,223	$ 1,050

Income Taxes - Income Tax (Bene

Income Taxes - Income Tax (Benefit) Expense Attributable to Income from Continuing Operations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current:
Current Income Tax Expense (Benefit)	$ 209	$ 608	$ 164
Deferred:
Total	29	(742)	80
Income tax (benefit) expense	238	(134)	244
Canada
Current:
Canadian	25	438	79
Deferred:
Canadian	78	(302)	49
United States
Current:
U.S. Federal	95	113	45
U.S. state, net of federal income tax benefit	17	3	2
Deferred:
U.S. Federal	(65)	(473)	37
U.S. state, net of federal income tax benefit	13	34	(7)
Other Foreign
Current:
Canadian	72	54	38
Deferred:
Canadian	$ 3	$ (1)	$ 1

Income Taxes - Schedule of US F

Income Taxes - Schedule of US Federal Tax Statutory Rate Reconciles to Effective Income Tax Rate (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Statutory rate	26.50%	26.50%	26.50%
Costs and taxes related to foreign operations	4.20%	8.90%	9.60%
Foreign exchange gain (loss)	(0.10%)	(7.70%)	0.10%
Foreign tax rate differential	(6.10%)	(1.90%)	(1.00%)
Change in valuation allowance	3.20%	12.00%	0.20%
Change in accrual for tax uncertainties	0.10%	(0.40%)	1.00%
Intercompany financing	(4.40%)	(19.50%)	(16.00%)
Impact of Tax Act	(1.90%)	(27.40%)	0.00%
Benefit from stock option exercises	(5.00%)	(4.90%)	0.00%
Other	0.70%	2.30%	(0.10%)
Effective income tax rate	17.20%	(12.10%)	20.30%

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax (Benefit) Expense Allocated to Continuing Operations and Amounts Separately Allocated to Other Items (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income tax (benefit) expense	$ 238	$ (134)	$ 244
Cash flow hedge in accumulated other comprehensive income (loss)	(2)	5	(2)
Net investment hedge in accumulated other comprehensive income (loss)	101	(13)	12
Pension liability in accumulated other comprehensive income (loss)	0	(2)	(2)
Stock option tax benefit in common shares	0	0	(9)
Total	$ 337	$ (144)	$ 243

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Income Tax (Benefit) Expense Attributable to Income from Continuing Operations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Deferred income tax (benefit) expense	$ (14)	$ (449)	$ 78
Change in valuation allowance	43	133	2
Change in effective Canadian income tax rate	(3)	0	0
Change in effective foreign income tax rate	(4)	3	3
Change in effective U.S. federal income tax rate	(8)	(433)	0
Change in effective U.S. state income tax rate	15	4	(3)
Total	$ 29	$ (742)	$ 80

Income Taxes - Schedule of the

Income Taxes - Schedule of the Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Accounts and notes receivable	$ 5	$ 5
Accrued employee benefits	49	49
Unfavorable leases	123	146
Liabilities not currently deductible for tax	176	74
Tax loss and credit carryforwards	509	550
Derivatives	25	136
Other	8	0
Total gross deferred tax assets	895	960
Valuation allowance	(325)	(282)	$ (133)	$ (125)
Net deferred tax assets	570	678
Less deferred tax liabilities:
Property and equipment, principally due to differences in depreciation	43	33
Intangible assets	1,734	1,791
Leases	105	129
Statutory impairment	31	26
Outside basis difference	35	68
Total gross deferred tax liabilities	1,948	2,047
Net deferred tax liability	$ 1,378	$ 1,369

Income Taxes - Summary of Chang

Income Taxes - Summary of Changes in Valuation Allowance (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Valuation Allowance, beginning balance	$ 282	$ 133	$ 125
Additions due to acquisition	0	9	0
Change in estimates recorded to deferred income tax expense	43	133	2
Changes from foreign currency exchange rates	0	6	(1)
True-ups from changes in losses and credits	0	1	7
Valuation Allowance, ending balance	$ 325	$ 282	$ 133

Income Taxes - Summary of Amoun

Income Taxes - Summary of Amount and Expiration Dates of Operating Loss and Tax Credit Carry-forwards (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)
Operating Loss And Tax Credit Carryforwards [Line Items]
Total	$ 2,831
Canadian net operating loss carryforwards
Operating Loss And Tax Credit Carryforwards [Line Items]
Operating loss carryforwards	735
Canadian capital loss carryforwards
Operating Loss And Tax Credit Carryforwards [Line Items]
Capital loss carryforwards	1,139
U.S. state net operating loss carryforwards
Operating Loss And Tax Credit Carryforwards [Line Items]
Operating loss carryforwards	595
U.S. foreign tax credits
Operating Loss And Tax Credit Carryforwards [Line Items]
U.S. foreign tax credits	81
Foreign tax
Operating Loss And Tax Credit Carryforwards [Line Items]
Operating loss carryforwards	192
Capital loss carryforwards	30
Foreign credits	2
Other foreign net operating loss carryforwards
Operating Loss And Tax Credit Carryforwards [Line Items]
Operating loss carryforwards	$ 57

Income Taxes - A Reconciliation

Income Taxes - A Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 461	$ 241	$ 239
Additions on tax position related to the current year	1	186	2
Additions for tax positions of prior years	18	41	6
Additions for tax positions taken in conjunction with Transactions	0	2	0
Reductions for tax positions of prior year	(18)	0	(1)
Reductions for settlement	(18)	(2)	(5)
Reductions due to statute expiration	(3)	(7)	0
Ending balance	$ 441	$ 461	$ 241

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Details) € in Millions, $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2018EUR (€)	Dec. 31, 2017CAD ($)	Dec. 31, 2017USD ($)
Maximum
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount	$ 124
Interest expense, net
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount of pre-tax losses in AOCI expect to be reclassified into interest expense	(12)
Interest rate
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount	3,500		$ 2,500
Interest rate | Interest expense, net
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Net unrealized loss remaining in AOCI			$ 85
Cross currency interest rate contract
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Cash received		$ 764
Unrealized gain, net of tax		$ 533
Cross currency interest rate contract | Fixed income interest rate
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount	400				$ 6,754	$ 5,000
Hedge Funds [Member] | Cross currency interest rate contract | Fixed income interest rate
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount	$ 1,200			€ 1,108

Derivative Instruments - Quanti

Derivative Instruments - Quantitative Disclosures of Derivative Instruments Including Estimated Fair Values (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Derivatives designated as cash flow hedges | Interest rate swaps
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)	$ (37)	$ (6)	$ (23)
Derivatives designated as cash flow hedges | Interest rate swaps | Interest expense, net
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain or (Loss) Reclassified from AOCI into Earnings	(19)	(31)	(21)
Derivatives designated as cash flow hedges | Forward-currency contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)	11	(9)	(5)
Derivatives designated as cash flow hedges | Forward-currency contracts | Cost of sales
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain or (Loss) Reclassified from AOCI into Earnings	(1)	(3)	0
Derivatives designated as net investment hedges | Cross-currency rate swaps
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)	383	(384)	(87)
Derivatives designated as net investment hedges | Cross-currency rate swaps | Interest expense, net
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain or (Loss) Recognized in Earnings (Amount Excluded from Effectiveness Testing)	$ 60	$ 0	$ 0

Derivative Instruments - Summar

Derivative Instruments - Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets designated as cash flow hedges and net investment hedges	$ 65	$ 1
Derivative liabilities designated as cash flow hedges and net investment hedges	179	503
Derivatives designated as cash flow hedges | Foreign currency | Other liabilities, net
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities designated as cash flow hedges and net investment hedges	72	42
Derivatives designated as cash flow hedges | Foreign currency | Prepaids and other current assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets designated as cash flow hedges and net investment hedges	7	1
Derivatives designated as cash flow hedges | Foreign currency | Other accrued liabilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities designated as cash flow hedges and net investment hedges	0	5
Derivatives designated as net investment hedges | Foreign currency | Prepaids and other current assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets designated as cash flow hedges and net investment hedges	58	0
Derivatives designated as net investment hedges | Foreign currency | Other liabilities, net
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities designated as cash flow hedges and net investment hedges	$ 107	$ 456

