Denny's (DENN) 10-K 27 Feb 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2016	Feb. 22, 2017	Jun. 29, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	DENNYS CORP
Entity Central Index Key	852,772
Current Fiscal Year End Date	--12-28
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 703.3
Entity Common Stock, Shares Outstanding		70,737,307
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 28, 2016

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Current assets:
Cash and cash equivalents	$ 2,592	$ 1,671
Receivables, net	19,841	16,552
Inventories	3,046	3,117
Assets held for sale	1,020	931
Prepaid and other current assets	9,408	14,143
Total current assets	35,907	36,414
Property, net	133,102	124,816
Goodwill	35,233	33,454
Intangible assets, net	54,493	46,074
Deferred financing costs, net	1,936	2,529
Deferred income taxes	17,683	29,159
Other noncurrent assets	27,797	24,591
Total assets	306,151	297,037
Current liabilities:
Current maturities of capital lease obligations	3,285	3,246
Accounts payable	25,289	20,759
Other current liabilities	64,796	77,548
Total current liabilities	93,370	101,553
Long-term liabilities:
Long-term debt, less current maturities	218,500	195,000
Capital lease obligations, less current maturities	23,806	17,499
Liability for insurance claims, less current portion	14,853	15,949
Other noncurrent liabilities	26,734	27,631
Total long-term liabilities	283,893	256,079
Total liabilities	377,263	357,632
Commitments and contingencies
Shareholders' equity (deficit)
Common stock $0.01 par value; shares authorized - 135,000; December 28, 2016: 107,115 shares issued and 71,358 shares outstanding; December 30, 2015: 106,521 shares issued and 76,862 shares outstanding	1,071	1,065
Paid-in capital	577,951	565,364
Deficit	(382,843)	(402,245)
Accumulated other comprehensive loss, net of tax	(1,407)	(23,777)
Shareholders’ equity before treasury stock	194,772	140,407
Treasury stock, at cost, 35,757 and 29,659 shares, respectively	(265,884)	(201,002)
Total shareholders' deficit	(71,112)	(60,595)
Total liabilities and shareholders' deficit	$ 306,151	$ 297,037

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares shares in Thousands	Dec. 28, 2016	Dec. 30, 2015
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	135,000	135,000
Common stock, issued (in shares)	107,115	106,521
Common stock, outstanding (in shares)	71,358	76,862
Treasury stock, at cost (in shares)	35,757	29,659

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Revenue:
Company restaurant sales	$ 367,310	$ 353,073	$ 334,684
Franchise and license revenue	139,638	138,220	137,611
Total operating revenue	506,948	491,293	472,295
Costs of company restaurant sales:
Product costs	90,487	89,660	86,825
Payroll and benefits	142,823	136,626	133,280
Occupancy	19,557	20,443	20,845
Other operating expenses	49,229	47,628	47,858
Total costs of company restaurant sales	302,096	294,357	288,808
Costs of franchise and license revenue	40,805	43,345	44,761
General and administrative expenses	67,960	66,602	58,907
Depreciation and amortization	22,178	21,472	21,218
Operating (gains), losses and other charges, net	26,910	2,366	1,270
Total operating costs and expenses, net	459,949	428,142	414,964
Operating income	46,999	63,151	57,331
Interest expense, net	12,232	9,283	9,182
Other nonoperating (income) expense, net	(1,109)	139	(612)
Net income before income taxes	35,876	53,729	48,761
Provision for income taxes	16,474	17,753	16,036
Net income	$ 19,402	$ 35,976	$ 32,725
Basic net income per share	$ 0.26	$ 0.44	$ 0.38
Diluted net income per share	$ 0.25	$ 0.42	$ 0.37
Basic weighted average shares outstanding	75,325	82,627	86,323
Diluted weighted average shares outstanding	77,206	84,729	88,355

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Net income	$ 19,402	$ 35,976	$ 32,725
Other comprehensive income (loss), net of tax:
Minimum pension liability adjustment, net of tax of $2,148, $1,425 and $(4,019)	21,819	2,230	(6,304)
Recognition of unrealized gain (loss) on hedge transactions, net of tax of $353, $(898) and $(933)	551	(1,405)	(1,456)
Other comprehensive income (loss)	22,370	825	(7,760)
Total comprehensive income	$ 41,772	$ 36,801	$ 24,965

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Minimum pension liability adjustment, tax expense (benefit)	$ 2,148	$ 1,425	$ (4,019)
Recognition of unrealized gain (loss) on hedged transactions, tax expense (benefit)	$ 353	$ (898)	$ (933)

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Paid-in Capital [Member]	(Deficit) [Member]	Accumulated Other Comprehensive Loss, Net [Member]	November 2015 Accelerated Share Repurchase [Member]	November 2015 Accelerated Share Repurchase [Member]Treasury Stock [Member]
Balance at Dec. 25, 2013	$ 8,431	$ 1,050	$ (72,336)	$ 567,505	$ (470,946)	$ (16,842)
Balance, common stock, share issued at Dec. 25, 2013		105,014
Balance, treasury stock, at cost, shares at Dec. 25, 2013			15,782
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	32,725				32,725
Other comprehensive income (loss)	(7,760)					(7,760)
Share-based compensation on equity classified awards	2,345			2,345
Purchase of treasury stock	$ (35,990)		$ (35,990)
Purchase of treasury stock (in shares)	(5,300)		(5,329)
Issuance of common stock for share-based compensation	$ 0	$ 1		(1)
Issuance of common stock for share-based compensation (in shares)		151
Exercise of common stock options	2,169	$ 7		2,162
Exercise of common stock options (shares)		653
Tax benefit (expense) from share-based compensation	(337)			(337)
Balance at Dec. 31, 2014	1,583	$ 1,058	$ (108,326)	571,674	(438,221)	(24,602)
Balance, common stock, share issued at Dec. 31, 2014		105,818
Balance, treasury stock, at cost, shares at Dec. 31, 2014			(21,111)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	35,976				35,976
Other comprehensive income (loss)	825					825
Share-based compensation on equity classified awards	3,428			3,428
Purchase of treasury stock	$ (92,676)		$ (92,676)				$ (36,900)
Purchase of treasury stock (in shares)	(8,500)		(8,548)				(3,500)
Equity forward contract issuance	$ (13,111)			(13,111)
Issuance of common stock for share-based compensation	0	$ 5		(5)
Issuance of common stock for share-based compensation (in shares)		503
Exercise of common stock options	732	$ 2		730
Exercise of common stock options (shares)		200
Tax benefit (expense) from share-based compensation	2,648			2,648
Balance at Dec. 30, 2015	$ (60,595)	$ 1,065	$ (201,002)	565,364	(402,245)	(23,777)
Balance, common stock, share issued at Dec. 30, 2015	106,521	106,521
Balance, treasury stock, at cost, shares at Dec. 30, 2015	(29,659)		(29,659)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 19,402				19,402
Other comprehensive income (loss)	22,370					22,370
Share-based compensation on equity classified awards	5,590			5,590
Purchase of treasury stock	$ (51,771)		$ (51,771)				$ (13,100)
Purchase of treasury stock (in shares)	(4,600)		(4,580)				(1,500)	(1,518)
Equity forward contract settlement	$ 0		$ (13,111)	13,111
Equity forward contract issuance	(6,884)			(6,884)
Issuance of common stock for share-based compensation	0	$ 4		(4)
Issuance of common stock for share-based compensation (in shares)		383
Exercise of common stock options	889	$ 2		887
Exercise of common stock options (shares)		211
Tax benefit (expense) from share-based compensation	(113)			(113)
Balance at Dec. 28, 2016	$ (71,112)	$ 1,071	$ (265,884)	$ 577,951	$ (382,843)	$ (1,407)
Balance, common stock, share issued at Dec. 28, 2016	107,115	107,115
Balance, treasury stock, at cost, shares at Dec. 28, 2016	(35,757)		(35,757)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net income	$ 19,402	$ 35,976	$ 32,725
Adjustments to reconcile net income to cash flows provided by operating activities:
Depreciation and amortization	22,178	21,472	21,218
Operating (gains), losses and other charges, net	26,910	2,366	1,270
Amortization of deferred financing costs	593	507	483
(Gain) loss on early extinguishments of debt	(5)	225	(33)
Gain on the change in fair value of interest rate caps	0	0	(11)
Deferred income tax expense	8,844	14,006	13,215
Increase (reversal) of tax valuation allowance	132	(130)	(270)
Share-based compensation	7,610	6,635	5,846
Excess tax benefit from share-based compensation	0	(2,648)	0
Decrease (increase) in assets:
Receivables	(2,922)	1,440	(1,456)
Inventories	71	(166)	(71)
Other current assets	4,622	(3,818)	(259)
Other assets	(3,582)	(78)	(2,118)
Increase (decrease) in liabilities:
Accounts payable	4,770	2,345	1,561
Accrued salaries and vacations	(7,370)	4,060	2,648
Accrued taxes	96	182	871
Other accrued liabilities	(10,217)	9,479	114
Other noncurrent liabilities	30	(11,216)	(1,159)
Net cash flows provided by operating activities	71,162	80,637	74,574
Cash flows from investing activities:
Capital expenditures	(19,749)	(26,977)	(22,076)
Acquisition of restaurants and real estate	(14,282)	(5,803)	0
Proceeds from disposition of property	1,932	95	64
Collections on notes receivable	1,676	1,740	2,289
Issuance of notes receivable	(2,233)	(1,790)	(1,566)
Net cash flows used in investing activities	(32,656)	(32,735)	(21,289)
Cash flows from financing activities:
Revolver borrowings	79,000	231,000	32,200
Revolver payments	(55,500)	(121,250)	(42,200)
Long-term debt payments	(3,200)	(58,344)	(7,237)
Deferred financing costs	0	(1,716)	0
Purchase of treasury stock	(51,643)	(92,644)	(36,058)
Purchase of equity forward contract	(6,884)	(13,111)	0
Proceeds from exercise of stock options	889	732	2,169
Tax withholding on share-based payments	0	(982)	(419)
Excess tax benefit from share-based compensation	0	2,648	0
Net bank overdrafts	(247)	4,362	(1,609)
Net cash flows used in financing activities	(37,585)	(49,305)	(53,154)
Increase (decrease) in cash and cash equivalents	921	(1,403)	131
Cash and cash equivalents at beginning of period	1,671	3,074	2,943
Cash and cash equivalents at end of period	$ 2,592	$ 1,671	$ 3,074