Partnership Preferred Units - A

Partnership Preferred Units - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	Dec. 12, 2017	Dec. 12, 2014	Dec. 31, 2018	Dec. 31, 2014
Class of Stock [Line Items]
Preferred Shares redemption price per share (in dollars per share)				$ 48.109657
Preferred Share
Class of Stock [Line Items]
Partnership preferred units, shares issued		68,530,939
Preferred stock dividend rate percentage		9.00%	9.00%
Nominal dividend per year (in dollars per share)		$ 100
Aggregate consideration for sale of preferred shares	$ 3,116
Accrued and unpaid Preferred Share dividends	54
Increase in net income attributable to common shareholders	$ 234

Equity - Additional Information

Equity - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)dayshares	Dec. 31, 2017USD ($)shares	Dec. 31, 2016shares
Stockholders Equity [Line Items]
Number of consecutive trading days | day	20
Exchange of Partnership exchange units for RBI common shares (in shares)	10,185,333	9,286,480	6,744,244
Partners capital account exchanges and conversions (in shares)	10,000,000	5,000,000
Partners capital account converted units (in shares) | $	$ 561	$ 330
Partnership exchangeable units
Stockholders Equity [Line Items]
Exchange of Partnership exchange units for RBI common shares (in shares)	185,333	4,286,480	(6,744,244)

Equity - Summary of Change in t

Equity - Summary of Change in the Components of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Foreign currency translation adjustment	$ (831)	$ 824	$ 223
Amounts reclassified to earnings of cash flow hedges, net of tax of $(5), $(9), and $(6)	14	25	16
Pension and post-retirement benefit plans, net of tax	1	4	(8)
Ending balances	3,616
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(884)	(1,355)	(1,467)
Foreign currency translation adjustment	(831)	824	223
Net change in fair value of derivatives, net of tax	263	(382)	(119)
Amounts reclassified to earnings of cash flow hedges, net of tax of $(5), $(9), and $(6)	14	25	16
Pension and post-retirement benefit plans, net of tax	1	4	(8)
Ending balances	(1,437)	(884)	(1,355)
Derivatives
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	177	534	637
Net change in fair value of derivatives, net of tax	263	(382)	(119)
Amounts reclassified to earnings of cash flow hedges, net of tax of $(5), $(9), and $(6)	14	25	16
Pension and post-retirement benefit plans, net of tax	0
Ending balances	454	177	534
Pensions
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(28)	(32)	(24)
Pension and post-retirement benefit plans, net of tax	1	4	(8)
Ending balances	(27)	(28)	(32)
Foreign Currency Translation
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(1,033)	(1,857)	(2,080)
Foreign currency translation adjustment	(831)	824	223
Ending balances	$ (1,864)	$ (1,033)	$ (1,857)

Share-based Compensation - Addi

Share-based Compensation - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
New awards granted (in shares)	1,548,000
Expected term of grant options	6 years 4 months 20 days	6 years 8 months 27 days	6 years 8 months 27 days
Stock options, expiration period	10 years
Portion of options vesting on each anniversary date, vesting percentage	20.00%
Weighted average contractual term	6 years 2 months 13 days
Fair value of options granted	$ 10.82	$ 12.57	$ 7.53
Total intrinsic value of stock options exercised	$ 371	$ 288	$ 47
Legacy Burger King Plans
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
New awards granted (in shares)	0
Legacy Tim Hortons Plans
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
New awards granted (in shares)	0
Minimum | United States Treasury yield
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term of grant options	3 years
Maximum | United States Treasury yield
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term of grant options	5 years
First anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Portion of options vesting on each anniversary date, vesting percentage	20.00%
Second anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Portion of options vesting on each anniversary date, vesting percentage	40.00%
Third anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Portion of options vesting on each anniversary date, vesting percentage	100.00%
2016 Omnibus Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for issuance under the Plan (in shares)	16,945,969
Stock Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 126
Weighted average contractual term	3 years 3 months 18 days
Limited performance-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Performance-based RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Portion of options vesting on each anniversary date, vesting percentage	100.00%
Employee service period	3 years
Performance-based RSUs | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee service period	3 years
Performance-based RSUs | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee service period	5 years
Performance-based RSUs | Fourth anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Portion of options vesting on each anniversary date, vesting percentage	50.00%
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Portion of options vesting on each anniversary date, vesting percentage	20.00%
Vesting period	5 years
Total intrinsic value of vested RSU's	$ 7	$ 6	$ 3
Time-vested RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years
Employee service period	2 years
Percentage of RSU forfeited	100.00%

Share-based Compensation - Summ

Share-based Compensation - Summary of Share-based Compensation Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock options, stock options with tandem SARs and RSUs	$ 48	$ 48	$ 35
Accelerated vesting of Tim Hortons RSUs and performance stock units	0	12	0
Total share-based compensation expense	48	60	35
Modification of awards	$ 2	$ 5	$ 1

Share-based Compensation - Su_2

Share-based Compensation - Summary of the Significant Assumptions Used During the Year to Estimate the Fair Value of Stock Options (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	2.13%		0.85%
Expected term (in years)	6 years 4 months 20 days	6 years 8 months 27 days	6 years 8 months 27 days
Expected volatility	25.20%	24.50%	26.60%
Expected dividend yield	3.08%	1.37%	1.81%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.23%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.25%

Share-based Compensation - Su_3

Share-based Compensation - Summary of Option Activity under the Various Plan (Details) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)$ / sharesshares
Total Number of Options
Outstanding Beginning Balance (in shares) | shares	20,071
Granted (in shares) | shares	1,548
Exercised (in shares) | shares	(7,268)
Forfeited (in shares) | shares	(748)
Outstanding Ending Balance (in shares) | shares	13,603
Weighted Average Exercise Price
Outstanding Beginning Balance (in dollars per share) | $ / shares	$ 25.15
Granted (in dollars per share) | $ / shares	58.19
Exercised (in dollars per share) | $ / shares	8.37
Forfeited (in dollars per share) | $ / shares	48.26
Outstanding Ending Balance (in dollars per share) | $ / shares	$ 36.41
Stock Option Activity, Additional Disclosures
Aggregate Intrinsic Value, Outstanding | $	$ 231,988
Weighted average contractual term	6 years 2 months 13 days
Total Number of Options, Exercisable (in shares) | shares	3,118
Weighted Average Exercise Price, Exercisable (in dollars per share) | $ / shares	$ 16.32
Aggregate Intrinsic Value, Exercisable | $	$ 112,215
Average Remaining Contractual Term, Exercisable	3 years 9 months 17 days
Total Number of Options, Vested or expected to vest (in shares) | shares	12,479
Weighted Average Exercise Price, Vested or expected to vest (in dollars per share) | $ / shares	$ 35.75
Aggregate Intrinsic Value, Vested or expected to vest | $	$ 220,320
Average Remaining Contractual Term, Vested or expected to vest	6 years 1 month 6 days

Share-based Compensation - Su_4

Share-based Compensation - Summary of Time-vested RSUs and Performance-based RSUs Activity (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Time-vested RSUs
Total Number of Shares
Outstanding, beginning balance | shares	1,293
Granted (in shares) | shares	329
Vested and Settled (in shares) | shares	(43)
Dividend equivalents granted (in shares) | shares	31
Forfeited (in shares) | shares	(110)
Outstanding, ending balance | shares	1,500
Weighted Average Grant Date Fair Value
Outstanding, beginning balance (in dollars per share) | $ / shares	$ 38.64
Granted (in dollars per share) | $ / shares	57.68
Vested and Settled (in dollars per share) | $ / shares	41.62
Dividend equivalents granted (in dollars per share) | $ / shares	0
Forfeited (in dollars per share) | $ / shares	51.05
Outstanding, ending balance (in dollars per share) | $ / shares	$ 41.88
Performance-based RSUs
Total Number of Shares
Outstanding, beginning balance | shares	1,590
Granted (in shares) | shares	920
Vested and Settled (in shares) | shares	(81)
Dividend equivalents granted (in shares) | shares	58
Forfeited (in shares) | shares	(80)
Outstanding, ending balance | shares	2,407
Weighted Average Grant Date Fair Value
Outstanding, beginning balance (in dollars per share) | $ / shares	$ 36.31
Granted (in dollars per share) | $ / shares	58.49
Vested and Settled (in dollars per share) | $ / shares	34.68
Dividend equivalents granted (in dollars per share) | $ / shares	0
Forfeited (in dollars per share) | $ / shares	34.65
Outstanding, ending balance (in dollars per share) | $ / shares	$ 45.25

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2018	Dec. 31, 2015
Deferred Revenue Arrangement [Line Items]
Other liabilities, net	$ 1,547				$ 1,455				$ 1,547	$ 1,455		$ 1,881
Other assets, net	642				426				642	426		533
Partners' capital	3,618				4,561				3,618	4,561	$ 3,489	4,311	$ 2,914
Deferred income taxes, net	1,519				1,508				1,519	1,508		1,450
Prepaids and other current assets	60				86				60	86		63
Gift card liability	167				215				167	215		172
Other accrued liabilities	637				866				637	866
Total revenues	1,385	$ 1,375	$ 1,343	$ 1,254	1,234	$ 1,209	$ 1,132	$ 1,001	5,357	4,576	4,146
Income tax (benefit) expense									238	(134)	244
Selling, general and administrative expenses									1,214	416	319
Other operating expenses (income), net									(8)	(109)	1
Interest expense, net									(535)	(512)	(467)
Accounting Standards Update 2014-09
Deferred Revenue Arrangement [Line Items]
Cumulative effect adjustment (Note 16)					(250)					(250)
Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606
Deferred Revenue Arrangement [Line Items]
Cumulative effect adjustment (Note 16)												250
Other liabilities, net	(468)				426				(468)	426
Other assets, net	(101)				107				(101)	107		107
Partners' capital	283				(250)				283	(250)
Deferred income taxes, net	67				(58)				67	(58)
Prepaids and other current assets	17				(23)				17	(23)
Gift card liability	$ 42				$ (43)				42	(43)
Total revenues									(750)
Income tax (benefit) expense									9
Selling, general and administrative expenses									(785)
Other operating expenses (income), net									1
Interest expense, net									(1)
MFDA arrangements | Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606
Deferred Revenue Arrangement [Line Items]
Other liabilities, net												105
Partners' capital												2
Gift Cards | Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606
Deferred Revenue Arrangement [Line Items]
Partners' capital												25
Deferred income taxes, net												9
Gift card liability												(43)
Other accrued liabilities												9
Franchise and property revenues
Deferred Revenue Arrangement [Line Items]
Total revenues									3,002	$ 2,186	$ 1,941
Franchise and property revenues | Difference between Revenue Guidance in Effect before and after Topic 606
Deferred Revenue Arrangement [Line Items]
Total revenues									43
Income tax (benefit) expense									11
Franchise and property revenues | Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606
Deferred Revenue Arrangement [Line Items]
Other liabilities, net												321
Deferred income taxes, net												(67)
Total revenues									(750)
Advertising Funds | Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606
Deferred Revenue Arrangement [Line Items]
Partners' capital												(23)
Prepaids and other current assets												$ (23)
Total revenues									(793)
Income tax (benefit) expense									(2)
Selling, general and administrative expenses									(785)
Other operating expenses (income), net									1
Interest expense, net									$ (1)

Revenue Recognition - Change in

Revenue Recognition - Change in contract liabilities (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)
Segment Reporting Information [Line Items]
Contract liabilities expected to be recognized in	$ 486
Change In Contract With Customer Liability [Roll Forward]
Beginning balance	455
Revenue recognized that was included in the contract liability balance at the beginning of the year	(49)
Increase, excluding amounts recognized as revenue during the period	95
Impact of foreign currency translation	(15)
Ending balance	486
Tim Hortons
Segment Reporting Information [Line Items]
Contract liabilities expected to be recognized in	62
Change In Contract With Customer Liability [Roll Forward]
Beginning balance	47
Revenue recognized that was included in the contract liability balance at the beginning of the year	(6)
Increase, excluding amounts recognized as revenue during the period	24
Impact of foreign currency translation	(3)
Ending balance	62
Burger King
Segment Reporting Information [Line Items]
Contract liabilities expected to be recognized in	405
Change In Contract With Customer Liability [Roll Forward]
Beginning balance	402
Revenue recognized that was included in the contract liability balance at the beginning of the year	(43)
Increase, excluding amounts recognized as revenue during the period	58
Impact of foreign currency translation	(12)
Ending balance	405
Popeyes
Segment Reporting Information [Line Items]
Contract liabilities expected to be recognized in	19
Change In Contract With Customer Liability [Roll Forward]
Beginning balance	6
Revenue recognized that was included in the contract liability balance at the beginning of the year	0
Increase, excluding amounts recognized as revenue during the period	13
Impact of foreign currency translation	0
Ending balance	$ 19

Revenue Recognition - Estimated

Revenue Recognition - Estimated revenue recognition (Details) $ in Millions	Dec. 31, 2018USD ($)
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, expected timing of satisfaction, period
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	$ 486
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	$ 38
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	$ 37
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	$ 36
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	$ 35
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	$ 34
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	306
Tim Hortons
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	62
Tim Hortons | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	7
Tim Hortons | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	7
Tim Hortons | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	7
Tim Hortons | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	6
Tim Hortons | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	6
Tim Hortons | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	29
Burger King
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	405
Burger King | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	30
Burger King | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	29
Burger King | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	28
Burger King | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	28
Burger King | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	27
Burger King | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	263
Popeyes
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	19
Popeyes | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	1
Popeyes | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	1
Popeyes | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	1
Popeyes | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	1
Popeyes | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	1
Popeyes | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract liabilities expected to be recognized in	$ 14

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of total revenues (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Property revenues									$ 744	$ 765	$ 753
Total revenues	$ 1,385	$ 1,375	$ 1,343	$ 1,254	$ 1,234	$ 1,209	$ 1,132	$ 1,001	5,357	4,576	4,146
Sales
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Revenues									2,355	2,390	2,205
Royalties
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Revenues									2,165	1,215	993
Franchise fees and other revenue
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Revenues									$ 93	$ 206	$ 195

Revenue Recognition - Adjustmen

Revenue Recognition - Adjustments to balance sheet due to Topic 606 and Pro Forma adjustments (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 913	$ 1,097	$ 1,097	$ 1,436	$ 788
Accounts and notes receivable, net of allowance of $14 and $16, respectively	452	489	489
Inventories, net	75	78	78
Prepaids and other current assets	60	63	86
Total current assets	1,500	1,727	1,750
Property and equipment, net	1,996	2,133	2,133
Intangible assets, net	10,463	11,062	11,062
Goodwill	5,486	5,782	5,782
Net investment in property leased to franchisees	54	71	71
Other assets, net	642	533	426
Total assets	20,141	21,308	21,224
Current liabilities:
Accounts and drafts payable	513	496	496
Other accrued liabilities	637	875	866
Gift card liability	167	172	215
Current portion of long term debt and capital leases	91	78	78
Total current liabilities	1,408	1,621	1,655
Term debt, net of current portion	11,823	11,801	11,801
Capital leases, net of current portion	226	244	244
Other liabilities, net	1,547	1,881	1,455
Deferred income taxes, net	1,519	1,450	1,508
Total liabilities	16,523	16,997	16,663
Partners' capital
Class A common units - 202,006,067 units issued and outstanding at December 31, 2018 and December 31, 2017	4,323	4,036
Partnership exchangeable units	730	1,158
Accumulated other comprehensive income (loss)	(1,437)	(884)	(884)
Total Partners' capital	3,616	4,310
Noncontrolling interests	2	1	1
Total equity	3,618	4,311	4,561	3,489	2,914
Total liabilities and equity	20,141	21,308	21,224
Class A common units
Partners' capital
Class A common units - 202,006,067 units issued and outstanding at December 31, 2018 and December 31, 2017	4,323		4,168
Total equity	4,323		4,168	3,364	2,878
Partnership exchangeable units
Partners' capital
Partnership exchangeable units	730		1,276
Total equity	730		1,276	$ 1,477	$ 1,503
Total Adjustments | Accounting Standards Update 2014-09
Current assets:
Cash and cash equivalents	0		0
Accounts and notes receivable, net of allowance of $14 and $16, respectively	0		0
Inventories, net	0		0
Prepaids and other current assets	17		(23)
Total current assets	17		(23)
Property and equipment, net	0		0
Intangible assets, net	0		0
Goodwill	0		0
Net investment in property leased to franchisees	0		0
Other assets, net	(101)	$ 107	107
Total assets	(84)		84
Current liabilities:
Accounts and drafts payable	7		0
Other accrued liabilities	(15)		9
Gift card liability	42		(43)
Current portion of long term debt and capital leases	0		0
Total current liabilities	34		(34)
Term debt, net of current portion	0		0
Capital leases, net of current portion	0		0
Other liabilities, net	(468)		426
Deferred income taxes, net	67		(58)
Total liabilities	(367)		334
Partners' capital
Class A common units - 202,006,067 units issued and outstanding at December 31, 2018 and December 31, 2017	155		(132)
Partnership exchangeable units	128		(118)
Accumulated other comprehensive income (loss)	0		0
Total Partners' capital	283		(250)
Noncontrolling interests	0		0
Total equity	283		(250)
Total liabilities and equity	(84)		84
Amounts Under Previous Standards
Current assets:
Cash and cash equivalents	913		1,097
Accounts and notes receivable, net of allowance of $14 and $16, respectively	452		489
Inventories, net	75		78
Prepaids and other current assets	77		86
Total current assets	1,517		1,750
Property and equipment, net	1,996		2,133
Intangible assets, net	10,463		11,062
Goodwill	5,486		5,782
Net investment in property leased to franchisees	54		71
Other assets, net	541		426
Total assets	20,057		21,224
Current liabilities:
Accounts and drafts payable	520		496
Other accrued liabilities	622		866
Gift card liability	209		215
Current portion of long term debt and capital leases	91		78
Total current liabilities	1,442		1,655
Term debt, net of current portion	11,823		11,801
Capital leases, net of current portion	226		244
Other liabilities, net	1,079		1,455
Deferred income taxes, net	1,586		1,508
Total liabilities	16,156		16,663
Partners' capital
Class A common units - 202,006,067 units issued and outstanding at December 31, 2018 and December 31, 2017	4,478		4,168
Partnership exchangeable units	858		1,276
Accumulated other comprehensive income (loss)	(1,437)		(884)
Total Partners' capital	3,899		4,560
Noncontrolling interests	2		1
Total equity	3,901		4,561
Total liabilities and equity	$ 20,057		$ 21,224