Introduction and Basis of Repor

Introduction and Basis of Reporting	12 Months Ended
	Dec. 28, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Introduction and Basis of Reporting	Introduction and Basis of Reporting Denny’s Corporation, or Denny’s, is one of America’s largest franchised full-service restaurant chains based on number of restaurants. Denny’s restaurants are operated in all 50 states, the District of Columbia, two U.S. territories and 11 foreign countries with principal concentrations in California ( 23% of total restaurants), Texas ( 11% ) and Florida ( 8% ). At December 28, 2016 , the Denny's brand consisted of 1,733 restaurants, 1,564 of which were franchised/licensed restaurants and 169 of which were company operated.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 28, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies The following accounting policies significantly affect the preparation of our Consolidated Financial Statements: Use of Estimates . In preparing our Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates. Consolidation Policy . Our Consolidated Financial Statements include the financial statements of Denny’s Corporation and its wholly-owned subsidiaries: Denny’s, Inc., DFO, LLC and Denny's Realty, LLC. All significant intercompany balances and transactions have been eliminated in consolidation. Fiscal Year . Our fiscal year ends on the last Wednesday in December. As a result, a fifty-third week is added to a fiscal year every five or six years. Fiscal 2014 included 53 weeks of operations, whereas 2016 and 2015 each included 52 weeks of operations. Cash Equivalents and Short-term Investments. Our policy is to invest cash in excess of operating requirements in short-term highly liquid investments with an original maturity of three months or less, which we consider to be cash equivalents. Cash and cash equivalents include short-term investments of $0.5 million and $0.9 million at December 28, 2016 and December 30, 2015 , respectively. Receivables. Receivables, which are recorded at net realizable value, primarily consist of trade accounts receivables and financing receivables from franchisees, vendor receivables and credit card receivables. Trade accounts receivables from franchisees consist of royalties, advertising and rent. Financing receivables from franchisees primarily consist of notes from franchisees related to the roll-out of POS equipment. We accrue interest on notes receivable based on the contractual terms. The allowance for doubtful accounts is based on pre-defined criteria and management’s judgment of existing receivables. Receivables that are ultimately deemed to be uncollectible, and for which collection efforts have been exhausted, are written off against the allowance for doubtful accounts. Inventories. Inventories consist of food and beverages and are valued primarily at the lower of cost and net realizable value. Property and Depreciation. Owned property is stated at cost. Property under capital leases is stated at the lesser of its fair value or the net present value of the related minimum lease payments at the lease inception. Maintenance and repairs are expensed as incurred. We depreciate owned property over its estimated useful life using the straight-line method. We amortize property held under capital leases (at capitalized value) over the lesser of its estimated useful life or the initial lease term. In certain situations, one or more option periods may be used in determining the depreciable life of certain leasehold improvements under operating lease agreements, if we deem that an economic penalty will be incurred and exercise of such option periods is reasonably assured. In either circumstance, our policy requires lease term consistency when calculating the depreciation period, in classifying the lease and in computing rent expense. Building assets are assigned estimated useful lives that range from five to 30 years. Equipment assets are assigned lives that range from two to ten years. Leasehold improvements are generally assigned lives between five and 15 years limited by the expected lease term. Goodwill. Amounts recorded as goodwill primarily represent excess reorganization value recognized as a result of our 1998 bankruptcy. We also record goodwill in connection with the acquisition of restaurants from franchisees. Likewise, upon the sale of restaurant operations to franchisees, goodwill is decremented. We test goodwill for impairment at each fiscal year end and more frequently if circumstances indicate impairment may exist. Such indicators include, but are not limited to, a significant decline in our expected future cash flows, a significant adverse decline in our stock price, significantly adverse legal developments and a significant change in the business climate. Other Intangible Assets . Other intangible assets consist primarily of trade names, franchise and license agreements, and reacquired franchise rights. Trade names are considered indefinite-lived intangible assets and are not amortized. Franchise and license agreements and reacquired franchise rights are amortized using the straight-line basis over the term of the related agreement. Reacquired franchise rights resulting from acquisitions are accounted for using the purchase method of accounting and are estimated by management based on the fair value of the assets received. We test trade name assets for impairment at each fiscal year end, and more frequently if circumstances indicate impairment may exist. We assess impairment of franchise and license agreements and reacquired franchise rights whenever changes or events indicate that the carrying value may not be recoverable. Costs incurred to renew or extend the term of recognized intangible assets are recorded in general and administrative expenses in our Consolidated Statements of Income. Long-term Investments. Long-term investments include nonqualified deferred compensation plan assets held in a rabbi trust. Each plan participant's account is comprised of their contribution, our matching contribution and each participant's share of earnings or losses in the plan. The investments of the rabbi trust include debt and equity mutual funds. They are considered trading securities and are reported at fair value in other noncurrent assets with an offsetting liability included in other noncurrent liabilities in our Consolidated Balance Sheets. The realized and unrealized holding gains and losses related to the investments are recorded in other income (expense) with an offsetting amount recorded in general and administrative expenses related to the liability in our Consolidated Statements of Income. During 2016 , 2015 and 2014 , we incurred net gains of $0.9 million , $0.1 million and $0.5 million , respectively. The fair value of the deferred compensation plan investments was $11.2 million and $10.2 million at December 28, 2016 and December 30, 2015 , respectively. Deferred Financing Costs. Costs related to the issuance of debt are deferred and amortized as a component of interest expense using the effective interest method over the terms of the respective debt issuances. Cash Overdrafts. Accounts payable in our Consolidated Balance Sheets include cash overdrafts of $4.1 million and $4.4 million at December 28, 2016 and December 30, 2015 , respectively. Changes in such amounts are reflected in cash flows from financing activities in our Consolidated Statements of Cash Flows. Self-insurance Liabilities. We record liabilities for insurance claims during periods in which we have been insured under large deductible programs or have been self-insured for our medical claims and workers’ compensation, general, product and automobile insurance liabilities. The liabilities for prior and current estimated incurred losses are discounted to their present value based on expected loss payment patterns determined by independent actuaries using our actual historical payments. These estimates include assumptions regarding claims frequency and severity as well as changes in our business environment, medical costs and the regulatory environment that could impact our overall self-insurance costs. Total discounted workers’ compensation, general, product and automobile insurance liabilities at December 28, 2016 and December 30, 2015 were $19.2 million , reflecting a 1.5% discount rate, and $21.1 million , reflecting a 1.0% discount rate, respectively. The related undiscounted amounts at such dates were $20.0 million and $21.6 million , respectively. Income Taxes. We account for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. As a result of our early adoption of ASU 2015-17, all deferred taxes are reported as noncurrent in our Consolidated Balance Sheets. A valuation allowance reduces our net deferred tax asset to the amount that is more likely than not to be realized. We make certain estimates and judgments in the calculation of our provision for incomes taxes, in the resulting tax liabilities, and in the recoverability of deferred tax assets. We record a liability for unrecognized tax benefits resulting from tax positions taken, or expected to be taken, in an income tax return. We recognize any interest and penalties related to unrecognized tax benefits in income tax expense. Penalties, when incurred, are recognized in general and administrative expense. Assessment of uncertain tax positions requires judgments relating to the amounts, timing and likelihood of resolution. Leases and Subleases. Our policy requires the use of a consistent lease term for calculating the depreciation period for related buildings and leasehold improvements, classifying the lease and computing periodic rent expense increases where the lease terms include escalations in rent over the lease term. The lease term commences on the date we gain access to and control over the leased property. We account for rent escalations in leases on a straight-line basis over the expected lease term. Any rent holidays after lease commencement are recognized on a straight-line basis over the expected lease term, which includes the rent holiday period. Leasehold improvements that have been funded by lessors have historically been insignificant. Any leasehold improvements we make that are funded by lessor incentives or allowances under operating leases are recorded as leasehold improvement assets and amortized over the expected lease term. Such incentives are also recorded as deferred rent and amortized as reductions to lease expense over the expected lease term. We record contingent rent expense based on estimated sales for respective restaurants over the contingency period. Contingent rental income is recognized when earned. Fair Value Measurements. The carrying amounts of cash and cash equivalents, accounts receivables, accounts payable and accrued expenses are deemed to approximate fair value due to the immediate or short-term maturity of these instruments. The fair value of notes receivable approximates the carrying value after consideration of recorded allowances and related risk-based interest rates. The liabilities under our credit facility are carried at historical cost, which approximates fair value. The fair value of our long-term debt is determined based on market prices or, if market prices are not available, the present value of the underlying cash flows discounted at market rates. Employee Benefit Plans. Each year we measure and recognize the funded status of our defined benefit plans in our Consolidated Balance Sheets as of December 31. That date represents the month-end that is closest to our fiscal year-end. The funded status is adjusted for any contributions or significant events (such as a plan amendment, settlement, or curtailment that calls for a remeasurement) that occurs between our fiscal year-end and December 31. Derivative Instruments. We use derivative financial instruments to manage our exposure to interest rate risk. We do not enter into derivative instruments for trading or speculative purposes. All derivatives are recognized on our Consolidated Balance Sheets at fair value based upon quoted market prices. Changes in the fair values of derivatives are recorded in earnings or other comprehensive income ( “ OCI ” ), based on whether the instrument is designated as a hedge transaction. Gains or losses on derivative instruments reported in OCI are classified to earnings in the period the hedged item affects earnings. If the underlying hedge transaction ceases to exist, any associated amounts reported in OCI are reclassified to earnings at that time. Any ineffectiveness is recognized in earnings in the current period. By entering into derivative instruments, we are exposed to counterparty credit risk. When the fair value of a derivative instrument is in an asset position, the counterparty has a liability to us, which creates credit risk for us. We manage our exposure to this risk by selecting counterparties with investment grade credit ratings and regularly monitoring our market position with each counterparty. Contingencies and Litigation. We are subject to legal proceedings involving ordinary and routine claims incidental to our business, as well as legal proceedings that are nonroutine and include compensatory or punitive damage claims. Our ultimate legal and financial liability with respect to such matters cannot be estimated with certainty and requires the use of estimates in recording liabilities for potential litigation settlements. When the reasonable estimate is a range, the recorded loss will be the best estimate within the range. We record legal settlement costs as other operating expenses in our Consolidated Statements of Income as those costs are incurred. Comprehensive Income. Comprehensive income includes net income and OCI items that are excluded from net income under U.S. generally accepted accounting principles. OCI items include additional minimum pension liability adjustments and the effective unrealized portion of changes in the fair value of cash flow hedges. Segment. Denny’s operates in only one segment. All significant revenues and pre-tax earnings relate to retail sales of food and beverages to the general public through either company or franchised restaurants. Company Restaurant Sales. Company restaurant sales are recognized when food and beverage products are sold at company restaurants. We present company restaurant sales net of sales taxes. Gift cards. We sell gift cards which have no stated expiration dates. We recognize revenue from gift cards when the gift card is redeemed by the customer or when we determine the likelihood of redemption is remote (gift card breakage). Breakage is based on our company-specific historical redemption patterns. We recognized $0.3 million , $0.3 million and $0.4 million in breakage on gift cards during 2016 , 2015 and 2014 , respectively. We believe that the amounts recognized for breakage have been and will continue to be insignificant. Franchise and License Fees. We recognize initial franchise and license fees when all of the material obligations have been performed and conditions have been satisfied, typically when operations of a new franchised restaurant have commenced. Continuing fees, such as royalties and rents, are recorded as income. Royalties are recognized in the period in which the sales occurred. During 2016 , 2015 and 2014 , we recorded initial fees of $2.6 million , $2.3 million and $1.8 million , respectively, as a component of franchise and license revenue in our Consolidated Statements of Income. At December 28, 2016 and December 30, 2015 , deferred fees were $2.1 million and $1.9 million , respectively, and are included in other accrued liabilities in the accompanying Consolidated Balance Sheets. For 2016 , 2015 and 2014 , our ten largest franchisees accounted for 29% , 29% and 32% of our franchise revenues, respectively. Advertising Costs . We expense production costs for radio and television advertising in the year in which the commercials are initially aired. Advertising expense for 2016 , 2015 and 2014 was $13.1 million , $12.5 million and $12.3 million , respectively, net of contributions from franchisees to our advertising programs, including local co-operatives, of $76.5 million , $72.5 million and $70.3 million , respectively. Advertising costs are recorded as a component of other operating expenses in our Consolidated Statements of Income. Restructuring and Exit Costs. Restructuring and exit costs consist primarily of the costs of future obligations related to closed restaurants, severance and other restructuring charges for terminated employees, and are included as a component of operating (gains), losses and other charges, net in our Consolidated Statements of Income. Discounted liabilities for future lease costs and the fair value of related subleases of closed restaurants are recorded when the restaurants are closed. All other costs related to closed restaurants are expensed as incurred. In assessing the discounted liabilities for future costs of obligations related to closed restaurants, we make assumptions regarding amounts of future assumed subleases. If these assumptions or their related estimates change in the future, we may be required to record additional exit costs or reduce exit costs previously recorded. Exit costs recorded for each of the periods presented include the effect of such changes in estimates. Disposal or Impairment of Long-lived Assets. We evaluate our long-lived assets for impairment at the restaurant level on a quarterly basis, when assets are identified as held for sale or whenever changes or events indicate that the carrying value may not be recoverable. For assets identified as held for sale, we use the market approach and consider proceeds from similar asset sales. We assess impairment of restaurant-level assets based on the operating cash flows of the restaurant, expected proceeds from the sale of assets and our plans for restaurant closings. Generally, all restaurants with negative cash flows from operations for the most recent twelve months at each quarter end are included in our assessment. For underperforming assets, we use the income approach to determine both the recoverability and estimated fair value of the assets. To estimate future cash flows, we make certain assumptions about expected future operating performance, such as revenue growth, operating margins, risk-adjusted discount rates, and future economic and market conditions. If the long-lived assets of a restaurant are not recoverable based upon estimated future, undiscounted cash flows, we write the assets down to their fair value. If these estimates or their related assumptions change in the future, we may be required to record additional impairment charges. These charges are included as a component of operating (gains), losses and other charges, net in our Consolidated Statements of Income. Assets held for sale consist of real estate properties and/or restaurant operations that we expect to sell within the next year. The assets are reported at the lower of carrying amount or fair value less costs to sell. We cease recording depreciation on assets that are classified as held for sale. If the determination is made that we no longer expect to sell an asset within the next year, the asset is reclassified out of held for sale. Discontinued Operations. We evaluate restaurant closures and assets reclassified to assets held for sale for potential disclosure as discontinued operations. Only disposals resulting in a strategic shift that will have a major effect on our operations and financial results are reported as discontinued operations. There were no such disposals, nor any disposals of individually significant components. The gains and losses related to restaurant closures and assets reclassified to assets held for sale are included as a component of operating (gain), losses and other charges, net in our Consolidated Statements of Income. Gains/Losses on Sales of Restaurants Operations to Franchisees, Real Estate and Other Assets. Generally, gains/losses on sales of restaurant operations to franchisees (which may include real estate), real estate properties and other assets are recognized when the sales are consummated and certain other gain recognition criteria are met. Total gains/losses are included as a component of operating (gains), losses and other charges, net in our Consolidated Statements of Income. Share-Based Compensation. Share-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. We estimate potential forfeitures of share-based awards and adjust the forfeiture rate over the requisite service period to the extent that actual forfeitures differ, or are expected to differ, from such estimates. Share-based compensation expense is included as a component of general and administrative expenses in our Consolidated Statements of Income. Tax expense or benefit recognized related to share-based compensation is included as a component of provision for income taxes in our Consolidated Statements of Income. Tax benefit in excess of recognized compensation cost is reported as a cash outflow from operating activities and as a cash inflow from financing activities in our Consolidated Statements of Cash Flows. Generally, compensation expense related to restricted stock units, performance shares, performance units and board deferred stock units is based on the number of shares and units expected to vest, the period over which they are expected to vest and the fair market value of our common stock on the date of the grant. For restricted stock units and performance shares that contain a market condition, compensation expense is based on the Monte Carlo valuation method, which utilizes multiple input variables to determine the probability of the Company achieving the market condition and the fair value of the award. The key assumptions used include expected volatility and risk-free interest rates over the term of the award. The amount of certain cash-settled awards is determined based on the date of payment. Therefore, compensation expense related to these cash-settled awards is adjusted to fair value at each balance sheet date. Compensation expense for options is recognized on a straight-line basis over the requisite service period for the entire award. Subsequent to the vesting period, earned stock-settled restricted stock units and performance shares (both of which are equity classified) are paid to the holder in shares of our common stock, and the cash-settled restricted stock units and performance units (both of which are liability classified) are paid to the holder in cash, provided the holder is then still employed with Denny’s or an affiliate. Earnings Per Share . Basic earnings per share is calculated by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated by dividing net income by the weighted average number of common shares and potential common shares outstanding during the period. Newly Adopted Accounting Standards Effective December 31, 2015, we adopted ASU 2015-02, “Consolidation (Topic 810): Amendments to the Consolidation Analysis,” which improves targeted areas of the consolidation guidance and reduces the number of consolidation models. The adoption of this guidance did not have a material impact on our consolidated financial statements. Effective December 31, 2015, we adopted ASU 2015-03, “Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs,” which simplifies the guidance on the presentation of debt issuance costs. The new guidance requires debt issuance costs to be presented in the balance sheet as a reduction of the related debt liability rather than as an asset. Also effective December 31, 2015, we adopted ASU 2015-15, “Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements—Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update),” which addresses the SEC's comments related to the absence of authoritative guidance within ASU 2015-03 related to line-of-credit arrangements. According to this guidance, the SEC will not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The adoption of this guidance did not have any impact on our consolidated financial statements and we will continue to classify debt issuance costs as an asset. Effective December 31, 2015, we adopted, on a prospective basis, ASU 2015-05, “Intangibles–Goodwill and Other–Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement,” which provides guidance about whether a cloud computing arrangement includes a software license. If a software license is included, the customer should account for the license consistent with the acquisition of other software licenses. If a software license is not included, the arrangement should be accounted for as a service contract. The adoption of this guidance did not have a material impact on our consolidated financial statements. Effective December 31, 2015, we adopted ASU 2015-11, “Inventory (Topic 330): Simplifying the Measurement of Inventory,” which requires inventory that is measured using the first-in, first-out method to be measured at the lower of cost and net realizable value. Net realizable value is defined as the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The adoption of this guidance did not have a material impact on our consolidated financial statements. In March 2016, the FASB issued ASU 2016-05, “Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the Emerging Issues Task Force),” which clarifies that a change in the counterparty to a derivative instrument that has been designated as the hedging instrument under Topic 815 does not, in and of itself, require dedesignation of that hedging relationship provided that all other hedge accounting criteria continue to be met. We early adopted this guidance as of March 30, 2016 on a prospective basis. The adoption of this guidance did not have any impact on our consolidated financial statements. Accounting Standards to be Adopted In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. The new guidance clarifies the principles used to recognize revenue for all entities and requires companies to recognize revenue when it transfers goods or service to a customer in an amount that reflects the consideration to which a company expects to be entitled. The FASB has subsequently amended this guidance by issuing additional ASU's that provide clarification and further guidance around areas identified as potential implementation issues, including principal versus agent considerations, licensing and identifying performance obligations, assessing collectability, presentation of sales taxes received from customers, noncash consideration, contract modification and clarification of using the full retrospective approach upon adoption. All of the standards are effective for annual and interim periods beginning after December 15, 2017 (our fiscal 2018). The guidance allows for either a retrospective or cumulative effect transition method with early application permitted. The guidance is not expected to impact the recognition of company restaurant sales or royalties from franchised restaurants. Upon adoption, initial franchise fees, which are currently recognized upon the opening of a franchise restaurant, are expected to be deferred and recognized over the term of the underlying franchise agreement. We are currently evaluating the impact this guidance will have on the recognition of other transactions on our consolidated financial statements, including our advertising arrangements with franchisees currently reported on a net versus gross basis in our consolidated statements of earnings, and the effect it will have on our disclosures. We have not yet selected a transition method. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities”. The new guidance requires equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income, requires public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes, requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset, and eliminates the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost. ASU 2016-01 is effective for annual and interim periods beginning after December 15, 2017 (our fiscal 2018) with early adoption permitted. We are currently evaluating the impact the adoption of this guidance will have on our consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. The new guidance replaces the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform financial statement users of credit loss estimates. ASU 2016-13 is effective for annual and interim periods beginning after December 15, 2019 (our fiscal 2020) with early adoption permitted for annual and interim periods beginning after December 15, 2018 (our fiscal 2019). We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842),” which provides guidance for accounting for leases. The new guidance requires companies to recognize the assets and liabilities for the rights and obligations created by leased assets. The accounting guidance for lessors is largely unchanged. ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018 (our fiscal 2019) with early adoption permitted. The guidance will be adopted using a modified retrospective approach. Based on a preliminary assessment, we expect the adoption will result in a significant increase in the assets and liabilities on our consolidated balance sheets, as most of our operating lease commitments will be recognized as operating lease liabilities and right-of-use assets. We are continuing our evaluation, which may identify additional impacts this standard will have on our consolidated financial statements and related disclosures. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting”. The new guidance simplifies several aspects of the accounting for share-based payment transactions, including the recognition of excess tax benefits and deficiencies, the classification of those excess tax benefits on the statement of cash flows, an accounting policy election for forfeitures, the amount an employer can withhold to cover income taxes and still qualify for equity classification and the classification of those taxes paid on the statement of cash flows. ASU 2016-09 is effective for annual and interim periods beginning after December 15, 2016 (our fiscal 2017) with early adoption permitted. The guidance will be applied either prospectively, retrospectively or using a modified retrospective transition method, depending on the area covered in this update. Currently, we do not recognize excess tax benefits until the deduction reduces taxes payable. Therefore, upon adoption, we expect to recognize $6 million - $10 million of excess tax benefits as an increase in deferred tax assets and a cumulative-effect adjustment to retained earnings as of December 29, 2016 (the

Receivables

Receivables	12 Months Ended
	Dec. 28, 2016
Receivables [Abstract]
Receivables	Receivables Receivables, net were comprised of the following: December 28, 2016 December 30, 2015 (In thousands) Current assets: Receivables: Trade accounts receivable from franchisees $ 10,513 $ 10,591 Financing receivables from franchisees 2,804 1,352 Vendor receivables 3,865 3,049 Credit card receivables 1,678 1,606 Other 1,261 251 Allowance for doubtful accounts (280 ) (297 ) Total current receivables, net $ 19,841 $ 16,552 Noncurrent assets (included as a component of other noncurrent assets): Notes receivable from franchisees $ 732 $ 541

Property

Property	12 Months Ended
	Dec. 28, 2016
Property, Plant and Equipment [Abstract]
Property	Property Property, net consisted of the following: December 28, 2016 December 30, 2015 (In thousands) Land $ 29,914 $ 29,856 Buildings and leasehold improvements 243,323 238,134 Other property and equipment 79,804 77,392 Total property owned 353,041 345,382 Less accumulated depreciation 241,132 235,967 Property owned, net 111,909 109,415 Buildings, vehicles and other equipment held under capital leases 35,246 27,429 Less accumulated amortization 14,053 12,028 Property held under capital leases, net 21,193 15,401 Total property, net $ 133,102 $ 124,816 The following table reflects the property assets, included in the table above, which were leased to franchisees: December 28, 2016 December 30, 2015 (In thousands) Land $ 16,192 $ 16,192 Buildings and leasehold improvements 59,896 61,551 Total property owned, leased to franchisees 76,088 77,743 Less accumulated depreciation 52,020 52,872 Property owned, leased to franchisees, net 24,068 24,871 Buildings held under capital leases, leased to franchisees 5,656 4,573 Less accumulated amortization 3,408 3,003 Property held under capital leases, leased to franchisees, net 2,248 1,570 Total property leased to franchisees, net $ 26,316 $ 26,441 Depreciation expense, including amortization of property under capital leases, for 2016 , 2015 and 2014 was $20.6 million , $20.0 million and $19.2 million , respectively. Substantially all owned property is pledged as collateral for our Credit Facility. See Note 10.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 28, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets The following table reflects the changes in carrying amounts of goodwill: December 28, 2016 December 30, 2015 (In thousands) Balance, beginning of year $ 33,454 $ 31,451 Additions related to acquisitions 1,827 2,050 Write-offs and reclassifications associated with the sale of restaurants (48 ) (47 ) Balance, end of year $ 35,233 $ 33,454 Other intangible assets were comprised of the following: December 28, 2016 December 30, 2015 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization (In thousands) Intangible assets with indefinite lives: Trade names $ 44,076 $ — $ 44,068 $ — Liquor licenses 166 — 126 — Intangible assets with definite lives: Franchise and license agreements 190 186 12,237 12,026 Reacquired franchise rights 11,498 1,251 2,823 1,154 Intangible assets $ 55,930 $ 1,437 $ 59,254 $ 13,180 During the year ended December 28, 2016 , we acquired ten franchised restaurants for $13.7 million , of which $9.5 million was allocated to reacquired franchise rights, $2.3 million to property and $1.8 million to goodwill. In addition, we recorded $3.4 million of capital leases in connection with the acquired franchised restaurants. We account for the acquisition of franchised restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on Level 3 fair value estimates. The $12.0 million decrease in franchise and license agreements primarily resulted from the removal of fully amortized agreements. The weighted-average life of the reacquired franchise rights is 11 years. The amortization expense for definite-lived intangibles and other assets for 2016 , 2015 and 2014 was $1.5 million , $1.5 million and $2.1 million , respectively. Estimated amortization expense for intangible assets with definite lives in the next five years is as follows: (In thousands) 2017 $ 1,452 2018 1,065 2019 933 2020 867 2021 791 We performed an annual impairment test as of December 28, 2016 and determined that none of the recorded goodwill or other intangible assets with indefinite lives were impaired.

Other Current Liabilities

Other Current Liabilities	12 Months Ended
	Dec. 28, 2016
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other Current Liabilities Other current liabilities consisted of the following: December 28, 2016 December 30, 2015 (In thousands) Accrued salaries and vacation $ 27,056 $ 30,549 Accrued insurance, primarily current portion of liability for insurance claims 6,651 7,076 Accrued taxes 7,407 7,311 Accrued advertising 8,051 7,737 Accrued pension 259 9,648 Gift cards 5,474 4,611 Other 9,898 10,616 Other current liabilities 64,796 77,548

Operating (Gains), Losses and O

Operating (Gains), Losses and Other Charges, Net	12 Months Ended
	Dec. 28, 2016
Other Income and Expenses [Abstract]
Operating (Gains), Losses and Other Charges, Net	Operating (Gains), Losses and Other Charges, Net Operating (gains), losses and other charges, net were comprised of the following: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Pension settlement loss $ 24,297 $ — $ — Losses (gains) on sales of assets and other, net 29 (93 ) (112 ) Restructuring charges and exit costs 1,486 1,524 981 Impairment charges 1,098 935 401 Operating (gains), losses and other charges, net $ 26,910 $ 2,366 $ 1,270 The pre-tax pension settlement loss of $24.3 million related to the completion of the Pension Plan liquidation during the year ended December 28, 2016 . See Note 11 for details on the Pension Plan liquidation. Restructuring charges and exit costs were comprised of the following: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Exit costs $ 591 $ 697 $ 335 Severance and other restructuring charges 895 827 646 Total restructuring charges and exit costs $ 1,486 $ 1,524 $ 981 The components of the change in accrued exit cost liabilities were as follows: December 28, 2016 December 30, 2015 (In thousands) Balance, beginning of year $ 2,043 $ 2,142 Exit costs (1) 591 697 Payments, net of sublease receipts (855 ) (932 ) Interest accretion 117 136 Balance, end of year 1,896 2,043 Less current portion included in other current liabilities 330 550 Long-term portion included in other noncurrent liabilities $ 1,566 $ 1,493 (1) Included as a component of operating (gains), losses and other charges, net. As of both December 28, 2016 and December 30, 2015 , we had accrued severance and other restructuring charges of $0.4 million . The balance as of December 28, 2016 is expected to be paid during the next 12 months. Estimated net cash payments related to exit cost liabilities in the next five years are as follows: (In thousands) 2017 $ 439 2018 427 2019 253 2020 197 2021 209 Thereafter 909 Total 2,434 Less imputed interest 538 Present value of exit cost liabilities $ 1,896 The present value of exit cost liabilities is net of $1.9 million of existing sublease arrangements and $0.9 million related to properties for which we assume we will enter into sublease agreements in the future. See Note 8 for a schedule of future minimum lease commitments and amounts to be received as lessor or sub-lessor for both open and closed restaurants. Impairment charges of $1.1 million for the year ended December 28, 2016 and $0.9 million for the year ended December 30, 2015 resulted primarily from the impairment of restaurants identified as assets held for sale. Impairment charges of $0.4 million for the year ended December 31, 2014 resulted primarily from the impairment of an underperforming restaurant.

Leases

Leases	12 Months Ended
	Dec. 28, 2016
Leases [Abstract]
Leases	Leases Our operations utilize property, facilities and equipment leased from others. Buildings and facilities are primarily used for restaurants and support facilities. Many of our restaurants are operated under lease arrangements which generally provide for a fixed base rent, and, in many instances, contingent rent based on a percentage of gross revenues. Initial terms of land and restaurant building leases generally range from 10 to 15 years, exclusive of options to renew, which are typically for five year periods. Leases of other equipment consist primarily of restaurant equipment, computer systems and vehicles. Minimum future lease commitments and amounts to be received as lessor or sublessor under non-cancelable leases, including leases for both open and closed restaurants and optional renewal periods that have been included in the lease term, at December 28, 2016 were as follows: Commitments Lease Receipts Capital Operating Operating (In thousands) 2017 $ 8,628 $ 28,470 $ 27,357 2018 7,847 26,302 25,945 2019 7,245 23,176 22,835 2020 6,467 19,290 19,975 2021 5,849 16,348 17,898 Thereafter 29,725 65,216 86,224 Total 65,761 $ 178,802 $ 200,234 Less imputed interest 38,670 Present value of capital lease obligations $ 27,091 Rent expense is a component of both occupancy expense and costs of franchise and license revenue in our Consolidated Statements of Income. Lease and sublease rental income is a component of franchise and license revenue in our Consolidated Statements of Income. Rental expense and income were comprised of the following: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Rental expense: Included as a component of occupancy: Base rents $ 8,602 $ 8,998 $ 9,462 Contingent rents 3,351 3,134 2,688 Included as a component of costs of franchise and license revenue: Base rents $ 19,883 $ 21,751 $ 23,940 Contingent rents $ 3,077 $ 2,897 $ 2,847 Total rental expense $ 34,913 $ 36,780 $ 38,937 Rental income (included as a component of franchise and license revenue): Base rents $ 28,183 $ 30,166 $ 33,926 Contingent rents 5,337 5,305 4,608 Total rental income $ 33,520 $ 35,471 $ 38,534

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 28, 2016
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair Value of Assets and Liabilities Measured on a Recurring and Nonrecurring Basis Financial assets and liabilities measured at fair value on a recurring basis are summarized below: Total Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Valuation Technique (In thousands ) Fair value measurements as of December 28, 2016: Deferred compensation plan investments (1) $ 11,248 $ 11,248 $ — $ — market approach Interest rate swaps (2) (756 ) — (756 ) — income approach Total $ 10,492 $ 11,248 $ (756 ) $ — Fair value measurements as of December 30, 2015: Deferred compensation plan investments (1) $ 10,159 $ 10,159 $ — $ — market approach Interest rate swaps (2) $ (1,660 ) $ — $ (1,660 ) $ — income approach Total $ 8,499 $ 10,159 $ (1,660 ) $ — (1) The fair values of our deferred compensation plan investments are based on the closing market prices of the elected investments. (2) The fair values of our interest rate swaps are based upon Level 2 inputs, which include valuation models as reported by our counterparties. The key inputs for the valuation models are quoted market prices, interest rates and forward yield curves. See Note 10 for details on the interest rate swaps. See Note 11 for the disclosures related to the fair value of our pension plan assets. Those assets and liabilities measured at fair value on a nonrecurring basis are summarized below: Significant Other Observable Inputs Impairment Charges Valuation Technique Fair value measurements as of December 28, 2016: Assets held for sale (1) $ 1,020 $ 1,098 market approach Fair value measurements as of December 30, 2015: Assets held for sale (1) $ 931 $ 264 market approach (1) As of December 28, 2016 and December 30, 2015, assets held for sale were written down to their fair value. The fair value of assets held for sale is based upon Level 2 inputs, which include sales agreements. See Note 5 for the disclosures related to the fair value of acquired of franchised restaurants.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 28, 2016
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consisted of the following: December 28, 2016 December 30, 2015 (In thousands) Revolving loans due March 30, 2020 $ 218,500 $ 195,000 Capital lease obligations 27,091 20,745 Total long-term debt 245,591 215,745 Less current maturities 3,285 3,246 Noncurrent portion of long-term debt $ 242,306 $ 212,499 There are no future maturities of long-term debt due in 2017 through 2019. The $218.5 million of revolving loans are due in 2020. Denny's Corporation and certain of its subsidiaries have a credit facility consisting of a $325 million senior secured revolver (with a $30 million letter of credit sublimit). As of December 28, 2016 , we had outstanding revolver loans of $218.5 million and outstanding letters of credit under the senior secured revolver of $22.4 million . These balances resulted in availability of $84.1 million under the credit facility. Prior to considering the impact of our interest rate swaps, described below, the weighted-average interest rate on outstanding revolver loans was 2.45% and 1.76% as of December 28, 2016 and December 30, 2015 , respectively. Taking into consideration the interest rate swaps, the weighted-average interest rate of outstanding revolver loans was 2.74% and 2.31% as of December 28, 2016 and December 30, 2015 , respectively. A commitment fee of 0.25% is paid on the unused portion of the revolving credit facility. Borrowings under the credit facility bear a tiered interest rate, which is based on the Company's consolidated leverage ratio and was set at LIBOR plus 175 basis points as of December 28, 2016 . The maturity date for the credit facility is March 30, 2020 . The credit facility is available for working capital, capital expenditures and other general corporate purposes. The credit facility is guaranteed by the Company and its material subsidiaries and is secured by assets of the Company and its subsidiaries, including the stock of the Company's subsidiaries. It includes negative covenants that are usual for facilities and transactions of this type. The credit facility also includes certain financial covenants with respect to a maximum consolidated leverage ratio and a minimum consolidated fixed charge coverage ratio. During the fourth quarter of 2016, the credit facility was used to fund a $25 million accelerated share repurchase agreement. See Note 15 for the disclosures related to share repurchases. Interest Rate Hedges We have interest rate swaps to hedge a portion of the cash flows of our floating rate debt. We designated these interest rate swaps as cash flow hedges of our exposure to variability in future cash flows attributable to payments of LIBOR due on specific notional amounts. Based on the interest rate as determined by our consolidated leverage ratio in effect as of December 28, 2016 , under the terms of the swaps, we will pay the following fixed rates on the notional amounts noted: Period Covered Notional Amount Fixed Rate (In thousands) March 31, 2015 - March 29, 2018 $ 120,000 2.88 % March 29, 2018 - March 31, 2025 170,000 4.19 % April 1, 2025 - March 31, 2026 50,000 4.21 % As of December 28, 2016 , the fair value of the interest rate swaps was a liability of $0.8 million , which is recorded as a component of other noncurrent liabilities on our Consolidated Balance Sheets. See Note 15 for the amounts recorded in accumulated other comprehensive loss related to the interest rate swap.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 28, 2016
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plans	Employee Benefit Plans We maintain several defined benefit plans and defined contribution plans which cover a substantial number of employees. Benefits under our defined benefit plans are based upon each employee’s years of service and average salary. Our funding policy for these plans is based on the minimum amount required under the Employee Retirement Income Security Act of 1974. The Advantica Pension Plan (the “Pension Plan”) was closed to new qualifying participants as of December 31, 1999. Benefits ceased to accrue for Pension Plan participants as of December 31, 2004. During 2014, our Board of Directors approved the termination and liquidation of the Pension Plan as of December 31, 2014. During the year ended December 28, 2016 , we completed the liquidation of the Pension Plan. Accordingly, we made a final contribution of $9.5 million to the Pension Plan. The resulting $67.7 million in Pension Plan assets were used to make lump sum payments and purchase annuity contracts, which are administered by a third-party provider. In addition, during the year ended December 28, 2016 , we recognized a pre-tax settlement loss of $24.3 million related to the liquidation, reflecting the recognition of unamortized actuarial losses that were recorded in accumulated other comprehensive income. See Note 15. Defined Benefit Plans The obligations and funded status for the Pension Plan and other defined benefit plans were as follows: Pension Plan Other Defined Benefit Plans December 28, 2016 December 30, 2015 December 28, 2016 December 30, 2015 (In thousands) Change in Benefit Obligation: Benefit obligation at beginning of year $ 67,735 $ 74,208 $ 2,669 $ 2,713 Service cost 105 380 — — Interest cost — 2,983 91 107 Actuarial (gains) losses 945 (5,780 ) 73 43 Benefits paid (1,057 ) (4,056 ) (194 ) (194 ) Settlements (67,728 ) — — — Benefit obligation at end of year $ — $ 67,735 $ 2,639 $ 2,669 Accumulated benefit obligation $ — $ 67,735 $ 2,639 $ 2,669 Change in Plan Assets: Fair value of plan assets at beginning of year $ 58,378 $ 62,820 $ — $ — Actual return on plan assets 861 (386 ) — — Employer contributions 9,546 — 194 194 Benefits paid (1,057 ) (4,056 ) (194 ) (194 ) Settlements (67,728 ) — — — Fair value of plan assets at end of year $ — $ 58,378 $ — $ — Funded status $ — $ (9,357 ) $ (2,639 ) $ (2,669 ) The amounts recognized in our Consolidated Balance Sheets were as follows: Pension Plan Other Defined Benefit Plans December 28, 2016 December 30, 2015 December 28, 2016 December 30, 2015 (In thousands) Other current liabilities $ — $ (9,357 ) $ (259 ) $ (291 ) Other noncurrent liabilities — — (2,380 ) (2,378 ) Net amount recognized $ — $ (9,357 ) $ (2,639 ) $ (2,669 ) The amounts recognized in accumulated other comprehensive income, that have not yet been recognized as a component of net periodic benefit cost, were as follows: Pension Plan Other Defined Benefit Plans December 28, 2016 December 30, 2015 December 28, 2016 December 30, 2015 (In thousands) Unamortized actuarial losses, net $ — (23,955 ) (1,033 ) (1,045 ) During fiscal 2017, less than $0.1 million of accumulated other comprehensive income will be recognized related to our other defined benefit plans. The components of the change in unamortized actuarial losses, net, included in accumulated other comprehensive loss were as follows: Fiscal Year Ended December 28, 2016 December 30, 2015 (In thousands) Pension Plan: Balance, beginning of year $ (23,955 ) $ (27,574 ) Benefit obligation actuarial gain (loss) (945 ) 5,780 Net (loss) gain 603 (3,894 ) Amortization of net loss — 1,733 Settlement loss recognized 24,297 — Balance, end of year $ — $ (23,955 ) Other Defined Benefit Plans: Balance, beginning of year $ (1,045 ) $ (1,081 ) Benefit obligation actuarial loss (73 ) (43 ) Amortization of net loss 85 79 Settlement loss recognized — — Balance, end of year $ (1,033 ) $ (1,045 ) Minimum pension liability adjustments, net of tax for 2016 , 2015 and 2014 were a reduction of $21.8 million , a reduction of $2.2 million and an addition of $6.3 million , respectively. Total minimum pension liability adjustments of $0.9 million (net of a tax benefit of $0.1 million ) and $22.8 million (net of a tax benefit of $2.2 million ) are included as a component of accumulated other comprehensive loss, net in our Consolidated Statements of Shareholders' Deficit for the years ended December 28, 2016 and December 30, 2015 , respectively. The components of net periodic benefit cost were as follows: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Pension Plan: Service cost $ 105 $ 380 $ 380 Interest cost — 2,983 3,099 Expected return on plan assets — (3,508 ) (3,953 ) Amortization of net loss — 1,733 924 Settlement loss recognized $ 24,297 $ — $ — Net periodic benefit cost $ 24,402 $ 1,588 $ 450 Other comprehensive (income) loss $ (23,955 ) $ (3,619 ) $ 10,141 Other Defined Benefit Plans: Interest cost $ 91 $ 107 $ 123 Amortization of net loss 85 79 66 Settlement loss recognized — — 50 Net periodic benefit cost $ 176 $ 186 $ 239 Other comprehensive (income) loss $ (12 ) $ (36 ) $ 182 Net pension and other defined benefit plan costs (including premiums paid to the Pension Benefit Guaranty Corporation) for 2016 , 2015 and 2014 were $24.6 million , $1.8 million and $0.7 million , respectively. Assumptions Because the Pension Plan was closed to new qualifying participants as of December 31, 1999 and benefits ceased to accrue for Pension Plan participants as of December 31, 2004, an assumed rate of increase in compensation levels was not applicable for 2016 , 2015 or 2014 . December 28, 2016 December 30, 2015 December 31, 2014 Assumptions used to determine benefit obligations: Pension Plan: Discount rate N/A 1.34 % Other Defined Benefit Plans: Discount rate 3.31 % 3.62 % Assumptions used to determine net periodic pension cost: Discount rate 3.62 % 4.12 % 4.98 % Rate of increase in compensation levels N/A N/A N/A Expected long-term rate of return on assets N/A 5.75 % 6.50 % In determining the expected long-term rate of return on assets, we evaluated our asset class return expectations, as well as long-term historical asset class returns. Projected returns are based on broad equity and bond indices. Additionally, we considered our historical compounded returns, which have been in excess of our forward-looking return expectations. In determining the discount rate, we have considered long-term bond indices of bonds having similar timing and amounts of cash flows as our estimated defined benefit payments. We use a yield curve based on high quality, long-term corporate bonds to calculate the single equivalent discount rate that results in the same present value as the sum of each of the plan's estimated benefit payments discounted at their respective spot rates. Plan Assets The investment policy of the Pension Plan is based on an evaluation of our ability and willingness to assume investment risk in light of the financial and benefit-related goals objectives deemed to be prudent by the fiduciaries of our pension plan assets. These objectives include, but are not limited to, earning a rate of return over time to satisfy the benefit obligation, managing funded status volatility and maintaining sufficient liquidity. There were no Pension Plan assets as of December 28, 2016 due to the Plan's liquidation during the year then ended. The fair values of the Pension Plan assets were as follows as of December 30, 2015: Asset Category Total Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) (In thousands ) Cash equivalents $ 1,777 $ 1,777 $ — $ — Fixed income securities: U.S. Treasuries 3,500 3,500 — — Corporate bonds (a) 53,101 53,101 — — Total $ 58,378 $ 58,378 $ — $ — (a) This category includes intermediate and long-term investment grade bonds from diverse industries. Following is a description of the valuation methodologies used for assets measured at fair value. • Equity Securities and Fixed Income Securities: Valued at the net asset value (“NAV”) of shares held by the Pension Plan at year-end. The NAV is a quoted price in an active market. • Cash Equivalents: Valuation determined by the trustee of the money market funds based on the fair value of the underlying securities within the fund, which represent the NAV, a practical expedient to fair value, of the units held by the Pension Plan at year-end. Contributions and Expected Future Benefit Payments We made $9.5 million contributions to the Pension Plan during the year ended December 28, 2016 and made no contributions during the year ended December 30, 2015 . We made contributions of $0.2 million to our other defined benefit plans during each of the years ended December 28, 2016 and December 30, 2015 , respectively. We expect to contribute $0.3 million to our other defined benefit plans during 2017 . Benefits expected to be paid for each of the next five years and in the aggregate for the five fiscal years from 2022 through 2026 are as follows: Other Defined Benefit Plans (In thousands) 2017 $ 259 2018 261 2019 494 2020 238 2021 223 2022 through 2026 1,233 Defined Contribution Plans Eligible employees can elect to contribute up to 25% of their compensation to our 401(k) plan. Effective January 1, 2016, the plan was amended and restated to incorporate Safe Harbor Plan design features which included changes to participant eligibility, company contribution amounts and vesting. As a result, beginning in 2016, we match up to a maximum of 4% of compensation deferred by the participant. Prior to 2016, we made matching contributions of up to 3% of compensation deferred by the participant. In addition, a non-qualified deferred compensation plan is offered to certain employees. This plan allows participants to defer up to 50% of their annual salary and up to 100% of their bonus, on a pre-tax basis. Prior to 2016, we made matching contributions of up to 3% of compensation deferred by the participant under the non-qualified deferred compensation plan. Beginning in 2016, matching contributions are no longer made under this plan. We made total contributions of $2.2 million , $1.6 million and $1.4 million for 2016 , 2015 and 2014 , respectively, under these plans.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 28, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	Share-Based Compensation Share-Based Compensation Plans We maintain three share-based compensation plans under which stock options and other awards granted to our employees and directors are outstanding. Currently, the Denny's Corporation 2012 Omnibus Incentive Plan (the “2012 Omnibus Plan”) is used to grant share-based compensation to selected employees, officers and directors of Denny’s and its affiliates. However, we reserve the right to pay discretionary bonuses, or other types of compensation, outside of this plan. At December 28, 2016 , there were 1.5 million shares available for grant under the 2012 Omnibus Plan. In addition, we have 0.8 million shares available to be issued outside of the 2012 Omnibus Plan pursuant to the grant or exercise of employment inducement awards of stock options and restricted stock units in accordance with NASDAQ Listing Rule 5635(c)(4). Share-Based Compensation Expense Total share-based compensation expense included as a component of net income was as follows: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Stock options $ — $ — $ 52 Performance share awards 7,236 5,821 5,009 Restricted stock units for board members 374 814 785 Total share-based compensation $ 7,610 $ 6,635 $ 5,846 The income tax benefits recognized as a component of the provision for income taxes in our Consolidated Statements of Income related to share-based compensation expense were approximately $3.0 million , $2.6 million and $2.3 million during the years ended December 28, 2016 , December 30, 2015 and December 31, 2014 , respectively. Stock Options Prior to 2012, stock options were granted that vest evenly over 3 years, have a 10 -year contractual life and are issued at the market value at the date of grant. There were no options granted in 2016 , 2015 or 2014 . The following table summarizes information about stock options outstanding and exercisable at December 28, 2016 : Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value (In thousands, except per share amounts) Outstanding, beginning of year 1,338 $ 3.20 Exercised (211 ) $ 4.22 Outstanding, end of year 1,127 $ 3.01 2.90 $ 11,110 Exercisable, end of year 1,127 $ 3.01 2.90 $ 11,110 The total intrinsic value of the options exercised was $1.4 million , $1.4 million and $3.0 million during the years ended December 28, 2016 , December 30, 2015 and December 31, 2014 , respectively. Restricted Stock Units We primarily grant restricted stock units containing a market condition based on the total shareholder return of our stock compared with the returns of a group of peer companies and restricted stock units containing a performance condition based on the Company's achievement of certain operating metrics. The number of shares that are ultimately issued is dependent upon the level of obtainment of the market and performance conditions. The following table summarizes the restricted stock units activity during the year ended December 28, 2016 : Units Weighted Average Grant Date Fair Value (In thousands) Outstanding, beginning of year 1,028 $ 9.55 Granted 650 $ 9.47 Converted (297 ) $ 8.05 Forfeited (15 ) $ 9.74 Outstanding, end of year 1,366 $ 9.84 Convertible, end of year 235 $ 7.55 In February 2016, and included in the restricted stock units activity table above, we granted certain employees approximately 0.3 million performance shares that vest based on the total shareholder return (“TSR”) of our stock compared to the TSRs of a group of peer companies and 0.3 million performance shares that vest based on our Adjusted EBITDA growth rate, as defined under the terms of the award. As the TSR based performance shares contain a market condition, a Monte Carlo valuation was used to determine the grant date fair value of $9.43 per share. The performance shares based on the Adjusted EBITDA growth rate have a grant date fair value of $9.52 per share, the market value of our stock on the date of grant. The awards granted to our named executive officers also contain a performance condition based on the attainment of an operating measure for the fiscal year ended December 28, 2016 . The performance period for these performance shares is the three year fiscal period beginning December 31, 2015 and ending December 26, 2018. The performance shares will vest and be earned (from 0% to 150% of the target award for each such increment) at the end of the performance period. For 2016 , 2015 and 2014 , the weighted average grant date fair value of awards granted was $9.47 , $11.43 and $7.51 , respectively. We made payments of $2.5 million , $3.4 million and $1.1 million in cash during 2016 , 2015 and 2014 , respectively, related to converted restricted stock units. The intrinsic value of shares converted was $3.5 million , $4.9 million and $1.4 million , during 2016 , 2015 and 2014 , respectively. As of December 28, 2016 and December 30, 2015 , we had accrued compensation of $3.9 million and $2.6 million , respectively, included as a component of other current liabilities and $0.3 million and $2.2 million , respectively, included as a component of other noncurrent liabilities in our Consolidated Balance Sheets (based on the fair value of the related shares for the liability classified units as of the respective balance sheet dates). As of December 28, 2016 , we had $7.0 million of unrecognized compensation cost related to unvested restricted stock unit awards granted, which is expected to be recognized over a weighted average of 1.7 years . Board Deferred Stock Units During the quarter ended June 29, 2016, we granted 0.1 million deferred stock units (DSUs) (which are equity classified) with a weighted average grant date fair value of $10.77 per unit to non-employee members of our Board of Directors. A director may elect to convert these awards into shares of our common stock either on a specific date in the future (while still serving as a member of our Board of Directors) or upon termination as a member of our Board of Directors. During the quarter ended September 28, 2016 these awards were subsequently canceled and rescinded and replacement awards were issued. Directors who had previously elected a one -year conversion of the 2016 award received a replacement cash award. The total replacement cash award was $0.5 million and is liability classified. Directors who had previously elected conversion of the 2016 award at a later date received a replacement DSU award, which is equity classified and has a three year vesting term. The total replacement DSU award was less than 0.1 million DSUs with a weighted average grant date fair value of $10.77 per unit. During the year ended December 28, 2016 , deferred stock units with an intrinsic value of $0.1 million were converted into shares of our common stock. As of both December 28, 2016 and December 30, 2015 there were 0.9 million deferred stock units outstanding. As of December 28, 2016 , we had approximately $0.3 million of unrecognized compensation cost related to all unvested deferred stock unit awards outstanding, which is expected to be recognized over a weighted average of 2.3 years .