Revenue Recognition - Pro Forma

Revenue Recognition - Pro Forma adjustments to income statement (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues:
Total revenues	$ 1,385	$ 1,375	$ 1,343	$ 1,254	$ 1,234	$ 1,209	$ 1,132	$ 1,001	$ 5,357	$ 4,576	$ 4,146
Operating costs and expenses:
Cost of sales									1,818	1,850	1,727
Franchise and property expenses									422	478	454
Selling, general and administrative expenses									1,214	416	319
(Income) loss from equity method investments									(22)	(12)	(20)
Other operating expenses (income), net									8	109	(1)
Total operating costs and expenses									3,440	2,841	2,479
Income from operations	$ 516	$ 477	$ 503	$ 421	$ 505	$ 479	$ 415	$ 336	1,917	1,735	1,667
Interest expense, net									535	512	467
Income before income taxes									1,382	1,101	1,200
Income tax (benefit) expense									238	(134)	244
Net income									1,144	1,235	956
Net income attributable to noncontrolling interests									1	2	3
Net income attributable to common unitholders									1,143	1,211	683
Total Adjustments | Accounting Standards Update 2014-09
Revenues:
Total revenues									(750)
Operating costs and expenses:
Cost of sales									0
Franchise and property expenses									0
Selling, general and administrative expenses									(785)
(Income) loss from equity method investments									(6)
Other operating expenses (income), net									(1)
Total operating costs and expenses									(792)
Income from operations									42
Interest expense, net									1
Income before income taxes									41
Income tax (benefit) expense									9
Net income									32
Net income attributable to noncontrolling interests									0
Net income attributable to common unitholders									32
Amounts Under Previous Standards
Revenues:
Total revenues									4,607
Operating costs and expenses:
Cost of sales									1,818
Franchise and property expenses									422
Selling, general and administrative expenses									429
(Income) loss from equity method investments									(28)
Other operating expenses (income), net									7
Total operating costs and expenses									2,648
Income from operations									1,959
Interest expense, net									536
Income before income taxes									1,423
Income tax (benefit) expense									247
Net income									1,176
Net income attributable to noncontrolling interests									1
Net income attributable to common unitholders									1,175
Sales
Revenues:
Sales									2,355	2,390	2,205
Sales | Total Adjustments | Accounting Standards Update 2014-09
Revenues:
Sales									0
Sales | Amounts Under Previous Standards
Revenues:
Sales									2,355
Franchise and property revenues
Revenues:
Total revenues									3,002	2,186	1,941
Franchise and property revenues | Total Adjustments
Revenues:
Total revenues									43
Operating costs and expenses:
Income tax (benefit) expense									11
Franchise and property revenues | Total Adjustments | Accounting Standards Update 2014-09
Revenues:
Total revenues									(750)
Franchise and property revenues | Amounts Under Previous Standards
Revenues:
Total revenues									2,252
Class A common units
Operating costs and expenses:
Net income									612	636	482
Net income attributable to common unitholders									$ 612	$ 626	$ 346
Earnings per unit - basic and diluted:
Earnings per unit - basic and diluted (in usd per share)	$ 0.81	$ 0.66	$ 0.83	$ 0.73	$ 1.96	$ 0.45	$ 0.44	$ 0.25	$ 3.03	$ 3.10	$ 1.71
Class A common units | Amounts Under Previous Standards
Earnings per unit - basic and diluted:
Earnings per unit - basic and diluted (in usd per share)									$ 3.12
Partnership exchangeable units
Operating costs and expenses:
Net income									$ 531	$ 597	$ 471
Net income attributable to common unitholders									$ 531	$ 585	$ 337
Earnings per unit - basic and diluted:
Earnings per unit - basic and diluted (in usd per share)	$ 0.65	$ 0.53	$ 0.67	$ 0.60	$ 1.64	$ 0.39	$ 0.38	$ 0.21	$ 2.46	$ 2.59	$ 1.48
Partnership exchangeable units | Amounts Under Previous Standards
Earnings per unit - basic and diluted:
Earnings per unit - basic and diluted (in usd per share)									$ 2.53

Revenue Recognition - Pro For_2

Revenue Recognition - Pro Forma adjustments to cash flow statement (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income	$ 1,144	$ 1,235	$ 956
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	180	182	172
Amortization of deferred financing costs and debt issuance discount	29	33	39
(Income) loss from equity method investments	(22)	(12)	(20)
Loss (gain) on remeasurement of foreign denominated transactions	(33)	77	(20)
Net (gains) losses on derivatives	(40)	31	21
Share-based compensation expense	48	48	35
Deferred income taxes	29	(742)	80
Other	5	18	4
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Accounts and notes receivable	19	(30)	(16)
Inventories and prepaids and other current assets	(7)
Accounts and drafts payable	41	14	16
Other accrued liabilities and gift card liability	(219)	360	(1)
Tenant inducements paid to franchisees	(52)	(20)	(19)
Other long-term assets and liabilities	43	99	(23)
Net cash provided by operating activities	1,165	$ 1,431	$ 1,214
Total Adjustments | Accounting Standards Update 2014-09
Cash flows from operating activities:
Net income	32
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	0
Amortization of deferred financing costs and debt issuance discount	0
(Income) loss from equity method investments	(6)
Loss (gain) on remeasurement of foreign denominated transactions	0
Net (gains) losses on derivatives	0
Share-based compensation expense	0
Deferred income taxes	9
Other	0
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Accounts and notes receivable	0
Inventories and prepaids and other current assets	6
Accounts and drafts payable	7
Other accrued liabilities and gift card liability	(6)
Tenant inducements paid to franchisees	0
Other long-term assets and liabilities	(42)
Net cash provided by operating activities	0
Amounts Under Previous Standards
Cash flows from operating activities:
Net income	1,176
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	180
Amortization of deferred financing costs and debt issuance discount	29
(Income) loss from equity method investments	(28)
Loss (gain) on remeasurement of foreign denominated transactions	(33)
Net (gains) losses on derivatives	(40)
Share-based compensation expense	48
Deferred income taxes	38
Other	5
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Accounts and notes receivable	19
Inventories and prepaids and other current assets	(1)
Accounts and drafts payable	48
Other accrued liabilities and gift card liability	(225)
Tenant inducements paid to franchisees	(52)
Other long-term assets and liabilities	1
Net cash provided by operating activities	$ 1,165