Income Taxes

Income Taxes	12 Months Ended
	Dec. 28, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provisions for income taxes were as follows: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Current: Federal $ 4,270 $ 1,622 $ 377 State and local 2,316 1,382 1,818 Foreign 912 873 896 Deferred: Federal 8,225 12,264 13,269 State and local 619 1,742 (54 ) Increase (release) of valuation allowance 132 (130 ) (270 ) Total provision for income taxes $ 16,474 $ 17,753 $ 16,036 The reconciliation of income taxes at the U.S. federal statutory tax rate to our effective tax rate was as follows: December 28, 2016 December 30, 2015 December 31, 2014 Statutory provision rate 35 % 35 % 35 % State and local taxes, net of federal income tax benefit 9 6 3 Foreign taxes, net of federal income tax benefit — — 1 Wage addback on income tax credits earned 3 2 2 General business credits generated (9 ) (6 ) (6 ) Foreign tax credits generated (12 ) (2 ) — Pension plan liquidation 18 — — Other 2 (2 ) (1 ) Release of valuation allowance — — (1 ) Effective tax rate 46 % 33 % 33 % For the 2016 period, the difference in the overall effective rate from the U.S. statutory rate was primarily due to state taxes, the generation of employment tax credits, the Pension Plan liquidation, and foreign tax credits generated with the filings of federal amended tax returns. The 2016 rates were impacted by the recognition of a $2.1 million tax benefit related to the $24.3 million pre-tax settlement loss on the Pension Plan liquidation. This benefit was at a rate lower than the effective tax rate due to the previous recognition of an approximate $7.2 million tax benefit recognized with the reversal of our valuation allowance in 2011. In addition, we amended prior years’ U.S. tax returns in order to maximize a foreign tax credit in lieu of a foreign tax deduction, resulting in a net tax benefit of approximately $3.7 million during the year. The following table represents the approximate tax effect of each significant type of temporary difference that resulted in deferred income tax assets or liabilities. December 28, 2016 December 30, 2015 (In thousands) Deferred tax assets: Self-insurance accruals $ 7,791 $ 8,371 Capitalized leases 2,298 2,083 Accrued exit cost 1,074 935 Fixed assets — 1,638 Interest rate swaps 294 647 Pension, other retirement and compensation plans 12,378 11,570 Other accruals 386 395 Alternative minimum tax credit carryforwards 3,534 5,344 General business credit carryforwards - state and federal 13,541 20,691 Net operating loss carryforwards - state 11,753 12,172 Total deferred tax assets before valuation allowance 53,049 63,846 Less: valuation allowance (12,567 ) (12,395 ) Total deferred tax assets 40,482 51,451 Deferred tax liabilities: Intangible assets (22,073 ) (22,190 ) Deferred finance costs (125 ) (102 ) Fixed assets (601 ) — Total deferred tax liabilities (22,799 ) (22,292 ) Net deferred tax asset $ 17,683 $ 29,159 At December 28, 2016 , we had available, on a consolidated basis, federal general business credit carryforwards of approximately $17.0 million , most of which expire between 2030 and 2036, and alternative minimum tax (“AMT”) credit carryforwards of approximately $3.5 million , which never expire. Approximately $6.9 million of general business credit carryforwards are unrecognized in the schedule above and on our Consolidated Balance Sheets as a result of the application of ASC Paragraph 718-740-25-10, which delays their recognition in paid-in capital until they reduce taxes payable. It is more likely than not that we will be able to utilize our credit carryforwards prior to expiration. In addition, it is more likely than not we will be able to utilize all of our existing temporary differences and a portion of our state tax net operating losses and state tax credit carryforwards prior to their expiration. Of the $12.6 million valuation allowance remaining, approximately $9.7 million represents South Carolina net operating loss carryforwards that will never be utilized. An additional $2.0 million of the valuation allowance, if released, will be credited directly to paid-in capital. Prior to 2005, Denny’s had ownership changes within the meaning of Section 382 of the Internal Revenue Code. In general, Section 382 places annual limitations on the use of certain tax attributes, such as AMT tax credit carryforwards, in existence at the ownership change date. It is our position that any pre-2005 AMT tax credits can be utilized as of December 28, 2016 . The occurrence of an additional ownership change could limit our ability to utilize our current income tax credits generated after 2004. The following table provides a reconciliation of the beginning and ending amount of unrecognized tax benefits: December 28, 2016 December 30, 2015 (In thousands) Balance, beginning of year $ — $ — Increases related to current-year tax positions 1,180 — Balance, end of year $ 1,180 $ — There was no interest expense associated with unrecognized tax benefits for the years ended December 28, 2016 or December 30, 2015 . We file income tax returns in the U.S. federal jurisdictions and various state jurisdictions. With few exceptions, we are no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2012. We remain subject to examination for U.S. federal taxes for 2013-2016 and in the following major state jurisdictions: California (2012-2016), Florida (2013-2016) and Texas (2013-2016).

Net Income Per Share

Net Income Per Share	12 Months Ended
	Dec. 28, 2016
Earnings Per Share [Abstract]
Net Income Per Share	Net Income Per Share The amounts used for the basic and diluted net income per share calculations are summarized below: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands, except per share amounts) Net income $ 19,402 $ 35,976 $ 32,725 Weighted average shares outstanding - basic 75,325 82,627 86,323 Effect of dilutive share-based compensation awards 1,881 2,102 2,032 Weighted average shares outstanding - diluted 77,206 84,729 88,355 Basic net income per share $ 0.26 $ 0.44 $ 0.38 Diluted net income per share $ 0.25 $ 0.42 $ 0.37 Anti-dilutive share-based compensation awards — — 218

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 28, 2016
Stockholders' Equity Attributable to Parent [Abstract]
Shareholders' Equity	Shareholders' Equity Share Repurchases Our credit facility permits the purchase of Denny’s stock and the payment of cash dividends subject to certain limitations. Over the past several years, our Board of Directors has approved share repurchase programs authorizing us to repurchase up to a set amount of shares or dollar amount of our common stock. Under the programs, we may, from time to time, purchase shares in the open market (including pre-arranged stock trading plans in accordance with guidelines specified in Rule 10b5-1 under the Securities Exchange Act of 1934, as amended) or in privately negotiated transactions, subject to market and business conditions. During 2016, 2015 and 2013, the Board approved share repurchase programs for $100 million of our common stock, $100 million of our common stock and 10.0 million shares of our common stock, respectively. In November 2015, as part of our previously authorized share repurchase programs, we entered into a variable term, capped accelerated share repurchase (the “2015 ASR”) agreement with Wells Fargo Bank, National Association (“Wells Fargo”), to repurchase an aggregate of $50 million of our common stock. During 2015, pursuant to the terms of the 2015 ASR agreement, we paid $50 million in cash, received approximately 3.5 million shares of our common stock (which represents the minimum shares to be delivered based on the cap price) and recorded $36.9 million of treasury stock related to these shares. The remaining balance of $13.1 million was included as additional paid-in capital in shareholders' equity as of December 30, 2015 as an equity forward contract. During 2016, we settled the 2015 ASR agreement, recording $13.1 million of treasury stock related to the final delivery of an additional 1.5 million shares of our common stock. The total number of shares repurchased was based on a combined discounted volume-weighted average price (VWAP) of $9.90 per share, which was determined based on the average of the daily VWAP of our common stock, less a fixed discount, over the term of the ASR agreement. In November 2016, as part of our previously authorized share repurchase programs, we entered into a variable term, capped accelerated share repurchase (the “2016 ASR”) agreement with MUFG Securities EMEA plc (“MUFG”), to repurchase an aggregate of $25 million of our common stock. Pursuant to the terms of the 2016 ASR agreement, we paid $25 million in cash and received approximately 1.5 million shares of our common stock (which represents the minimum shares to be delivered based on the cap price) and recorded $18.1 million of treasury stock related to these shares. The remaining balance of $6.9 million was recorded as additional paid-in capital in shareholders' equity as of December 28, 2016 as an equity forward contract and will be settled during 2017. The total aggregate number of shares of our common stock repurchased pursuant to the ASR agreement will be based generally on the average of the daily VWAP of our common stock, less a fixed discount, over the term of the 2016 ASR agreement, subject to a minimum number of shares. Subsequent to the year ended December 28, 2016 , we settled the 2016 ASR agreement. See Note 19. During 2016 , including shares repurchased under the 2016 ASR, we repurchased a total of 4.6 million shares for $51.8 million , thus completing the 2015 repurchase program. In addition, we recorded 1.5 million and $13.1 million in treasury stock as a result of settling the 2015 ASR. During 2015 and 2014 , we repurchased 8.5 million and 5.3 million shares for a total of $92.7 million and $36.0 million , respectively, thus completing the 2013 repurchase program. As of December 28, 2016 , there was $79.2 million remaining under the 2016 repurchase program. Repurchased shares are included as treasury stock in our Consolidated Balance Sheets and our Consolidated Statements of Shareholders' Deficit. Accumulated Other Comprehensive Loss The components of the change in accumulated other comprehensive loss were as follows: Pensions Derivatives Accumulated Other Comprehensive Loss (In thousands) Balance as of December 25, 2013 $ (18,690 ) $ 1,848 $ (16,842 ) Benefit obligation actuarial loss (12,611 ) — (12,611 ) Net gain 1,248 — 1,248 Amortization of net loss (1) 990 — 990 Settlement loss recognized 50 — 50 Net change in fair value of derivatives — (2,389 ) (2,389 ) Income tax benefit 4,019 933 4,952 Balance as of December 31, 2014 $ (24,994 ) $ 392 $ (24,602 ) Benefit obligation actuarial gain 5,737 — 5,737 Net loss (3,894 ) — (3,894 ) Amortization of net loss (1) 1,812 — 1,812 Net change in fair value of derivatives — (1,444 ) (1,444 ) Reclassification of derivatives to interest expense (2) — (859 ) (859 ) Income tax (expense) benefit (1,425 ) 898 (527 ) Balance as of December 30, 2015 $ (22,764 ) $ (1,013 ) $ (23,777 ) Benefit obligation actuarial loss (73 ) — (73 ) Net loss (342 ) — (342 ) Amortization of net loss (1) 85 — 85 Settlement loss recognized 24,297 — 24,297 Net change in fair value of derivatives — 1,693 1,693 Reclassification of derivatives to interest expense (2) — (789 ) (789 ) Income tax (expense) benefit (2,148 ) (353 ) (2,501 ) Balance as of December 31, 2016 $ (945 ) $ (462 ) $ (1,407 ) (1) Before-tax amount that was reclassified from accumulated other comprehensive loss and included as a component of pension expense within general and administrative expenses in our Consolidated Statements of Income. See Note 11 for additional details. (2) Amounts reclassified from accumulated other comprehensive loss into income, represent payments made to the counterparty for the effective portions of the interest rate swaps. These amounts are included as a component of interest expense in our Consolidated Statements of Income. We expect to reclassify approximately $0.7 million from accumulated other comprehensive loss related to our interest rate swaps during the next twelve months. See Note 10 for additional details.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 28, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies We have guarantees related to certain franchisee loans with terms extending from one to five years. Payments under these guarantees would result from the inability of a franchisee to fund required payments when due. Through December 28, 2016 , no events had occurred that caused us to make payments under the guarantees. There were $7.9 million and $8.7 million of loans outstanding under these programs as of December 28, 2016 and December 30, 2015 , respectively. As of December 28, 2016 , the maximum amounts payable under the loan guarantees were $1.3 million , respectively. As a result of these guarantees, we have recorded liabilities of less than $0.1 million as of December 28, 2016 and December 30, 2015 , which are included as a component of other noncurrent liabilities in our Consolidated Balance Sheets and other nonoperating expense in our Consolidated Statements of Income. There are various claims and pending legal actions against or indirectly involving us, incidental to and arising out of the ordinary course of the business. In the opinion of management, based upon information currently available, the ultimate liability with respect to these proceedings and claims will not materially affect the Company's consolidated results of operations or financial position. We have amounts payable under purchase contracts for food and non-food products. Many of these agreements do not obligate us to purchase any specific volumes and include provisions that would allow us to cancel such agreements with appropriate notice. Our future purchase obligation payments due by period for both company and franchised restaurants at December 28, 2016 consist of the following: (In thousands) Less than 1 year $ 196,372 1-2 years — 3-4 years — 5 years and thereafter — Total $ 196,372 For agreements with cancellation provisions, amounts included in the table above represent our estimate of purchase obligations during the periods presented if we were to cancel these contracts with appropriate notice. We would likely take delivery of goods under such circumstances.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 28, 2016
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	Supplemental Cash Flow Information Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Income taxes paid, net $ 3,012 $ 5,364 $ 3,802 Interest paid $ 11,288 $ 8,141 $ 8,170 Noncash investing and financing activities: Property acquisition payable $ — $ 573 $ — Accrued purchase of property $ 1,445 $ 1,781 $ 635 Issuance of common stock, pursuant to share-based compensation plans $ 3,597 $ 4,551 $ 1,030 Execution of capital leases $ 9,597 $ 5,556 $ 3,300 Treasury stock payable $ 313 $ 185 $ 152