Other Operating Expenses (Inc_3

Other Operating Expenses (Income), net - Other Operating Expenses (Income), Net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Other Income and Expenses [Abstract]
Net losses on disposal of assets, restaurant closures and refranchisings	$ 19	$ 29	$ 18
Litigation settlements and reserves, net	11	2	1
Net losses (gains) on foreign exchange	(33)	77	(20)
Other, net	11	1	0
Other operating expenses (income), net	$ 8	$ 109	$ (1)

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) $ in Millions	Oct. 06, 2017plaintiff	Jun. 19, 2017plaintiff	Dec. 31, 2018USD ($)	Oct. 22, 2018claim
Commitments Contingencies And Litigation [Line Items]
Number of lawsuits | claim				2
Standby letters of credit
Commitments Contingencies And Litigation [Line Items]
Amount withdrawn from standby letter of credit			$ 20
Telecommunication services
Commitments Contingencies And Litigation [Line Items]
Litigation settlement, Gross			41
Information technology
Commitments Contingencies And Litigation [Line Items]
Litigation settlement, Gross			$ 41
Purchase commitment
Commitments Contingencies And Litigation [Line Items]
Contractual obligation related with telecommunication			3 years
Purchase of advertising			$ 380
Pending litigation
Commitments Contingencies And Litigation [Line Items]
Number of plaintiffs | plaintiff	2	2

Segment Reporting and Geograp_3

Segment Reporting and Geographical Information - Additional Information (Details)	12 Months Ended
	Dec. 31, 2018SegmentBrand	Dec. 31, 2017
Segment Reporting, Revenue Reconciling Item [Line Items]
Number of brands | Brand	3
Tim Hortons, Burger King, and Popeyes brand
Segment Reporting, Revenue Reconciling Item [Line Items]
Number of operating segments	3
Number of reportable segments	3
United States
Segment Reporting, Revenue Reconciling Item [Line Items]
Percentage of long lived assets by segment		10.00%
Canada
Segment Reporting, Revenue Reconciling Item [Line Items]
Percentage of long lived assets by segment	10.00%	10.00%

Segment Reporting and Geograp_4

Segment Reporting and Geographical Information - Revenues by Geographic Segment (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenue, Major Customer [Line Items]
Total revenues	$ 1,385	$ 1,375	$ 1,343	$ 1,254	$ 1,234	$ 1,209	$ 1,132	$ 1,001	$ 5,357	$ 4,576	$ 4,146
Canada
Revenue, Major Customer [Line Items]
Total revenues									2,984	2,832	2,672
United States
Revenue, Major Customer [Line Items]
Total revenues									1,785	1,190	1,004
Other
Revenue, Major Customer [Line Items]
Total revenues									588	554	470
Tim Hortons
Revenue, Major Customer [Line Items]
Total revenues									3,292	3,155	3,001
Burger King
Revenue, Major Customer [Line Items]
Total revenues									1,651	1,219	1,145
Popeyes
Revenue, Major Customer [Line Items]
Total revenues									414	$ 202	$ 0
Amounts Under Previous Standards
Revenue, Major Customer [Line Items]
Total revenues									4,607
Amounts Under Previous Standards | Tim Hortons
Revenue, Major Customer [Line Items]
Total revenues									3,077
Amounts Under Previous Standards | Burger King
Revenue, Major Customer [Line Items]
Total revenues									1,251
Amounts Under Previous Standards | Popeyes
Revenue, Major Customer [Line Items]
Total revenues									$ 279
Sales revenue | Geographic concentration risk | Canada and United States
Revenue, Major Customer [Line Items]
Revenues percentage									10.00%
Sales revenue | Geographic concentration risk | Canada
Revenue, Major Customer [Line Items]
Revenues percentage									10.00%

Segment Reporting and Geograp_5

Segment Reporting and Geographical Information - Depreciation and Amortization Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Depreciation and Amortization:
Depreciation and amortization	$ 180	$ 182	$ 172
Tim Hortons
Depreciation and Amortization:
Depreciation and amortization	108	110	108
Burger King
Depreciation and Amortization:
Depreciation and amortization	61	62	64
Popeyes
Depreciation and Amortization:
Depreciation and amortization	$ 11	$ 10	$ 0

Segment Reporting and Geograp_6

Segment Reporting and Geographical Information - (Income) Loss from Equity Method Investments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
(Income) Loss from Equity Method Investments:
(Income) loss from equity method investments	$ (22)	$ (12)	$ (20)
Tim Hortons
(Income) Loss from Equity Method Investments:
(Income) loss from equity method investments	(6)	(8)	(8)
Burger King
(Income) Loss from Equity Method Investments:
(Income) loss from equity method investments	$ (16)	$ (4)	$ (12)

Segment Reporting and Geograp_7

Segment Reporting and Geographical Information - Capital Expenditure (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Capital Expenditures:
Capital expenditures	$ 86	$ 37	$ 34
Tim Hortons
Capital Expenditures:
Capital expenditures	59	13	12
Burger King
Capital Expenditures:
Capital expenditures	25	23	22
Popeyes
Capital Expenditures:
Capital expenditures	$ 2	$ 1	$ 0

Segment Reporting and Geograp_8

Segment Reporting and Geographical Information - Schedule of Segment Related Assets and Long Lived Assets (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Long Lived Assets Held-for-sale [Line Items]
Total assets	$ 20,141	$ 21,308	$ 21,224
Long-lived assets	2,050		2,204
Operating segments | Tim Hortons
Long Lived Assets Held-for-sale [Line Items]
Total assets	12,666		13,733
Long-lived assets	1,226		1,351
Operating segments | Burger King
Long Lived Assets Held-for-sale [Line Items]
Total assets	4,514		4,633
Long-lived assets	729		751
Operating segments | Popeyes
Long Lived Assets Held-for-sale [Line Items]
Total assets	2,420		2,440
Long-lived assets	95		102
Unallocated
Long Lived Assets Held-for-sale [Line Items]
Total assets	541		418
Long-lived assets	0		0
Canada
Long Lived Assets Held-for-sale [Line Items]
Long-lived assets	945		1,059
United States
Long Lived Assets Held-for-sale [Line Items]
Long-lived assets	1,098		1,138
Other
Long Lived Assets Held-for-sale [Line Items]
Long-lived assets	$ 7		$ 7