Quarterly Data (Unaudited)

Quarterly Data (Unaudited)	12 Months Ended
	Dec. 28, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Data (Unaudited)	Quarterly Data (Unaudited) The results for each quarter include all adjustments which, in our opinion, are necessary for a fair presentation of the results for interim periods. All adjustments are of a normal and recurring nature. Selected consolidated financial data for each quarter of fiscal 2016 and 2015 are set forth below: Fiscal Year Ended December 28, 2016 First Quarter Second Quarter Third Quarter Fourth Quarter (In thousands, except per share data) Company restaurant sales $ 90,386 $ 89,210 $ 93,122 $ 94,592 Franchise and licensing revenue 34,256 35,105 35,264 35,013 Total operating revenue 124,642 124,315 128,386 129,605 Total operating costs and expenses 106,409 129,148 110,809 113,583 Operating income $ 18,233 $ (4,833 ) $ 17,577 $ 16,022 Net income $ 9,954 $ (11,552 ) $ 9,726 $ 11,274 Basic net income per share (1) $ 0.13 $ (0.15 ) $ 0.13 $ 0.16 Diluted net income per share (1) $ 0.13 $ (0.15 ) $ 0.13 $ 0.15 (1) Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding. Fiscal Year Ended December 30, 2015 First Quarter Second Quarter Third Quarter Fourth Quarter (In thousands, except per share data) Company restaurant sales $ 85,982 $ 88,629 $ 89,279 $ 89,183 Franchise and licensing revenue 34,189 34,690 34,499 34,842 Total operating revenue 120,171 123,319 123,778 124,025 Total operating costs and expenses 104,854 105,905 108,055 109,328 Operating income $ 15,317 $ 17,414 $ 15,723 $ 14,697 Net income $ 8,533 $ 9,734 $ 8,950 $ 8,759 Basic net income per share (1) $ 0.10 $ 0.12 $ 0.11 $ 0.11 Diluted net income per share (1) $ 0.10 $ 0.11 $ 0.11 $ 0.11 (1) Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 28, 2016
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On February 6, 2017, we settled the ASR agreement with MUFG. As a result, we received final delivery of an additional 0.5 million shares of our common stock, bringing the total number of shares repurchased pursuant to the ASR agreement to 2.0 million . The total number of shares repurchased was based on a combined discounted volume-weighted average price (VWAP) of $12.36 per share, which was determined based on the average of the daily VWAP of our common stock, less a fixed discount, over the term of the ASR agreement. In addition, during February 2017, we recorded $6.9 million of treasury stock related to the settlement of the equity forward contract related to the ASR agreement, which was included in shareholders' equity as additional paid-in capital as of December 28, 2016.

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 28, 2016
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates . In preparing our Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates.
Consolidation Policy	Consolidation Policy . Our Consolidated Financial Statements include the financial statements of Denny’s Corporation and its wholly-owned subsidiaries: Denny’s, Inc., DFO, LLC and Denny's Realty, LLC. All significant intercompany balances and transactions have been eliminated in consolidation.
Fiscal Year	Fiscal Year . Our fiscal year ends on the last Wednesday in December. As a result, a fifty-third week is added to a fiscal year every five or six years. Fiscal 2014 included 53 weeks of operations, whereas 2016 and 2015 each included 52 weeks of operations.
Cash Equivalents and Short-term Investments and Cash Overdrafts	Cash Overdrafts. Accounts payable in our Consolidated Balance Sheets include cash overdrafts of $4.1 million and $4.4 million at December 28, 2016 and December 30, 2015 , respectively. Changes in such amounts are reflected in cash flows from financing activities in our Consolidated Statements of Cash Flows. Cash Equivalents and Short-term Investments. Our policy is to invest cash in excess of operating requirements in short-term highly liquid investments with an original maturity of three months or less, which we consider to be cash equivalents.
Receivables	Receivables. Receivables, which are recorded at net realizable value, primarily consist of trade accounts receivables and financing receivables from franchisees, vendor receivables and credit card receivables. Trade accounts receivables from franchisees consist of royalties, advertising and rent. Financing receivables from franchisees primarily consist of notes from franchisees related to the roll-out of POS equipment. We accrue interest on notes receivable based on the contractual terms. The allowance for doubtful accounts is based on pre-defined criteria and management’s judgment of existing receivables. Receivables that are ultimately deemed to be uncollectible, and for which collection efforts have been exhausted, are written off against the allowance for doubtful accounts.
Inventories	Inventories. Inventories consist of food and beverages and are valued primarily at the lower of cost and net realizable value.
Property and Depreciation	Property and Depreciation. Owned property is stated at cost. Property under capital leases is stated at the lesser of its fair value or the net present value of the related minimum lease payments at the lease inception. Maintenance and repairs are expensed as incurred. We depreciate owned property over its estimated useful life using the straight-line method. We amortize property held under capital leases (at capitalized value) over the lesser of its estimated useful life or the initial lease term. In certain situations, one or more option periods may be used in determining the depreciable life of certain leasehold improvements under operating lease agreements, if we deem that an economic penalty will be incurred and exercise of such option periods is reasonably assured. In either circumstance, our policy requires lease term consistency when calculating the depreciation period, in classifying the lease and in computing rent expense. Building assets are assigned estimated useful lives that range from five to 30 years. Equipment assets are assigned lives that range from two to ten years. Leasehold improvements are generally assigned lives between five and 15 years limited by the expected lease term.
Goodwill	Goodwill. Amounts recorded as goodwill primarily represent excess reorganization value recognized as a result of our 1998 bankruptcy. We also record goodwill in connection with the acquisition of restaurants from franchisees. Likewise, upon the sale of restaurant operations to franchisees, goodwill is decremented. We test goodwill for impairment at each fiscal year end and more frequently if circumstances indicate impairment may exist. Such indicators include, but are not limited to, a significant decline in our expected future cash flows, a significant adverse decline in our stock price, significantly adverse legal developments and a significant change in the business climate.
Other Intangible Assets	Other Intangible Assets . Other intangible assets consist primarily of trade names, franchise and license agreements, and reacquired franchise rights. Trade names are considered indefinite-lived intangible assets and are not amortized. Franchise and license agreements and reacquired franchise rights are amortized using the straight-line basis over the term of the related agreement. Reacquired franchise rights resulting from acquisitions are accounted for using the purchase method of accounting and are estimated by management based on the fair value of the assets received. We test trade name assets for impairment at each fiscal year end, and more frequently if circumstances indicate impairment may exist. We assess impairment of franchise and license agreements and reacquired franchise rights whenever changes or events indicate that the carrying value may not be recoverable. Costs incurred to renew or extend the term of recognized intangible assets are recorded in general and administrative expenses in our Consolidated Statements of Income.
Long-term Investments	Long-term Investments. Long-term investments include nonqualified deferred compensation plan assets held in a rabbi trust. Each plan participant's account is comprised of their contribution, our matching contribution and each participant's share of earnings or losses in the plan. The investments of the rabbi trust include debt and equity mutual funds. They are considered trading securities and are reported at fair value in other noncurrent assets with an offsetting liability included in other noncurrent liabilities in our Consolidated Balance Sheets. The realized and unrealized holding gains and losses related to the investments are recorded in other income (expense) with an offsetting amount recorded in general and administrative expenses related to the liability in our Consolidated Statements of Income.
Deferred Financing Costs	Deferred Financing Costs. Costs related to the issuance of debt are deferred and amortized as a component of interest expense using the effective interest method over the terms of the respective debt issuances.
Self-Insurance Liabilities	Self-insurance Liabilities. We record liabilities for insurance claims during periods in which we have been insured under large deductible programs or have been self-insured for our medical claims and workers’ compensation, general, product and automobile insurance liabilities. The liabilities for prior and current estimated incurred losses are discounted to their present value based on expected loss payment patterns determined by independent actuaries using our actual historical payments. These estimates include assumptions regarding claims frequency and severity as well as changes in our business environment, medical costs and the regulatory environment that could impact our overall self-insurance costs.
Income Taxes	Income Taxes. We account for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. As a result of our early adoption of ASU 2015-17, all deferred taxes are reported as noncurrent in our Consolidated Balance Sheets. A valuation allowance reduces our net deferred tax asset to the amount that is more likely than not to be realized. We make certain estimates and judgments in the calculation of our provision for incomes taxes, in the resulting tax liabilities, and in the recoverability of deferred tax assets. We record a liability for unrecognized tax benefits resulting from tax positions taken, or expected to be taken, in an income tax return. We recognize any interest and penalties related to unrecognized tax benefits in income tax expense. Penalties, when incurred, are recognized in general and administrative expense. Assessment of uncertain tax positions requires judgments relating to the amounts, timing and likelihood of resolution.
Leases and Subleases	Leases and Subleases. Our policy requires the use of a consistent lease term for calculating the depreciation period for related buildings and leasehold improvements, classifying the lease and computing periodic rent expense increases where the lease terms include escalations in rent over the lease term. The lease term commences on the date we gain access to and control over the leased property. We account for rent escalations in leases on a straight-line basis over the expected lease term. Any rent holidays after lease commencement are recognized on a straight-line basis over the expected lease term, which includes the rent holiday period. Leasehold improvements that have been funded by lessors have historically been insignificant. Any leasehold improvements we make that are funded by lessor incentives or allowances under operating leases are recorded as leasehold improvement assets and amortized over the expected lease term. Such incentives are also recorded as deferred rent and amortized as reductions to lease expense over the expected lease term. We record contingent rent expense based on estimated sales for respective restaurants over the contingency period. Contingent rental income is recognized when earned.
Fair Value Measurements	Fair Value Measurements. The carrying amounts of cash and cash equivalents, accounts receivables, accounts payable and accrued expenses are deemed to approximate fair value due to the immediate or short-term maturity of these instruments. The fair value of notes receivable approximates the carrying value after consideration of recorded allowances and related risk-based interest rates. The liabilities under our credit facility are carried at historical cost, which approximates fair value. The fair value of our long-term debt is determined based on market prices or, if market prices are not available, the present value of the underlying cash flows discounted at market rates.
Employee Benefit Plans	Employee Benefit Plans. Each year we measure and recognize the funded status of our defined benefit plans in our Consolidated Balance Sheets as of December 31. That date represents the month-end that is closest to our fiscal year-end. The funded status is adjusted for any contributions or significant events (such as a plan amendment, settlement, or curtailment that calls for a remeasurement) that occurs between our fiscal year-end and December 31.
Derivative Instruments	Derivative Instruments. We use derivative financial instruments to manage our exposure to interest rate risk. We do not enter into derivative instruments for trading or speculative purposes. All derivatives are recognized on our Consolidated Balance Sheets at fair value based upon quoted market prices. Changes in the fair values of derivatives are recorded in earnings or other comprehensive income ( “ OCI ” ), based on whether the instrument is designated as a hedge transaction. Gains or losses on derivative instruments reported in OCI are classified to earnings in the period the hedged item affects earnings. If the underlying hedge transaction ceases to exist, any associated amounts reported in OCI are reclassified to earnings at that time. Any ineffectiveness is recognized in earnings in the current period. By entering into derivative instruments, we are exposed to counterparty credit risk. When the fair value of a derivative instrument is in an asset position, the counterparty has a liability to us, which creates credit risk for us. We manage our exposure to this risk by selecting counterparties with investment grade credit ratings and regularly monitoring our market position with each counterparty.
Contingencies and Litigation	Contingencies and Litigation. We are subject to legal proceedings involving ordinary and routine claims incidental to our business, as well as legal proceedings that are nonroutine and include compensatory or punitive damage claims. Our ultimate legal and financial liability with respect to such matters cannot be estimated with certainty and requires the use of estimates in recording liabilities for potential litigation settlements. When the reasonable estimate is a range, the recorded loss will be the best estimate within the range. We record legal settlement costs as other operating expenses in our Consolidated Statements of Income as those costs are incurred.
Comprehensive Income	Comprehensive Income. Comprehensive income includes net income and OCI items that are excluded from net income under U.S. generally accepted accounting principles. OCI items include additional minimum pension liability adjustments and the effective unrealized portion of changes in the fair value of cash flow hedges.
Segment	Segment. Denny’s operates in only one segment. All significant revenues and pre-tax earnings relate to retail sales of food and beverages to the general public through either company or franchised restaurants.
Company Restaurant Sales	Company Restaurant Sales. Company restaurant sales are recognized when food and beverage products are sold at company restaurants. We present company restaurant sales net of sales taxes.
Gift Cards	Gift cards. We sell gift cards which have no stated expiration dates. We recognize revenue from gift cards when the gift card is redeemed by the customer or when we determine the likelihood of redemption is remote (gift card breakage). Breakage is based on our company-specific historical redemption patterns.
Franchise and License Fees	Franchise and License Fees. We recognize initial franchise and license fees when all of the material obligations have been performed and conditions have been satisfied, typically when operations of a new franchised restaurant have commenced. Continuing fees, such as royalties and rents, are recorded as income. Royalties are recognized in the period in which the sales occurred.
Advertising Costs	Advertising Costs . We expense production costs for radio and television advertising in the year in which the commercials are initially aired.
Restructuring and Exit Costs	Restructuring and Exit Costs. Restructuring and exit costs consist primarily of the costs of future obligations related to closed restaurants, severance and other restructuring charges for terminated employees, and are included as a component of operating (gains), losses and other charges, net in our Consolidated Statements of Income. Discounted liabilities for future lease costs and the fair value of related subleases of closed restaurants are recorded when the restaurants are closed. All other costs related to closed restaurants are expensed as incurred. In assessing the discounted liabilities for future costs of obligations related to closed restaurants, we make assumptions regarding amounts of future assumed subleases. If these assumptions or their related estimates change in the future, we may be required to record additional exit costs or reduce exit costs previously recorded. Exit costs recorded for each of the periods presented include the effect of such changes in estimates.
Disposal or Impairment of Long-lived Assets	Disposal or Impairment of Long-lived Assets. We evaluate our long-lived assets for impairment at the restaurant level on a quarterly basis, when assets are identified as held for sale or whenever changes or events indicate that the carrying value may not be recoverable. For assets identified as held for sale, we use the market approach and consider proceeds from similar asset sales. We assess impairment of restaurant-level assets based on the operating cash flows of the restaurant, expected proceeds from the sale of assets and our plans for restaurant closings. Generally, all restaurants with negative cash flows from operations for the most recent twelve months at each quarter end are included in our assessment. For underperforming assets, we use the income approach to determine both the recoverability and estimated fair value of the assets. To estimate future cash flows, we make certain assumptions about expected future operating performance, such as revenue growth, operating margins, risk-adjusted discount rates, and future economic and market conditions. If the long-lived assets of a restaurant are not recoverable based upon estimated future, undiscounted cash flows, we write the assets down to their fair value. If these estimates or their related assumptions change in the future, we may be required to record additional impairment charges. These charges are included as a component of operating (gains), losses and other charges, net in our Consolidated Statements of Income. Assets held for sale consist of real estate properties and/or restaurant operations that we expect to sell within the next year. The assets are reported at the lower of carrying amount or fair value less costs to sell. We cease recording depreciation on assets that are classified as held for sale. If the determination is made that we no longer expect to sell an asset within the next year, the asset is reclassified out of held for sale.
Discontinued Operations	Discontinued Operations. We evaluate restaurant closures and assets reclassified to assets held for sale for potential disclosure as discontinued operations. Only disposals resulting in a strategic shift that will have a major effect on our operations and financial results are reported as discontinued operations. There were no such disposals, nor any disposals of individually significant components. The gains and losses related to restaurant closures and assets reclassified to assets held for sale are included as a component of operating (gain), losses and other charges, net in our Consolidated Statements of Income.
Gains on Sales of Restaurants Operations to Franchisees, Real Estate and Other Assets	Gains/Losses on Sales of Restaurants Operations to Franchisees, Real Estate and Other Assets. Generally, gains/losses on sales of restaurant operations to franchisees (which may include real estate), real estate properties and other assets are recognized when the sales are consummated and certain other gain recognition criteria are met. Total gains/losses are included as a component of operating (gains), losses and other charges, net in our Consolidated Statements of Income.
Share-based Compensation	Share-Based Compensation. Share-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. We estimate potential forfeitures of share-based awards and adjust the forfeiture rate over the requisite service period to the extent that actual forfeitures differ, or are expected to differ, from such estimates. Share-based compensation expense is included as a component of general and administrative expenses in our Consolidated Statements of Income. Tax expense or benefit recognized related to share-based compensation is included as a component of provision for income taxes in our Consolidated Statements of Income. Tax benefit in excess of recognized compensation cost is reported as a cash outflow from operating activities and as a cash inflow from financing activities in our Consolidated Statements of Cash Flows. Generally, compensation expense related to restricted stock units, performance shares, performance units and board deferred stock units is based on the number of shares and units expected to vest, the period over which they are expected to vest and the fair market value of our common stock on the date of the grant. For restricted stock units and performance shares that contain a market condition, compensation expense is based on the Monte Carlo valuation method, which utilizes multiple input variables to determine the probability of the Company achieving the market condition and the fair value of the award. The key assumptions used include expected volatility and risk-free interest rates over the term of the award. The amount of certain cash-settled awards is determined based on the date of payment. Therefore, compensation expense related to these cash-settled awards is adjusted to fair value at each balance sheet date. Compensation expense for options is recognized on a straight-line basis over the requisite service period for the entire award. Subsequent to the vesting period, earned stock-settled restricted stock units and performance shares (both of which are equity classified) are paid to the holder in shares of our common stock, and the cash-settled restricted stock units and performance units (both of which are liability classified) are paid to the holder in cash, provided the holder is then still employed with Denny’s or an affiliate.
Earnings Per Share	Earnings Per Share . Basic earnings per share is calculated by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated by dividing net income by the weighted average number of common shares and potential common shares outstanding during the period.
Newly Adopted Accounting Standards and Accounting Standards to be Adopted	Newly Adopted Accounting Standards Effective December 31, 2015, we adopted ASU 2015-02, “Consolidation (Topic 810): Amendments to the Consolidation Analysis,” which improves targeted areas of the consolidation guidance and reduces the number of consolidation models. The adoption of this guidance did not have a material impact on our consolidated financial statements. Effective December 31, 2015, we adopted ASU 2015-03, “Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs,” which simplifies the guidance on the presentation of debt issuance costs. The new guidance requires debt issuance costs to be presented in the balance sheet as a reduction of the related debt liability rather than as an asset. Also effective December 31, 2015, we adopted ASU 2015-15, “Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements—Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update),” which addresses the SEC's comments related to the absence of authoritative guidance within ASU 2015-03 related to line-of-credit arrangements. According to this guidance, the SEC will not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The adoption of this guidance did not have any impact on our consolidated financial statements and we will continue to classify debt issuance costs as an asset. Effective December 31, 2015, we adopted, on a prospective basis, ASU 2015-05, “Intangibles–Goodwill and Other–Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement,” which provides guidance about whether a cloud computing arrangement includes a software license. If a software license is included, the customer should account for the license consistent with the acquisition of other software licenses. If a software license is not included, the arrangement should be accounted for as a service contract. The adoption of this guidance did not have a material impact on our consolidated financial statements. Effective December 31, 2015, we adopted ASU 2015-11, “Inventory (Topic 330): Simplifying the Measurement of Inventory,” which requires inventory that is measured using the first-in, first-out method to be measured at the lower of cost and net realizable value. Net realizable value is defined as the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The adoption of this guidance did not have a material impact on our consolidated financial statements. In March 2016, the FASB issued ASU 2016-05, “Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the Emerging Issues Task Force),” which clarifies that a change in the counterparty to a derivative instrument that has been designated as the hedging instrument under Topic 815 does not, in and of itself, require dedesignation of that hedging relationship provided that all other hedge accounting criteria continue to be met. We early adopted this guidance as of March 30, 2016 on a prospective basis. The adoption of this guidance did not have any impact on our consolidated financial statements. Accounting Standards to be Adopted In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. The new guidance clarifies the principles used to recognize revenue for all entities and requires companies to recognize revenue when it transfers goods or service to a customer in an amount that reflects the consideration to which a company expects to be entitled. The FASB has subsequently amended this guidance by issuing additional ASU's that provide clarification and further guidance around areas identified as potential implementation issues, including principal versus agent considerations, licensing and identifying performance obligations, assessing collectability, presentation of sales taxes received from customers, noncash consideration, contract modification and clarification of using the full retrospective approach upon adoption. All of the standards are effective for annual and interim periods beginning after December 15, 2017 (our fiscal 2018). The guidance allows for either a retrospective or cumulative effect transition method with early application permitted. The guidance is not expected to impact the recognition of company restaurant sales or royalties from franchised restaurants. Upon adoption, initial franchise fees, which are currently recognized upon the opening of a franchise restaurant, are expected to be deferred and recognized over the term of the underlying franchise agreement. We are currently evaluating the impact this guidance will have on the recognition of other transactions on our consolidated financial statements, including our advertising arrangements with franchisees currently reported on a net versus gross basis in our consolidated statements of earnings, and the effect it will have on our disclosures. We have not yet selected a transition method. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities”. The new guidance requires equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income, requires public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes, requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset, and eliminates the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost. ASU 2016-01 is effective for annual and interim periods beginning after December 15, 2017 (our fiscal 2018) with early adoption permitted. We are currently evaluating the impact the adoption of this guidance will have on our consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. The new guidance replaces the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform financial statement users of credit loss estimates. ASU 2016-13 is effective for annual and interim periods beginning after December 15, 2019 (our fiscal 2020) with early adoption permitted for annual and interim periods beginning after December 15, 2018 (our fiscal 2019). We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842),” which provides guidance for accounting for leases. The new guidance requires companies to recognize the assets and liabilities for the rights and obligations created by leased assets. The accounting guidance for lessors is largely unchanged. ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018 (our fiscal 2019) with early adoption permitted. The guidance will be adopted using a modified retrospective approach. Based on a preliminary assessment, we expect the adoption will result in a significant increase in the assets and liabilities on our consolidated balance sheets, as most of our operating lease commitments will be recognized as operating lease liabilities and right-of-use assets. We are continuing our evaluation, which may identify additional impacts this standard will have on our consolidated financial statements and related disclosures. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting”. The new guidance simplifies several aspects of the accounting for share-based payment transactions, including the recognition of excess tax benefits and deficiencies, the classification of those excess tax benefits on the statement of cash flows, an accounting policy election for forfeitures, the amount an employer can withhold to cover income taxes and still qualify for equity classification and the classification of those taxes paid on the statement of cash flows. ASU 2016-09 is effective for annual and interim periods beginning after December 15, 2016 (our fiscal 2017) with early adoption permitted. The guidance will be applied either prospectively, retrospectively or using a modified retrospective transition method, depending on the area covered in this update. Currently, we do not recognize excess tax benefits until the deduction reduces taxes payable. Therefore, upon adoption, we expect to recognize $6 million - $10 million of excess tax benefits as an increase in deferred tax assets and a cumulative-effect adjustment to retained earnings as of December 29, 2016 (the first day of fiscal 2017). Also, upon adoption any future excess tax benefits or deficiencies will be recorded to the provision for income taxes in the consolidated statement of income, instead of additional paid-in capital in the consolidated balance sheet. This reclassification will be made on a prospective basis and could have a material impact on the provision for income taxes in our consolidated financial statements depending on the changes in fair value of our share-based payment awards. In addition, we have elected, upon adoption, to account for forfeitures when they occur, which results in a cumulative-effect adjustment to retained earnings as of December 29, 2016 (the first day of fiscal 2017) of approximately $0.6 million . In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force)”. The new guidance addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. ASU 2016-15 is effective for annual and interim periods beginning after December 15, 2017 (our fiscal 2018) with early adoption permitted. The guidance is to be applied using a retrospective transition method to each period presented. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements. We reviewed all other newly issued accounting pronouncements and concluded that they are either not applicable to our business or are not expected to have a material effect on our financial statements as a result of future adoption.

Receivables (Tables)

Receivables (Tables)	12 Months Ended
	Dec. 28, 2016
Receivables [Abstract]
Receivables, net	Receivables, net were comprised of the following: December 28, 2016 December 30, 2015 (In thousands) Current assets: Receivables: Trade accounts receivable from franchisees $ 10,513 $ 10,591 Financing receivables from franchisees 2,804 1,352 Vendor receivables 3,865 3,049 Credit card receivables 1,678 1,606 Other 1,261 251 Allowance for doubtful accounts (280 ) (297 ) Total current receivables, net $ 19,841 $ 16,552 Noncurrent assets (included as a component of other noncurrent assets): Notes receivable from franchisees $ 732 $ 541

Property (Tables)

Property (Tables)	12 Months Ended
	Dec. 28, 2016
Property, Plant and Equipment [Line Items]
Schedule of Property, Net	Property, net consisted of the following: December 28, 2016 December 30, 2015 (In thousands) Land $ 29,914 $ 29,856 Buildings and leasehold improvements 243,323 238,134 Other property and equipment 79,804 77,392 Total property owned 353,041 345,382 Less accumulated depreciation 241,132 235,967 Property owned, net 111,909 109,415 Buildings, vehicles and other equipment held under capital leases 35,246 27,429 Less accumulated amortization 14,053 12,028 Property held under capital leases, net 21,193 15,401 Total property, net $ 133,102 $ 124,816
Franchised Units [Member]
Property, Plant and Equipment [Line Items]
Schedule of Property, Net	The following table reflects the property assets, included in the table above, which were leased to franchisees: December 28, 2016 December 30, 2015 (In thousands) Land $ 16,192 $ 16,192 Buildings and leasehold improvements 59,896 61,551 Total property owned, leased to franchisees 76,088 77,743 Less accumulated depreciation 52,020 52,872 Property owned, leased to franchisees, net 24,068 24,871 Buildings held under capital leases, leased to franchisees 5,656 4,573 Less accumulated amortization 3,408 3,003 Property held under capital leases, leased to franchisees, net 2,248 1,570 Total property leased to franchisees, net $ 26,316 $ 26,441

Goodwill and Other Intangible31

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 28, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in carrying amounts of goodwill	The following table reflects the changes in carrying amounts of goodwill: December 28, 2016 December 30, 2015 (In thousands) Balance, beginning of year $ 33,454 $ 31,451 Additions related to acquisitions 1,827 2,050 Write-offs and reclassifications associated with the sale of restaurants (48 ) (47 ) Balance, end of year $ 35,233 $ 33,454
Indefinite-lived intangible assets	Other intangible assets were comprised of the following: December 28, 2016 December 30, 2015 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization (In thousands) Intangible assets with indefinite lives: Trade names $ 44,076 $ — $ 44,068 $ — Liquor licenses 166 — 126 — Intangible assets with definite lives: Franchise and license agreements 190 186 12,237 12,026 Reacquired franchise rights 11,498 1,251 2,823 1,154 Intangible assets $ 55,930 $ 1,437 $ 59,254 $ 13,180
Finite-lived intangible assets	Other intangible assets were comprised of the following: December 28, 2016 December 30, 2015 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization (In thousands) Intangible assets with indefinite lives: Trade names $ 44,076 $ — $ 44,068 $ — Liquor licenses 166 — 126 — Intangible assets with definite lives: Franchise and license agreements 190 186 12,237 12,026 Reacquired franchise rights 11,498 1,251 2,823 1,154 Intangible assets $ 55,930 $ 1,437 $ 59,254 $ 13,180
Estimated amortization expense for intangible assets with definite lives	Estimated amortization expense for intangible assets with definite lives in the next five years is as follows: (In thousands) 2017 $ 1,452 2018 1,065 2019 933 2020 867 2021 791

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	12 Months Ended
	Dec. 28, 2016
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other current liabilities consisted of the following: December 28, 2016 December 30, 2015 (In thousands) Accrued salaries and vacation $ 27,056 $ 30,549 Accrued insurance, primarily current portion of liability for insurance claims 6,651 7,076 Accrued taxes 7,407 7,311 Accrued advertising 8,051 7,737 Accrued pension 259 9,648 Gift cards 5,474 4,611 Other 9,898 10,616 Other current liabilities 64,796 77,548

Operating (Gains), Losses and33

Operating (Gains), Losses and Other Charges, Net (Tables)	12 Months Ended
	Dec. 28, 2016
Other Income and Expenses [Abstract]
Operating (gains) losses and other charges net	Operating (gains), losses and other charges, net were comprised of the following: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Pension settlement loss $ 24,297 $ — $ — Losses (gains) on sales of assets and other, net 29 (93 ) (112 ) Restructuring charges and exit costs 1,486 1,524 981 Impairment charges 1,098 935 401 Operating (gains), losses and other charges, net $ 26,910 $ 2,366 $ 1,270
Schedule of restructuring charges and exit costs	Restructuring charges and exit costs were comprised of the following: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Exit costs $ 591 $ 697 $ 335 Severance and other restructuring charges 895 827 646 Total restructuring charges and exit costs $ 1,486 $ 1,524 $ 981
Components of change in accrued exit cost liabilities	The components of the change in accrued exit cost liabilities were as follows: December 28, 2016 December 30, 2015 (In thousands) Balance, beginning of year $ 2,043 $ 2,142 Exit costs (1) 591 697 Payments, net of sublease receipts (855 ) (932 ) Interest accretion 117 136 Balance, end of year 1,896 2,043 Less current portion included in other current liabilities 330 550 Long-term portion included in other noncurrent liabilities $ 1,566 $ 1,493 (1) Included as a component of operating (gains), losses and other charges, net.
Estimated net cash payments related to exit cost liabilities	Estimated net cash payments related to exit cost liabilities in the next five years are as follows: (In thousands) 2017 $ 439 2018 427 2019 253 2020 197 2021 209 Thereafter 909 Total 2,434 Less imputed interest 538 Present value of exit cost liabilities $ 1,896

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 28, 2016
Leases [Abstract]
Schedule of minimum future lease commitments and amounts to be received as lessor or sublessor	Minimum future lease commitments and amounts to be received as lessor or sublessor under non-cancelable leases, including leases for both open and closed restaurants and optional renewal periods that have been included in the lease term, at December 28, 2016 were as follows: Commitments Lease Receipts Capital Operating Operating (In thousands) 2017 $ 8,628 $ 28,470 $ 27,357 2018 7,847 26,302 25,945 2019 7,245 23,176 22,835 2020 6,467 19,290 19,975 2021 5,849 16,348 17,898 Thereafter 29,725 65,216 86,224 Total 65,761 $ 178,802 $ 200,234 Less imputed interest 38,670 Present value of capital lease obligations $ 27,091
Schedule of rental expense and income	Rental expense and income were comprised of the following: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Rental expense: Included as a component of occupancy: Base rents $ 8,602 $ 8,998 $ 9,462 Contingent rents 3,351 3,134 2,688 Included as a component of costs of franchise and license revenue: Base rents $ 19,883 $ 21,751 $ 23,940 Contingent rents $ 3,077 $ 2,897 $ 2,847 Total rental expense $ 34,913 $ 36,780 $ 38,937 Rental income (included as a component of franchise and license revenue): Base rents $ 28,183 $ 30,166 $ 33,926 Contingent rents 5,337 5,305 4,608 Total rental income $ 33,520 $ 35,471 $ 38,534

Fair Value of Financial Instr35

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 28, 2016
Fair Value Disclosures [Abstract]
Financial assets and liabilities measured at fair value on a recurring basis	Financial assets and liabilities measured at fair value on a recurring basis are summarized below: Total Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Valuation Technique (In thousands ) Fair value measurements as of December 28, 2016: Deferred compensation plan investments (1) $ 11,248 $ 11,248 $ — $ — market approach Interest rate swaps (2) (756 ) — (756 ) — income approach Total $ 10,492 $ 11,248 $ (756 ) $ — Fair value measurements as of December 30, 2015: Deferred compensation plan investments (1) $ 10,159 $ 10,159 $ — $ — market approach Interest rate swaps (2) $ (1,660 ) $ — $ (1,660 ) $ — income approach Total $ 8,499 $ 10,159 $ (1,660 ) $ — (1) The fair values of our deferred compensation plan investments are based on the closing market prices of the elected investments. (2) The fair values of our interest rate swaps are based upon Level 2 inputs, which include valuation models as reported by our counterparties. The key inputs for the valuation models are quoted market prices, interest rates and forward yield curves. See Note 10 for details on the interest rate swaps.
Assets and liabilities measured at fair value on a nonrecurring basis	Those assets and liabilities measured at fair value on a nonrecurring basis are summarized below: Significant Other Observable Inputs Impairment Charges Valuation Technique Fair value measurements as of December 28, 2016: Assets held for sale (1) $ 1,020 $ 1,098 market approach Fair value measurements as of December 30, 2015: Assets held for sale (1) $ 931 $ 264 market approach (1) As of December 28, 2016 and December 30, 2015, assets held for sale were written down to their fair value. The fair value of assets held for sale is based upon Level 2 inputs, which include sales agreements.