Segment Reporting and Geograp_9

Segment Reporting and Geographical Information - Reconciliation of Segment Income to Net Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting, Revenue Reconciling Item [Line Items]
Adjusted EBITDA									$ 2,212	$ 2,146	$ 1,888
(Income) loss from equity method investments									(22)	(12)	(20)
Other operating expenses (income), net									8	109	(1)
EBITDA									2,097	1,917	1,839
Depreciation and amortization									180	182	172
Income from operations	$ 516	$ 477	$ 503	$ 421	$ 505	$ 479	$ 415	$ 336	1,917	1,735	1,667
Interest expense, net									535	512	467
Loss on early extinguishment of debt									0	122	0
Income tax (benefit) expense									238	(134)	244
Net income									1,144	1,235	956
Tim Hortons
Segment Reporting, Revenue Reconciling Item [Line Items]
(Income) loss from equity method investments									(6)	(8)	(8)
Burger King
Segment Reporting, Revenue Reconciling Item [Line Items]
(Income) loss from equity method investments									(16)	(4)	(12)
Operating segments | Tim Hortons
Segment Reporting, Revenue Reconciling Item [Line Items]
Adjusted EBITDA									1,127	1,136	1,072
Operating segments | Burger King
Segment Reporting, Revenue Reconciling Item [Line Items]
Adjusted EBITDA									928	903	816
Operating segments | Popeyes
Segment Reporting, Revenue Reconciling Item [Line Items]
Adjusted EBITDA									157	107	0
Unallocated management G&A
Segment Reporting, Revenue Reconciling Item [Line Items]
Share-based compensation and non-cash incentive compensation expense									55	55	42
Corporate restructuring and tax advisory fees									25	2	0
Office centralization and relocation costs									20	0	0
Integration costs									0	0	16
(Income) loss from equity method investments									(3)	1	(8)
Other operating expenses (income), net									8	109	(1)
Corporate restructuring and tax advisory fees
Segment Reporting, Revenue Reconciling Item [Line Items]
PLK Transaction costs									10	$ 62	$ 0
Amounts Under Previous Standards
Segment Reporting, Revenue Reconciling Item [Line Items]
Adjusted EBITDA									2,247
(Income) loss from equity method investments									(28)
Other operating expenses (income), net									7
EBITDA									2,139
Depreciation and amortization									180
Income from operations									1,959
Interest expense, net									536
Loss on early extinguishment of debt									0
Income tax (benefit) expense									247
Net income									1,176
Amounts Under Previous Standards | Operating segments | Tim Hortons
Segment Reporting, Revenue Reconciling Item [Line Items]
Adjusted EBITDA									1,128
Amounts Under Previous Standards | Operating segments | Burger King
Segment Reporting, Revenue Reconciling Item [Line Items]
Adjusted EBITDA									950
Amounts Under Previous Standards | Operating segments | Popeyes
Segment Reporting, Revenue Reconciling Item [Line Items]
Adjusted EBITDA									169
Amounts Under Previous Standards | Unallocated management G&A
Segment Reporting, Revenue Reconciling Item [Line Items]
Share-based compensation and non-cash incentive compensation expense									55
Corporate restructuring and tax advisory fees									25
Office centralization and relocation costs									20
Integration costs									0
(Income) loss from equity method investments									(9)
Other operating expenses (income), net									7
Amounts Under Previous Standards | Corporate restructuring and tax advisory fees
Segment Reporting, Revenue Reconciling Item [Line Items]
PLK Transaction costs									$ 10

Quarterly Financial Data (Una_3

Quarterly Financial Data (Unaudited) - Summarized Unaudited Quarterly Financial Data (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Computation Of Basic And Diluted Earnings Per Common Share [Line Items]
Total revenues	$ 1,385	$ 1,375	$ 1,343	$ 1,254	$ 1,234	$ 1,209	$ 1,132	$ 1,001	$ 5,357	$ 4,576	$ 4,146
Income from operations	516	477	503	421	505	479	415	336	$ 1,917	$ 1,735	$ 1,667
Net income	$ 301	$ 250	$ 314	$ 279	$ 578	$ 247	$ 243	$ 167
Class A common units
Schedule Of Computation Of Basic And Diluted Earnings Per Common Share [Line Items]
Earnings per unit - basic and diluted (in dollars per share)	$ 0.81	$ 0.66	$ 0.83	$ 0.73	$ 1.96	$ 0.45	$ 0.44	$ 0.25	$ 3.03	$ 3.10	$ 1.71
Partnership exchangeable units
Schedule Of Computation Of Basic And Diluted Earnings Per Common Share [Line Items]
Earnings per unit - basic and diluted (in dollars per share)	$ 0.65	$ 0.53	$ 0.67	$ 0.60	$ 1.64	$ 0.39	$ 0.38	$ 0.21	$ 2.46	$ 2.59	$ 1.48

Supplemental Financial Inform_3

Supplemental Financial Information - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 913	$ 1,097	$ 1,097	$ 1,436	$ 788
Accounts and notes receivable, net	452	489	489
Inventories, net	75	78	78
Prepaids and other current assets	60	63	86
Total current assets	1,500	1,727	1,750
Property and equipment, net	1,996	2,133	2,133
Intangible assets, net	10,463	11,062	11,062
Goodwill	5,486	5,782	5,782
Net investment in property leased to franchisees	54	71	71
Intercompany receivable	0		0
Investment in subsidiaries	0		0
Other assets, net	642	533	426
Total assets	20,141	21,308	21,224
Current liabilities:
Accounts and drafts payable	513	496	496
Other accrued liabilities	637		866
Gift card liability	167	172	215
Current portion of long term debt and capital leases	91	78	78
Total current liabilities	1,408	1,621	1,655
Term debt, net of current portion	11,823	11,801	11,801
Capital leases, net of current portion	226	244	244
Other liabilities, net	1,547	1,881	1,455
Payables to affiliates	0		0
Deferred income taxes, net	1,519	1,450	1,508
Total liabilities	16,523	16,997	16,663
Partners’ capital:
Class A common units - 202,006,067 units issued and outstanding at December 31, 2018 and December 31, 2017	4,323	4,036
Partnership exchangeable units	730	1,158
Common shares	0		0
Retained earnings	0		0
Accumulated other comprehensive income (loss)	(1,437)	(884)	(884)
Total Partners’ capital	3,616		4,560
Noncontrolling interests	2	1	1
Total equity	3,618	4,311	4,561	3,489	2,914
Total liabilities and equity	20,141	$ 21,308	21,224
Class A common units
Partners’ capital:
Class A common units - 202,006,067 units issued and outstanding at December 31, 2018 and December 31, 2017	4,323		4,168
Total equity	4,323		4,168	3,364	2,878
Partnership exchangeable units
Partners’ capital:
Partnership exchangeable units	730		1,276
Total equity	730		1,276	1,477	1,503
Eliminations
Current assets:
Cash and cash equivalents	0		0	0	0
Accounts and notes receivable, net	0		0
Inventories, net	0		0
Prepaids and other current assets	0		0
Total current assets	0		0
Property and equipment, net	0		0
Intangible assets, net	0		0
Goodwill	0		0
Net investment in property leased to franchisees	0		0
Intercompany receivable	(207)		(97)
Investment in subsidiaries	(3,618)		(4,561)
Other assets, net	0		0
Total assets	(3,825)		(4,658)
Current liabilities:
Accounts and drafts payable	0		0
Other accrued liabilities	0		0
Gift card liability	0		0
Current portion of long term debt and capital leases	0		0
Total current liabilities	0		0
Term debt, net of current portion	0		0
Capital leases, net of current portion	0		0
Other liabilities, net	0		0
Payables to affiliates	(207)		(97)
Deferred income taxes, net	0		0
Total liabilities	(207)		(97)
Partners’ capital:
Common shares	(3,071)		(3,516)
Retained earnings	(1,982)		(1,928)
Accumulated other comprehensive income (loss)	1,437		884
Total Partners’ capital	(3,616)		(4,560)
Noncontrolling interests	(2)		(1)
Total equity	(3,618)		(4,561)
Total liabilities and equity	(3,825)		(4,658)
Eliminations | Class A common units
Partners’ capital:
Class A common units - 202,006,067 units issued and outstanding at December 31, 2018 and December 31, 2017	0		0
Eliminations | Partnership exchangeable units
Partners’ capital:
Partnership exchangeable units	0		0
Consolidated Borrowers | Reportable Legal Entities
Current assets:
Cash and cash equivalents	913		1,097	1,436	788
Accounts and notes receivable, net	452		489
Inventories, net	75		78
Prepaids and other current assets	60		86
Total current assets	1,500		1,750
Property and equipment, net	1,996		2,133
Intangible assets, net	10,463		11,062
Goodwill	5,486		5,782
Net investment in property leased to franchisees	54		71
Intercompany receivable	0		0
Investment in subsidiaries	0		0
Other assets, net	642		426
Total assets	20,141		21,224
Current liabilities:
Accounts and drafts payable	513		496
Other accrued liabilities	430		769
Gift card liability	167		215
Current portion of long term debt and capital leases	91		78
Total current liabilities	1,201		1,558
Term debt, net of current portion	11,823		11,801
Capital leases, net of current portion	226		244
Other liabilities, net	1,547		1,455
Payables to affiliates	207		97
Deferred income taxes, net	1,519		1,508
Total liabilities	16,523		16,663
Partners’ capital:
Common shares	3,071		3,516
Retained earnings	1,982		1,928
Accumulated other comprehensive income (loss)	(1,437)		(884)
Total Partners’ capital	3,616		4,560
Noncontrolling interests	2		1
Total equity	3,618		4,561
Total liabilities and equity	20,141		21,224
Consolidated Borrowers | Reportable Legal Entities | Class A common units
Partners’ capital:
Class A common units - 202,006,067 units issued and outstanding at December 31, 2018 and December 31, 2017	0		0
Consolidated Borrowers | Reportable Legal Entities | Partnership exchangeable units
Partners’ capital:
Partnership exchangeable units	0		0
RBILP | Reportable Legal Entities
Current assets:
Cash and cash equivalents	0		0	$ 0	$ 0
Accounts and notes receivable, net	0		0
Inventories, net	0		0
Prepaids and other current assets	0		0
Total current assets	0		0
Property and equipment, net	0		0
Intangible assets, net	0		0
Goodwill	0		0
Net investment in property leased to franchisees	0		0
Intercompany receivable	207		97
Investment in subsidiaries	3,618		4,561
Other assets, net	0		0
Total assets	3,825		4,658
Current liabilities:
Accounts and drafts payable	0		0
Other accrued liabilities	207		97
Gift card liability	0		0
Current portion of long term debt and capital leases	0		0
Total current liabilities	207		97
Term debt, net of current portion	0		0
Capital leases, net of current portion	0		0
Other liabilities, net	0		0
Payables to affiliates	0		0
Deferred income taxes, net	0		0
Total liabilities	207		97
Partners’ capital:
Common shares	0		0
Retained earnings	0		0
Accumulated other comprehensive income (loss)	(1,437)		(884)
Total Partners’ capital	3,616		4,560
Noncontrolling interests	2		1
Total equity	3,618		4,561
Total liabilities and equity	3,825		4,658
RBILP | Reportable Legal Entities | Class A common units
Partners’ capital:
Class A common units - 202,006,067 units issued and outstanding at December 31, 2018 and December 31, 2017	4,323		4,168
RBILP | Reportable Legal Entities | Partnership exchangeable units
Partners’ capital:
Partnership exchangeable units	$ 730		$ 1,276