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 28, 2016
Debt Disclosure [Abstract]
Long-term debt	Long-term debt consisted of the following: December 28, 2016 December 30, 2015 (In thousands) Revolving loans due March 30, 2020 $ 218,500 $ 195,000 Capital lease obligations 27,091 20,745 Total long-term debt 245,591 215,745 Less current maturities 3,285 3,246 Noncurrent portion of long-term debt $ 242,306 $ 212,499
Interest rate swaps	Based on the interest rate as determined by our consolidated leverage ratio in effect as of December 28, 2016 , under the terms of the swaps, we will pay the following fixed rates on the notional amounts noted: Period Covered Notional Amount Fixed Rate (In thousands) March 31, 2015 - March 29, 2018 $ 120,000 2.88 % March 29, 2018 - March 31, 2025 170,000 4.19 % April 1, 2025 - March 31, 2026 50,000 4.21 %

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 28, 2016
Compensation and Retirement Disclosure [Abstract]
Schedule of pension and other defined benefit plan obligations and funded status	The obligations and funded status for the Pension Plan and other defined benefit plans were as follows: Pension Plan Other Defined Benefit Plans December 28, 2016 December 30, 2015 December 28, 2016 December 30, 2015 (In thousands) Change in Benefit Obligation: Benefit obligation at beginning of year $ 67,735 $ 74,208 $ 2,669 $ 2,713 Service cost 105 380 — — Interest cost — 2,983 91 107 Actuarial (gains) losses 945 (5,780 ) 73 43 Benefits paid (1,057 ) (4,056 ) (194 ) (194 ) Settlements (67,728 ) — — — Benefit obligation at end of year $ — $ 67,735 $ 2,639 $ 2,669 Accumulated benefit obligation $ — $ 67,735 $ 2,639 $ 2,669 Change in Plan Assets: Fair value of plan assets at beginning of year $ 58,378 $ 62,820 $ — $ — Actual return on plan assets 861 (386 ) — — Employer contributions 9,546 — 194 194 Benefits paid (1,057 ) (4,056 ) (194 ) (194 ) Settlements (67,728 ) — — — Fair value of plan assets at end of year $ — $ 58,378 $ — $ — Funded status $ — $ (9,357 ) $ (2,639 ) $ (2,669 )
Schedule of amounts recognized in the Consolidated Balance Sheets	The amounts recognized in our Consolidated Balance Sheets were as follows: Pension Plan Other Defined Benefit Plans December 28, 2016 December 30, 2015 December 28, 2016 December 30, 2015 (In thousands) Other current liabilities $ — $ (9,357 ) $ (259 ) $ (291 ) Other noncurrent liabilities — — (2,380 ) (2,378 ) Net amount recognized $ — $ (9,357 ) $ (2,639 ) $ (2,669 )
Schedule of net periodic benefit cost not yet recognized	The amounts recognized in accumulated other comprehensive income, that have not yet been recognized as a component of net periodic benefit cost, were as follows: Pension Plan Other Defined Benefit Plans December 28, 2016 December 30, 2015 December 28, 2016 December 30, 2015 (In thousands) Unamortized actuarial losses, net $ — (23,955 ) (1,033 ) (1,045 )
Components of the change in accumulated other comprehensive loss	The components of the change in unamortized actuarial losses, net, included in accumulated other comprehensive loss were as follows: Fiscal Year Ended December 28, 2016 December 30, 2015 (In thousands) Pension Plan: Balance, beginning of year $ (23,955 ) $ (27,574 ) Benefit obligation actuarial gain (loss) (945 ) 5,780 Net (loss) gain 603 (3,894 ) Amortization of net loss — 1,733 Settlement loss recognized 24,297 — Balance, end of year $ — $ (23,955 ) Other Defined Benefit Plans: Balance, beginning of year $ (1,045 ) $ (1,081 ) Benefit obligation actuarial loss (73 ) (43 ) Amortization of net loss 85 79 Settlement loss recognized — — Balance, end of year $ (1,033 ) $ (1,045 )
Components of net periodic benefit cost	The components of net periodic benefit cost were as follows: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Pension Plan: Service cost $ 105 $ 380 $ 380 Interest cost — 2,983 3,099 Expected return on plan assets — (3,508 ) (3,953 ) Amortization of net loss — 1,733 924 Settlement loss recognized $ 24,297 $ — $ — Net periodic benefit cost $ 24,402 $ 1,588 $ 450 Other comprehensive (income) loss $ (23,955 ) $ (3,619 ) $ 10,141 Other Defined Benefit Plans: Interest cost $ 91 $ 107 $ 123 Amortization of net loss 85 79 66 Settlement loss recognized — — 50 Net periodic benefit cost $ 176 $ 186 $ 239 Other comprehensive (income) loss $ (12 ) $ (36 ) $ 182
Schedule of assumptions used to determine benefit obligations	December 28, 2016 December 30, 2015 December 31, 2014 Assumptions used to determine benefit obligations: Pension Plan: Discount rate N/A 1.34 % Other Defined Benefit Plans: Discount rate 3.31 % 3.62 % Assumptions used to determine net periodic pension cost: Discount rate 3.62 % 4.12 % 4.98 % Rate of increase in compensation levels N/A N/A N/A Expected long-term rate of return on assets N/A 5.75 % 6.50 %
Schedule of fair values of pension plan assets	The fair values of the Pension Plan assets were as follows as of December 30, 2015: Asset Category Total Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) (In thousands ) Cash equivalents $ 1,777 $ 1,777 $ — $ — Fixed income securities: U.S. Treasuries 3,500 3,500 — — Corporate bonds (a) 53,101 53,101 — — Total $ 58,378 $ 58,378 $ — $ — (a) This category includes intermediate and long-term investment grade bonds from diverse industries.
Schedule of expected benefit payments	Benefits expected to be paid for each of the next five years and in the aggregate for the five fiscal years from 2022 through 2026 are as follows: Other Defined Benefit Plans (In thousands) 2017 $ 259 2018 261 2019 494 2020 238 2021 223 2022 through 2026 1,233

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 28, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Total share-based compensation	Total share-based compensation expense included as a component of net income was as follows: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Stock options $ — $ — $ 52 Performance share awards 7,236 5,821 5,009 Restricted stock units for board members 374 814 785 Total share-based compensation $ 7,610 $ 6,635 $ 5,846
Stock options activity	The following table summarizes information about stock options outstanding and exercisable at December 28, 2016 : Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value (In thousands, except per share amounts) Outstanding, beginning of year 1,338 $ 3.20 Exercised (211 ) $ 4.22 Outstanding, end of year 1,127 $ 3.01 2.90 $ 11,110 Exercisable, end of year 1,127 $ 3.01 2.90 $ 11,110
Restricted stock units activity	The following table summarizes the restricted stock units activity during the year ended December 28, 2016 : Units Weighted Average Grant Date Fair Value (In thousands) Outstanding, beginning of year 1,028 $ 9.55 Granted 650 $ 9.47 Converted (297 ) $ 8.05 Forfeited (15 ) $ 9.74 Outstanding, end of year 1,366 $ 9.84 Convertible, end of year 235 $ 7.55

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 28, 2016
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The provisions for income taxes were as follows: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Current: Federal $ 4,270 $ 1,622 $ 377 State and local 2,316 1,382 1,818 Foreign 912 873 896 Deferred: Federal 8,225 12,264 13,269 State and local 619 1,742 (54 ) Increase (release) of valuation allowance 132 (130 ) (270 ) Total provision for income taxes $ 16,474 $ 17,753 $ 16,036
Schedule of Effective Income Tax Rate Reconciliation	The reconciliation of income taxes at the U.S. federal statutory tax rate to our effective tax rate was as follows: December 28, 2016 December 30, 2015 December 31, 2014 Statutory provision rate 35 % 35 % 35 % State and local taxes, net of federal income tax benefit 9 6 3 Foreign taxes, net of federal income tax benefit — — 1 Wage addback on income tax credits earned 3 2 2 General business credits generated (9 ) (6 ) (6 ) Foreign tax credits generated (12 ) (2 ) — Pension plan liquidation 18 — — Other 2 (2 ) (1 ) Release of valuation allowance — — (1 ) Effective tax rate 46 % 33 % 33 %
Schedule of Deferred Tax Assets and Liabilities	The following table represents the approximate tax effect of each significant type of temporary difference that resulted in deferred income tax assets or liabilities. December 28, 2016 December 30, 2015 (In thousands) Deferred tax assets: Self-insurance accruals $ 7,791 $ 8,371 Capitalized leases 2,298 2,083 Accrued exit cost 1,074 935 Fixed assets — 1,638 Interest rate swaps 294 647 Pension, other retirement and compensation plans 12,378 11,570 Other accruals 386 395 Alternative minimum tax credit carryforwards 3,534 5,344 General business credit carryforwards - state and federal 13,541 20,691 Net operating loss carryforwards - state 11,753 12,172 Total deferred tax assets before valuation allowance 53,049 63,846 Less: valuation allowance (12,567 ) (12,395 ) Total deferred tax assets 40,482 51,451 Deferred tax liabilities: Intangible assets (22,073 ) (22,190 ) Deferred finance costs (125 ) (102 ) Fixed assets (601 ) — Total deferred tax liabilities (22,799 ) (22,292 ) Net deferred tax asset $ 17,683 $ 29,159
Summary of Income Tax Contingencies	The following table provides a reconciliation of the beginning and ending amount of unrecognized tax benefits: December 28, 2016 December 30, 2015 (In thousands) Balance, beginning of year $ — $ — Increases related to current-year tax positions 1,180 — Balance, end of year $ 1,180 $ —

Net Income Per Share Net Income

Net Income Per Share Net Income Per Share (Tables)	12 Months Ended
	Dec. 28, 2016
Earnings Per Share [Abstract]
Net Income Per Share	The amounts used for the basic and diluted net income per share calculations are summarized below: Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands, except per share amounts) Net income $ 19,402 $ 35,976 $ 32,725 Weighted average shares outstanding - basic 75,325 82,627 86,323 Effect of dilutive share-based compensation awards 1,881 2,102 2,032 Weighted average shares outstanding - diluted 77,206 84,729 88,355 Basic net income per share $ 0.26 $ 0.44 $ 0.38 Diluted net income per share $ 0.25 $ 0.42 $ 0.37 Anti-dilutive share-based compensation awards — — 218

Shareholders' Equity Shareholde

Shareholders' Equity Shareholders' Equity (Tables)	12 Months Ended
	Dec. 28, 2016
Statement of Comprehensive Income [Abstract]
Components of accumulated other comprehensive loss	The components of the change in accumulated other comprehensive loss were as follows: Pensions Derivatives Accumulated Other Comprehensive Loss (In thousands) Balance as of December 25, 2013 $ (18,690 ) $ 1,848 $ (16,842 ) Benefit obligation actuarial loss (12,611 ) — (12,611 ) Net gain 1,248 — 1,248 Amortization of net loss (1) 990 — 990 Settlement loss recognized 50 — 50 Net change in fair value of derivatives — (2,389 ) (2,389 ) Income tax benefit 4,019 933 4,952 Balance as of December 31, 2014 $ (24,994 ) $ 392 $ (24,602 ) Benefit obligation actuarial gain 5,737 — 5,737 Net loss (3,894 ) — (3,894 ) Amortization of net loss (1) 1,812 — 1,812 Net change in fair value of derivatives — (1,444 ) (1,444 ) Reclassification of derivatives to interest expense (2) — (859 ) (859 ) Income tax (expense) benefit (1,425 ) 898 (527 ) Balance as of December 30, 2015 $ (22,764 ) $ (1,013 ) $ (23,777 ) Benefit obligation actuarial loss (73 ) — (73 ) Net loss (342 ) — (342 ) Amortization of net loss (1) 85 — 85 Settlement loss recognized 24,297 — 24,297 Net change in fair value of derivatives — 1,693 1,693 Reclassification of derivatives to interest expense (2) — (789 ) (789 ) Income tax (expense) benefit (2,148 ) (353 ) (2,501 ) Balance as of December 31, 2016 $ (945 ) $ (462 ) $ (1,407 ) (1) Before-tax amount that was reclassified from accumulated other comprehensive loss and included as a component of pension expense within general and administrative expenses in our Consolidated Statements of Income. See Note 11 for additional details. (2) Amounts reclassified from accumulated other comprehensive loss into income, represent payments made to the counterparty for the effective portions of the interest rate swaps. These amounts are included as a component of interest expense in our Consolidated Statements of Income. We expect to reclassify approximately $0.7 million from accumulated other comprehensive loss related to our interest rate swaps during the next twelve months. See Note 10 for additional details.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 28, 2016
Commitments and Contingencies Disclosure [Abstract]
Future commitments under contracts for food and non-food products	Our future purchase obligation payments due by period for both company and franchised restaurants at December 28, 2016 consist of the following: (In thousands) Less than 1 year $ 196,372 1-2 years — 3-4 years — 5 years and thereafter — Total $ 196,372

Supplemental Cash Flow Inform43

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 28, 2016
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	Fiscal Year Ended December 28, 2016 December 30, 2015 December 31, 2014 (In thousands) Income taxes paid, net $ 3,012 $ 5,364 $ 3,802 Interest paid $ 11,288 $ 8,141 $ 8,170 Noncash investing and financing activities: Property acquisition payable $ — $ 573 $ — Accrued purchase of property $ 1,445 $ 1,781 $ 635 Issuance of common stock, pursuant to share-based compensation plans $ 3,597 $ 4,551 $ 1,030 Execution of capital leases $ 9,597 $ 5,556 $ 3,300 Treasury stock payable $ 313 $ 185 $ 152

Quarterly Data (Unaudited) (Tab

Quarterly Data (Unaudited) (Tables)	12 Months Ended
	Dec. 28, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	Selected consolidated financial data for each quarter of fiscal 2016 and 2015 are set forth below: Fiscal Year Ended December 28, 2016 First Quarter Second Quarter Third Quarter Fourth Quarter (In thousands, except per share data) Company restaurant sales $ 90,386 $ 89,210 $ 93,122 $ 94,592 Franchise and licensing revenue 34,256 35,105 35,264 35,013 Total operating revenue 124,642 124,315 128,386 129,605 Total operating costs and expenses 106,409 129,148 110,809 113,583 Operating income $ 18,233 $ (4,833 ) $ 17,577 $ 16,022 Net income $ 9,954 $ (11,552 ) $ 9,726 $ 11,274 Basic net income per share (1) $ 0.13 $ (0.15 ) $ 0.13 $ 0.16 Diluted net income per share (1) $ 0.13 $ (0.15 ) $ 0.13 $ 0.15 (1) Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding. Fiscal Year Ended December 30, 2015 First Quarter Second Quarter Third Quarter Fourth Quarter (In thousands, except per share data) Company restaurant sales $ 85,982 $ 88,629 $ 89,279 $ 89,183 Franchise and licensing revenue 34,189 34,690 34,499 34,842 Total operating revenue 120,171 123,319 123,778 124,025 Total operating costs and expenses 104,854 105,905 108,055 109,328 Operating income $ 15,317 $ 17,414 $ 15,723 $ 14,697 Net income $ 8,533 $ 9,734 $ 8,950 $ 8,759 Basic net income per share (1) $ 0.10 $ 0.12 $ 0.11 $ 0.11 Diluted net income per share (1) $ 0.10 $ 0.11 $ 0.11 $ 0.11 (1) Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding.

Introduction and Basis of Rep45

Introduction and Basis of Reporting (Details)	12 Months Ended
	Dec. 28, 2016CountriesrestaurantStatesTerritories
Franchisor Disclosure [Line Items]
Number of states in which entity operates | States	50
Number of territories in which entity operates | Territories	2
Number of foreign countries in which entity operates | Countries	11
Number of restaurants	1,733
Franchised and licensed restaurants [Member]
Franchisor Disclosure [Line Items]
Number of restaurants	1,564
Company-owned restaurants [Member]
Franchisor Disclosure [Line Items]
Number of restaurants	169
California [Member]
Franchisor Disclosure [Line Items]
Percentage of restaurants operated by geographic region	23.00%
Texas [Member]
Franchisor Disclosure [Line Items]
Percentage of restaurants operated by geographic region	11.00%
Florida [Member]
Franchisor Disclosure [Line Items]
Percentage of restaurants operated by geographic region	8.00%

Summary of Significant Accoun46

Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014	Dec. 29, 2016
Accounting Policies [Abstract]
Short-term investments	$ 0.5	$ 0.9
Net gain on investments	0.9	0.1	$ 0.5
Deferred compensation plan investments	11.2	10.2
Cash overdrafts	4.1	4.4
Discounted insurance liabilities	$ 19.2	$ 21.1
Self insurance liabilities, discount rate	1.50%	1.00%
Undiscounted insurance liabilities	$ 20	$ 21.6
Revenue recognized in breakage on gift cards	0.3	0.3	0.4
Initial franchise fees	2.6	2.3	1.8
Deferred fees	2.1	1.9
Advertising expense	13.1	12.5	12.3
Advertising contributions from franchisees	$ 76.5	$ 72.5	$ 70.3
Paid-in Capital [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative Effect of New Accounting Principle in Period of Adoption				$ 0.6
Other Current Assets [Member] | Minimum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative Effect of New Accounting Principle in Period of Adoption				6
Other Current Assets [Member] | Maximum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative Effect of New Accounting Principle in Period of Adoption				$ 10

Summary of Significant Accoun47

Summary of Significant Accounting Policies (Property and Depreciation) (Details)	12 Months Ended
	Dec. 28, 2016
Building Assets [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Building Assets [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	30 years
Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	2 years
Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	10 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	15 years

Summary of Significant Accoun48

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Concentration Risk) (Details)	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Revenue from franchises and licenses risk [Member]
Concentration Risk [Line Items]
Franchise revenue, percentage	29.00%	29.00%	32.00%

Receivables (Details)

Receivables (Details) - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Receivables:
Trade accounts receivable from franchisees	$ 10,513	$ 10,591
Financing receivables from franchisees	2,804	1,352
Allowance for doubtful accounts	(280)	(297)
Receivables	19,841	16,552
Noncurrent assets (included as a component of other noncurrent assets):
Notes receivable from franchisees	732	541
Vendor receivables [Member]
Receivables:
Other receivable, gross, current	3,865	3,049
Credit card receivables [Member]
Receivables:
Other receivable, gross, current	1,678	1,606
Other [Member]
Receivables:
Other receivable, gross, current	$ 1,261	$ 251

Property (Details)

Property (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Property Owned [Abstract]
Total property owned	$ 353,041	$ 345,382
Less accumulated depreciation	241,132	235,967
Property owned, net	111,909	109,415
Property Held Under Capital Leases [Abstract]
Buildings, vehicles, and other equipment held under capital leases	35,246	27,429
Less accumulated amortization	14,053	12,028
Property held under capital leases, net	21,193	15,401
Total property, net	133,102	124,816
Depreciation expense, including amortization of property under capital leases	20,600	20,000	$ 19,200
Franchised Units [Member]
Property Owned [Abstract]
Total property owned	76,088	77,743
Less accumulated depreciation	52,020	52,872
Property owned, net	24,068	24,871
Property Held Under Capital Leases [Abstract]
Buildings, vehicles, and other equipment held under capital leases	5,656	4,573
Less accumulated amortization	3,408	3,003
Property held under capital leases, net	2,248	1,570
Total property, net	26,316	26,441
Land [Member]
Property Owned [Abstract]
Total property owned	29,914	29,856
Land [Member] | Franchised Units [Member]
Property Owned [Abstract]
Total property owned	16,192	16,192
Building and leasehold improvements [Member]
Property Owned [Abstract]
Total property owned	243,323	238,134
Building and leasehold improvements [Member] | Franchised Units [Member]
Property Owned [Abstract]
Total property owned	59,896	61,551
Other property and equipment [Member]
Property Owned [Abstract]
Total property owned	$ 79,804	$ 77,392