Supplemental Financial Inform_4

Supplemental Financial Information - Condensed Consolidating Statements of Operations (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues:
Franchise and property revenues									$ 3,002	$ 2,186	$ 1,941
Total revenues	$ 1,385	$ 1,375	$ 1,343	$ 1,254	$ 1,234	$ 1,209	$ 1,132	$ 1,001	5,357	4,576	4,146
Operating costs and expenses:
Cost of sales									1,818	1,850	1,727
Franchise and property expenses									422	478	454
Selling, general and administrative expenses									1,214	416	319
(Income) loss from equity method investments									(22)	(12)	(20)
Other operating expenses (income), net									8	109	(1)
Total operating costs and expenses									3,440	2,841	2,479
Income from operations	$ 516	$ 477	$ 503	$ 421	$ 505	$ 479	$ 415	$ 336	1,917	1,735	1,667
Interest expense, net									535	512	467
Loss on early extinguishment of debt									0	122	0
Income before income taxes									1,382	1,101	1,200
Income tax (benefit) expense									238	(134)	244
Net income									1,144	1,235	956
Equity in earnings of consolidated subsidiaries									0	0	0
Net income									1,144	1,235	956
Comprehensive income (loss) attributable to noncontrolling interests									1	2	3
Partnership preferred unit distributions									0	256	270
Gain on redemption of Partnership preferred units									0	(234)	0
Net income attributable to common unitholders									1,143	1,211	683
Comprehensive income (loss)									591	1,706	1,068
Eliminations
Revenues:
Franchise and property revenues									0	0	0
Total revenues									0	0	0
Operating costs and expenses:
Cost of sales									0	0	0
Franchise and property expenses									0	0	0
Selling, general and administrative expenses									0	0	0
(Income) loss from equity method investments									0	0	0
Other operating expenses (income), net									0	0	0
Total operating costs and expenses									0	0	0
Income from operations									0	0	0
Interest expense, net									0	0	0
Loss on early extinguishment of debt										0
Income before income taxes									0	0	0
Income tax (benefit) expense									0	0	0
Net income									0	0	0
Equity in earnings of consolidated subsidiaries									(1,144)	(1,235)	(956)
Net income									(1,144)	(1,235)	(956)
Comprehensive income (loss) attributable to noncontrolling interests									(1)	(2)	(3)
Partnership preferred unit distributions										0	0
Gain on redemption of Partnership preferred units										0
Net income attributable to common unitholders									(1,143)	(1,233)	(953)
Comprehensive income (loss)									(591)	(1,706)	(1,068)
Consolidated Borrowers | Reportable Legal Entities
Revenues:
Franchise and property revenues									3,002	2,186	1,941
Total revenues									5,357	4,576	4,146
Operating costs and expenses:
Cost of sales									1,818	1,850	1,727
Franchise and property expenses									422	478	454
Selling, general and administrative expenses									1,214	416	319
(Income) loss from equity method investments									(22)	(12)	(20)
Other operating expenses (income), net									8	109	(1)
Total operating costs and expenses									3,440	2,841	2,479
Income from operations									1,917	1,735	1,667
Interest expense, net									535	512	467
Loss on early extinguishment of debt										122
Income before income taxes									1,382	1,101	1,200
Income tax (benefit) expense									238	(134)	244
Net income									1,144	1,235	956
Equity in earnings of consolidated subsidiaries									0	0	0
Net income									1,144	1,235	956
Comprehensive income (loss) attributable to noncontrolling interests									1	2	3
Partnership preferred unit distributions										0	0
Gain on redemption of Partnership preferred units										0
Net income attributable to common unitholders									1,143	1,233	953
Comprehensive income (loss)									591	1,706	1,068
RBILP | Reportable Legal Entities
Revenues:
Franchise and property revenues									0	0	0
Total revenues									0	0	0
Operating costs and expenses:
Cost of sales									0	0	0
Franchise and property expenses									0	0	0
Selling, general and administrative expenses									0	0	0
(Income) loss from equity method investments									0	0	0
Other operating expenses (income), net									0	0	0
Total operating costs and expenses									0	0	0
Income from operations									0	0	0
Interest expense, net									0	0	0
Loss on early extinguishment of debt										0
Income before income taxes									0	0	0
Income tax (benefit) expense									0	0	0
Net income									0	0	0
Equity in earnings of consolidated subsidiaries									1,144	1,235	956
Net income									1,144	1,235	956
Comprehensive income (loss) attributable to noncontrolling interests									1	2	3
Partnership preferred unit distributions										256	270
Gain on redemption of Partnership preferred units										(234)
Net income attributable to common unitholders									1,143	1,211	683
Comprehensive income (loss)									591	1,706	1,068
Sales
Revenues:
Sales									2,355	2,390	2,205
Sales | Eliminations
Revenues:
Sales									0	0	0
Sales | Consolidated Borrowers | Reportable Legal Entities
Revenues:
Sales									2,355	2,390	2,205
Sales | RBILP | Reportable Legal Entities
Revenues:
Sales									$ 0	$ 0	$ 0

Supplemental Financial Inform_5

Supplemental Financial Information - Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income	$ 1,144	$ 1,235	$ 956
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in loss (earnings) of consolidated subsidiaries	0	0	0
Depreciation and amortization	180	182	172
Premiums paid and non-cash loss on early extinguishment of debt	0	119	0
Amortization of deferred financing costs and debt issuance discount	29	33	39
(Income) loss from equity method investments	(22)	(12)	(20)
Loss (gain) on remeasurement of foreign denominated transactions	(33)	77	(20)
Net (gains) losses on derivatives	(40)	31	21
Share-based compensation expense	48	48	35
Deferred income taxes	29	(742)	80
Other	5	18	4
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Accounts and notes receivable	19	(30)	(16)
Inventories and prepaids and other current assets	(7)	19	(10)
Accounts and drafts payable	41	14	16
Other accrued liabilities and gift card liability	(219)	360	(1)
Tenant inducements paid to franchisees	(52)	(20)	(19)
Other long-term assets and liabilities	43	99	(23)
Net cash provided by operating activities	1,165	1,431	1,214
Cash flows from investing activities:
Payments for property and equipment	(86)	(37)	(34)
Proceeds from disposal of assets, restaurant closures and refranchisings	8	26	30
Net payment for purchase of Popeyes, net of cash acquired	0	(1,636)	0
Return of investment on direct financing leases	16	16	17
Settlement/sale of derivatives, net	17	772	11
Other investing activities, net	1	1	3
Net cash provided by (used for) investing activities	(44)	(858)	27
Cash flows from financing activities:
Proceeds from issuance of long-term debt	75	5,850	0
Repayments of long-term debt and capital leases	(74)	(2,742)	(70)
Distributions to RBI for payments in connection with redemption of Preferred Shares	(60)	(3,006)	0
Payment of financing costs	(3)	(63)	0
Distributions paid on common, preferred and Partnership exchangeable units	(728)	(664)	(538)
Repurchase of Partnership exchangeable units	(561)	(330)	0
Capital contribution from RBI Inc.	61	29	14
Excess tax benefits from share-based compensation	0	0	8
Distributions from subsidiaries	0	0	0
Other financing activities, net	5	(10)	(5)
Net cash provided by (used for) financing activities	(1,285)	(936)	(591)
Effect of exchange rates on cash and cash equivalents	(20)	24	(2)
Increase (decrease) in cash and cash equivalents	(184)	(339)	648
Cash and cash equivalents at beginning of period	1,097	1,436	788
Cash and cash equivalents at end of period	913	1,097	1,436
Eliminations
Cash flows from operating activities:
Net income	(1,144)	(1,235)	(956)
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in loss (earnings) of consolidated subsidiaries	1,144	1,235	956
Depreciation and amortization	0	0	0
Premiums paid and non-cash loss on early extinguishment of debt		0
Amortization of deferred financing costs and debt issuance discount	0	0	0
(Income) loss from equity method investments	0	0	0
Loss (gain) on remeasurement of foreign denominated transactions	0	0	0
Net (gains) losses on derivatives	0	0	0
Share-based compensation expense	0	0	0
Deferred income taxes	0	0	0
Other	0	0	0
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Accounts and notes receivable	0	0	0
Inventories and prepaids and other current assets	0	0	0
Accounts and drafts payable	0	0	0
Other accrued liabilities and gift card liability	0	0	0
Tenant inducements paid to franchisees	0	0	0
Other long-term assets and liabilities	0	0	0
Net cash provided by operating activities	0	0	0
Cash flows from investing activities:
Payments for property and equipment	0	0	0
Proceeds from disposal of assets, restaurant closures and refranchisings	0	0	0
Net payment for purchase of Popeyes, net of cash acquired		0
Return of investment on direct financing leases	0	0	0
Settlement/sale of derivatives, net	0	0	0
Other investing activities, net	0	0	0
Net cash provided by (used for) investing activities	0	0	0
Cash flows from financing activities:
Proceeds from issuance of long-term debt	0	0
Repayments of long-term debt and capital leases	0	0	0
Distributions to RBI for payments in connection with redemption of Preferred Shares	0	0
Payment of financing costs	0	0
Distributions paid on common, preferred and Partnership exchangeable units	0	0	0
Repurchase of Partnership exchangeable units	0	0
Capital contribution from RBI Inc.	0	0	0
Excess tax benefits from share-based compensation			0
Distributions from subsidiaries	0	0	0
Other financing activities, net	0	0	0
Net cash provided by (used for) financing activities	0	0	0
Effect of exchange rates on cash and cash equivalents	0	0	0
Increase (decrease) in cash and cash equivalents	0	0	0
Cash and cash equivalents at beginning of period	0	0	0
Cash and cash equivalents at end of period	0	0	0
Consolidated Borrowers | Reportable Legal Entities
Cash flows from operating activities:
Net income	1,144	1,235	956
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in loss (earnings) of consolidated subsidiaries	0	0	0
Depreciation and amortization	180	182	172
Premiums paid and non-cash loss on early extinguishment of debt		119
Amortization of deferred financing costs and debt issuance discount	29	33	39
(Income) loss from equity method investments	(22)	(12)	(20)
Loss (gain) on remeasurement of foreign denominated transactions	(33)	77	(20)
Net (gains) losses on derivatives	(40)	31	21
Share-based compensation expense	48	48	35
Deferred income taxes	29	(742)	80
Other	5	18	4
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Accounts and notes receivable	19	(30)	(16)
Inventories and prepaids and other current assets	(7)	19	(10)
Accounts and drafts payable	41	14	16
Other accrued liabilities and gift card liability	(219)	360	(1)
Tenant inducements paid to franchisees	(52)	(20)	(19)
Other long-term assets and liabilities	43	99	(23)
Net cash provided by operating activities	1,165	1,431	1,214
Cash flows from investing activities:
Payments for property and equipment	(86)	(37)	(34)
Proceeds from disposal of assets, restaurant closures and refranchisings	8	26	30
Net payment for purchase of Popeyes, net of cash acquired		(1,636)
Return of investment on direct financing leases	16	16	17
Settlement/sale of derivatives, net	17	772	11
Other investing activities, net	1	1	3
Net cash provided by (used for) investing activities	(44)	(858)	27
Cash flows from financing activities:
Proceeds from issuance of long-term debt	75	5,850
Repayments of long-term debt and capital leases	(74)	(2,742)	(70)
Distributions to RBI for payments in connection with redemption of Preferred Shares	0	0
Payment of financing costs	(3)	(63)
Distributions paid on common, preferred and Partnership exchangeable units	0	0	0
Repurchase of Partnership exchangeable units	0	0
Capital contribution from RBI Inc.	61	29	14
Excess tax benefits from share-based compensation			8
Distributions from subsidiaries	(1,349)	(4,000)	(538)
Other financing activities, net	5	(10)	(5)
Net cash provided by (used for) financing activities	(1,285)	(936)	(591)
Effect of exchange rates on cash and cash equivalents	(20)	24	(2)
Increase (decrease) in cash and cash equivalents	(184)	(339)	648
Cash and cash equivalents at beginning of period	1,097	1,436	788
Cash and cash equivalents at end of period	913	1,097	1,436
RBILP | Reportable Legal Entities
Cash flows from operating activities:
Net income	1,144	1,235	956
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in loss (earnings) of consolidated subsidiaries	(1,144)	(1,235)	(956)
Depreciation and amortization	0	0	0
Premiums paid and non-cash loss on early extinguishment of debt		0
Amortization of deferred financing costs and debt issuance discount	0	0	0
(Income) loss from equity method investments	0	0	0
Loss (gain) on remeasurement of foreign denominated transactions	0	0	0
Net (gains) losses on derivatives	0	0	0
Share-based compensation expense	0	0	0
Deferred income taxes	0	0	0
Other	0	0	0
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Accounts and notes receivable	0	0	0
Inventories and prepaids and other current assets	0	0	0
Accounts and drafts payable	0	0	0
Other accrued liabilities and gift card liability	0	0	0
Tenant inducements paid to franchisees	0	0	0
Other long-term assets and liabilities	0	0	0
Net cash provided by operating activities	0	0	0
Cash flows from investing activities:
Payments for property and equipment	0	0	0
Proceeds from disposal of assets, restaurant closures and refranchisings	0	0	0
Net payment for purchase of Popeyes, net of cash acquired		0
Return of investment on direct financing leases	0	0	0
Settlement/sale of derivatives, net	0	0	0
Other investing activities, net	0	0	0
Net cash provided by (used for) investing activities	0	0	0
Cash flows from financing activities:
Proceeds from issuance of long-term debt	0	0
Repayments of long-term debt and capital leases	0	0	0
Distributions to RBI for payments in connection with redemption of Preferred Shares	(60)	(3,006)
Payment of financing costs	0	0
Distributions paid on common, preferred and Partnership exchangeable units	(728)	(664)	(538)
Repurchase of Partnership exchangeable units	(561)	(330)
Capital contribution from RBI Inc.	0	0	0
Excess tax benefits from share-based compensation			0
Distributions from subsidiaries	1,349	4,000	538
Other financing activities, net	0	0	0
Net cash provided by (used for) financing activities	0	0	0
Effect of exchange rates on cash and cash equivalents	0	0	0
Increase (decrease) in cash and cash equivalents	0	0	0
Cash and cash equivalents at beginning of period	0	0	0
Cash and cash equivalents at end of period	$ 0	$ 0	$ 0

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - Subsequent event - $ / shares	Jan. 22, 2019	Jan. 04, 2019
Subsequent Event [Line Items]
Cash dividend paid per common share (in dollars per share)		$ 0.45
Cash dividend declared by board (in dollars per share)	$ 0.5
Partnership exchangeable units
Subsequent Event [Line Items]
Partnership exchangeable unit (in dollars per share)	$ 0.5	$ 0.45