Goodwill and Other Intangible51

Goodwill and Other Intangible Assets (Details) $ in Thousands	12 Months Ended
	Dec. 28, 2016USD ($)restaurants	Dec. 30, 2015USD ($)	Dec. 31, 2014USD ($)
Goodwill [Roll Forward]
Balance, beginning of year	$ 33,454	$ 31,451
Additions related to acquisitions	1,827	2,050
Write-offs and reclassifications associated with the sale of restaurants	(48)	(47)
Balance, end of year	35,233	33,454	$ 31,451
Intangible Assets [Line Items]
Gross carrying amount - Trade names	44,076	44,068
Gross carrying amount - Liquor licenses	166	126
Accumulated amortization - Intangible assets with definite lives	1,437	13,180
Intangible assets	55,930	59,254
Amortization expense of definite-lived intangible assets and other assets	$ 1,500	1,500	$ 2,100
Restaurants reacquired from franchisees | restaurants	10
Purchase price to reacquire franchised restaurants	$ 13,700
Purchase price allocated to property	2,300
Purchase price allocated to goodwill	1,827	2,050
Capital leases recorded related to acquisitions	3,400
Other Intangible Assets [Member]
Intangible Assets [Line Items]
Gross carrying amount - Intangible assets with definite lives	190	12,237
Accumulated amortization - Intangible assets with definite lives	186	12,026
Decrease in franchise and license agreements	(12,000)
Franchise Rights [Member]
Intangible Assets [Line Items]
Gross carrying amount - Intangible assets with definite lives	11,498	2,823
Accumulated amortization - Intangible assets with definite lives	1,251	$ 1,154
Purchase price allocation to reacquired franchise rights	$ 9,500
Weighted-average life of reacquired franchise rights	11 years

Goodwill and Other Intangible52

Goodwill and Other Intangible Assets (Estimated Amortization Expense) (Details) $ in Thousands	Dec. 28, 2016USD ($)
Estimated amortization expense for intangible assets with definite lives in the next five years:
2,017	$ 1,452
2,018	1,065
2,019	933
2,020	867
2,021	$ 791

Other Current Liabilities (Deta

Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Other Liabilities, Current [Abstract]
Accrued salaries and vacation	$ 27,056	$ 30,549
Accrued insurance, primarily current portion of liability for insurance claims	6,651	7,076
Accrued taxes	7,407	7,311
Accrued advertising	8,051	7,737
Accrued pension	259	9,648
Gift cards	5,474	4,611
Other	9,898	10,616
Other current liabilities	$ 64,796	$ 77,548

Operating (Gains), Losses and54

Operating (Gains), Losses and Other Charges, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016		Dec. 30, 2015		Dec. 31, 2014
Other Income and Expenses [Abstract]
Pension settlement loss	$ 24,297		$ 0		$ 0
Gains on sales of assets and other, net	29		(93)		(112)
Restructuring charges and exit costs	1,486		1,524		981
Impairment charges	1,098		935		401
Operating (gains), losses and other charges, net	26,910		2,366		1,270
Restructuring charges and exit costs [Abstract]
Exit costs	591	[1]	697	[1]	335
Severance and other restructuring charges	895		827		646
Total restructuring charges and exit costs	1,486		1,524		981
Components of change in accrued exit cost liabilities [Roll Forward]
Balance, beginning of year	2,043		2,142
Exit costs	591	[1]	697	[1]	335
Payments, net of sublease receipts	(855)		(932)
Interest accretion	117		136
Balance, end of year	1,896		2,043		2,142
Less current portion included in other current liabilities	330		550
Long-term portion included in other noncurrent liabilities	1,566		1,493
Accrued severance and other restructuring charges	400		400
Estimated net cash payments related to exit cost liabilities [Abstract]
2,017	439
2,018	427
2,019	253
2,020	197
2,021	209
Thereafter	909
Total	2,434
Less imputed interest	538
Present value of exit cost liabilities	1,896
Existing sublease arrangements	1,900
Properties expected to enter into sublease arrangements in the future	900
Impairment charges	$ 1,098		$ 935		$ 401
[1]	Included as a component of operating (gains), losses and other charges, net.

Leases (Details)

Leases (Details) $ in Thousands	12 Months Ended
	Dec. 28, 2016USD ($)
Operating Leased Assets [Line Items]
Term of typical renewal options on land and building leases	5 years
Capital Lease Commitments:
2,017	$ 8,628
2,018	7,847
2,019	7,245
2,020	6,467
2,021	5,849
Thereafter	29,725
Total	65,761
Less imputed interest	38,670
Present value of capital lease obligations	27,091
Operating Lease Commitments:
2,017	28,470
2,018	26,302
2,019	23,176
2,020	19,290
2,021	16,348
Thereafter	65,216
Total	178,802
Operating Lease Receipts:
2,017	27,357
2,018	25,945
2,019	22,835
2,020	19,975
2,021	17,898
Thereafter	86,224
Total	$ 200,234
Minimum [Member]
Operating Leased Assets [Line Items]
Initial terms of land and building leases	10 years
Maximum [Member]
Operating Leased Assets [Line Items]
Initial terms of land and building leases	15 years

Leases (Net Rental Expense) (De

Leases (Net Rental Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Rental Expense:
Total rental expense	$ 34,913	$ 36,780	$ 38,937
Rental income:
Base rents	28,183	30,166	33,926
Contingent rents	5,337	5,305	4,608
Total rental income	33,520	35,471	38,534
Company-owned restaurants [Member]
Rental Expense:
Base rents	8,602	8,998	9,462
Contingent rents	3,351	3,134	2,688
Franchised and licensed restaurants [Member]
Rental Expense:
Base rents	19,883	21,751	23,940
Contingent rents	$ 3,077	$ 2,897	$ 2,847

Fair Value of Financial Instr57

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 28, 2016	Dec. 30, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps		$ (800)
Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total, assets		10,492	$ 8,499
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total, assets		11,248	10,159
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total, liabilities		(756)	(1,660)
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total, assets		0	0
Recurring [Member] | Deferred Compensation Plan Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan investments	[1]	$ 11,248	$ 10,159
Valuation technique		market approach	market approach
Recurring [Member] | Deferred Compensation Plan Investments [Member] | Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan investments	[1]	$ 11,248	$ 10,159
Recurring [Member] | Deferred Compensation Plan Investments [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan investments	[1]	0	0
Recurring [Member] | Deferred Compensation Plan Investments [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan investments	[1]	0	0
Recurring [Member] | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	[2]	$ (756)	$ (1,660)
Valuation technique		income approach	income approach
Recurring [Member] | Interest Rate Swap [Member] | Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	[2]	$ 0	$ 0
Recurring [Member] | Interest Rate Swap [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	[2]	(756)	(1,660)
Recurring [Member] | Interest Rate Swap [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	[2]	$ 0	$ 0
Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Valuation technique		market approach	market approach
Impairment of assets identified as assets held for sale		$ 1,098	$ 264
Nonrecurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held for sale	[3]	$ 1,020	$ 931
[1]	The fair values of our deferred compensation plan investments are based on the closing market prices of the elected investments.
[2]	The fair values of our interest rate swaps are based upon Level 2 inputs, which include valuation models as reported by our counterparties. The key inputs for the valuation models are quoted market prices, interest rates and forward yield curves. See Note 10 for details on the interest rate swaps.
[3]	As of December 28, 2016 and December 30, 2015, assets held for sale were written down to their fair value. The fair value of assets held for sale is based upon Level 2 inputs, which include sales agreements.

Long-term Debt (Schedule of Lon

Long-term Debt (Schedule of Long-term Debt) (Details) - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Debt Instrument [Line Items]
Revolving loans due March 30, 2020	$ 218,500	$ 195,000
Capital lease obligations	27,091	20,745
Total long-term debt	245,591	215,745
Less current maturities	3,285	3,246
Noncurrent portion of long-term debt	$ 242,306	$ 212,499

Long-Term Debt Long-Term Debt (

Long-Term Debt Long-Term Debt (Aggregate Annual Maturities of Long-Term Debt, Excluding Capital Lease Obligations) (Details) $ in Millions	Dec. 28, 2016USD ($)
Aggregate annual maturities of long-term debt, excluding capital lease obligations [Abstract]
Long-term debt due in 2020	$ 218.5

Long-Term Debt Long-Term Debt60

Long-Term Debt Long-Term Debt (Schedule of Interest Rate Swaps) (Details) $ in Thousands	Dec. 28, 2016USD ($)
Derivative [Line Items]
Fair value of interest rate swap liability	$ 800
Interest Rate Swaps 2015-2018 [Member]
Derivative [Line Items]
Derivative, notional amount	$ 120,000
Average fixed interest rate on interest rate swap	2.88%
Interest Rate Swaps 2018-2025 [Member]
Derivative [Line Items]
Derivative, notional amount	$ 170,000
Average fixed interest rate on interest rate swap	4.19%
Interest Rate Swaps 2018-2026 [Member]
Derivative [Line Items]
Derivative, notional amount	$ 50,000
Average fixed interest rate on interest rate swap	4.21%

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015
Line of Credit Facility [Line Items]
Maturity date	Mar. 30, 2020
Senior secured revolver [Member]
Line of Credit Facility [Line Items]
Line of credit facility, current borrowing capacity	$ 325
Outstanding amount under credit facility	218.5
Availability under the revolving facility	$ 84.1
Weighted-average interest rate (in hundredths)	2.45%	1.76%
Commitment fee for unused portion of revolving credit facility (in hundredths)	0.25%
Basis spread on variable rate (in hundredths)	1.75%
Senior secured revolver [Member] | Interest Rate Swap [Member]
Line of Credit Facility [Line Items]
Weighted-average interest rate (in hundredths)	2.74%	2.31%
Letter of credit [Member]
Line of Credit Facility [Line Items]
Line of credit facility, current borrowing capacity	$ 30
Outstanding amount under letter of credit	22.4
November 2016 Accelerated Share Repurchase [Member]
Line of Credit Facility [Line Items]
Share repurchase, authorized amount (dollars)	$ 25

Employee Benefit Plans Employe

Employee Benefit Plans Employe Benefit Plans (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Settlement loss recognized	$ (24,297)	$ 0	$ 0
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer contributions	9,546	0
Assets used for settlements	67,728	0
Settlement loss recognized	$ (24,297)	$ 0	$ 0

Employee Benefit Plans (Change

Employee Benefit Plans (Change in Benefit Obligation and Plan Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Pension Plan [Member]
Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	$ 67,735	$ 74,208
Service cost	105	380	$ 380
Interest cost	0	2,983	3,099
Actuarial (gains) losses	945	(5,780)
Benefits paid	(1,057)	(4,056)
Settlements	(67,728)	0
Benefit obligation at end of year	0	67,735	74,208
Accumulated benefit obligation	0	67,735
Change in Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year	58,378	62,820
Actual return on plan assets	861	(386)
Employer contributions	9,546	0
Benefits paid	(1,057)	(4,056)
Settlements	(67,728)	0
Fair value of plan assets at end of year	0	58,378	62,820
Funded status	0	(9,357)
Other Defined Benefit Plans [Member]
Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	2,669	2,713
Service cost	0	0
Interest cost	91	107	123
Actuarial (gains) losses	73	43
Benefits paid	(194)	(194)
Settlements	0	0
Benefit obligation at end of year	2,639	2,669	2,713
Accumulated benefit obligation	2,639	2,669
Change in Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year	0	0
Actual return on plan assets	0	0
Employer contributions	194	194
Benefits paid	(194)	(194)
Settlements	0	0
Fair value of plan assets at end of year	0	0	$ 0
Funded status	$ (2,639)	$ (2,669)

Employee Benefit Plans (Amounts

Employee Benefit Plans (Amounts Recognized in the Consolidated Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Defined Benefit Plan Disclosure [Line Items]
Other current liabilities	$ (259)	$ (9,648)
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Other current liabilities	0	(9,357)
Other noncurrent liabilities and deferred credits	0	0
Net amount recognized	0	(9,357)
Other Defined Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Other current liabilities	(259)	(291)
Other noncurrent liabilities and deferred credits	(2,380)	(2,378)
Net amount recognized	$ (2,639)	$ (2,669)

Employee Benefit Plans (Amoun65

Employee Benefit Plans (Amounts Recognized in Accumulated Other Comprehensive Income, Not Yet Recognized as a Component of Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Unamortized actuarial losses, net	$ 0	$ (23,955)
Other Defined Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Unamortized actuarial losses, net	(1,033)	$ (1,045)
Other Defined Benefit Plans [Member] | Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Accumulated other comprehensive income to be recognized in 2017	$ 100

Employee Benefit Plans (Compone

Employee Benefit Plans (Components Of The Change In Unamortized Actuarial Losses, Net, Included In Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
AOCI Attributable To Parent, Net Of Tax [Roll Forward]
Net (loss) gain	$ (342)	$ (3,894)	$ 1,248
Settlement loss recognized	24,297	0	0
Minimum pension liability adjustment	(21,819)	(2,230)	6,304
Total minimum pension liability adjustments included as a component of accumulated other comprehensive loss, net of tax	(900)	(22,800)
Total minimum pension liability adjustments included as a component of accumulated other comprehensive loss, tax benefit	100	2,200
Pension Plan [Member]
AOCI Attributable To Parent, Net Of Tax [Roll Forward]
Balance, beginning of year	(23,955)	(27,574)
Benefit obligation actuarial gain (loss)	(945)	5,780
Net (loss) gain	603	(3,894)
Amortization of net loss	0	1,733	924
Settlement loss recognized	24,297	0	0
Balance, end of year	0	(23,955)	(27,574)
Other Defined Benefit Plans [Member]
AOCI Attributable To Parent, Net Of Tax [Roll Forward]
Balance, beginning of year	(1,045)	(1,081)
Benefit obligation actuarial gain (loss)	(73)	(43)
Amortization of net loss	85	79	66
Settlement loss recognized	0	0	50
Balance, end of year	$ (1,033)	$ (1,045)	$ (1,081)

Employee Benefit Plans (Compo67

Employee Benefit Plans (Components of Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Components of net periodic benefit cost [Abstract]
Settlement loss recognized	$ 24,297	$ 0	$ 0
Net periodic benefit cost	24,600	1,800	700
Pension Plan [Member]
Components of net periodic benefit cost [Abstract]
Service cost	105	380	380
Interest cost	0	2,983	3,099
Expected return on plan assets	0	(3,508)	(3,953)
Amortization of net loss	0	1,733	924
Settlement loss recognized	24,297	0	0
Net periodic benefit cost	24,402	1,588	450
Other comprehensive (income) loss	(23,955)	(3,619)	10,141
Other Defined Benefit Plans [Member]
Components of net periodic benefit cost [Abstract]
Service cost	0	0
Interest cost	91	107	123
Amortization of net loss	85	79	66
Settlement loss recognized	0	0	50
Net periodic benefit cost	176	186	239
Other comprehensive (income) loss	$ (12)	$ (36)	$ 182

Employee Benefit Plans (Assumpt

Employee Benefit Plans (Assumptions) (Details)	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Weighted-average assumptions used to determine net perioidic pension cost
Discount rate	3.62%	4.12%	4.98%
Expected long-term rate of return on assets		5.75%	6.50%
Pension Plan [Member]
Weighted-average assumptions used to determine benefit obligations
Discount rate		1.34%
Other Defined Benefit Plans [Member]
Weighted-average assumptions used to determine benefit obligations
Discount rate	3.31%	3.62%

Employee Benefit Plans (Fair Va

Employee Benefit Plans (Fair Values of Pension Plan Assets) (Details) - Pension Plan [Member] - USD ($) $ in Thousands		Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets		$ 0	$ 58,378	$ 62,820
Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			58,378
Significant Other Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			0
Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			0
Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			1,777
Cash Equivalents [Member] | Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			1,777
Cash Equivalents [Member] | Significant Other Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			0
Cash Equivalents [Member] | Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			0
U.S. Treasuries [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			3,500
U.S. Treasuries [Member] | Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			3,500
U.S. Treasuries [Member] | Significant Other Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			0
U.S. Treasuries [Member] | Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets			0
Corporate Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[1]		53,101
Corporate Bonds [Member] | Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[1]		53,101
Corporate Bonds [Member] | Significant Other Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[1]		0
Corporate Bonds [Member] | Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	[1]		$ 0
[1]	This category includes intermediate and long-term investment grade bonds from diverse industries.

Employee Benefit Plans (Benefit

Employee Benefit Plans (Benefits Expected to be Paid in Future Years) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer contributions	$ 9,546	$ 0
Other Defined Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer contributions	194	$ 194
Estimated employer contributions during 2017	300
Benefits expected to be paid:
2,017	259
2,018	261
2,019	494
2,020	238
2,021	223
2022 through 2026	$ 1,233

Employee Benefit Plans (Defined

Employee Benefit Plans (Defined Contribution Plans) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Defined Contribution Plan Disclosure [Line Items]
Employer contributions	$ 2.2	$ 1.6	$ 1.4
Defined contribution 401(k) plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Maximum annual contribution per employee	25.00%
Employer matching contribution	4.00%	3.00%
Non-qualified deferred compensation plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Maximum annual contribution per employee	50.00%
Maximum incentive compensation deferral	100.00%
Employer matching contribution		3.00%

Share-Based Compensation (Compo

Share-Based Compensation (Component of Net Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation	$ 7,610	$ 6,635	$ 5,846
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation	0	0	52
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation	7,236	5,821	5,009
Restricted stock units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation	$ 374	$ 814	$ 785

Share-Based Compensation (Stock

Share-Based Compensation (Stock Options) (Details) - Stock Options [Member] $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 28, 2016USD ($)$ / sharesshares
Options [Roll Forward]:
Outstanding, beginning of year | shares	1,338
Exercised | shares	(211)
Outstanding, end of year | shares	1,127
Exercisable, end of year | shares	1,127
Weighted-Average Exercise Price [Roll Forward]:
Outstanding, beginning of year | $ / shares	$ 3.20
Exercised | $ / shares	4.22
Outstanding, end of year | $ / shares	3.01
Exercisable, end of year | $ / shares	$ 3.01
Weighted-Average Remaining Contractual Life and Aggregate Intrinsic Value:
Outstanding, end of year, weighted-average remaining contractual life	2 years 10 months 25 days
Exercisable, end of year, weighted-average remaining contractual life	2 years 10 months 25 days
Outstanding, end of year, aggregate intrinsic value | $	$ 11,110
Exercisable, end of year, aggregate intrinsic value | $	$ 11,110

Share-Based Compensation (Restr

Share-Based Compensation (Restricted Stock Units) (Details) - Performance Shares [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Units [Roll Forward]:
Outstanding, beginning of year (shares)	1,028
Granted (shares)	650
Converted (shares)	(297)
Forfeited (shares)	(15)
Outstanding, end of year (shares)	1,366	1,028
Weighted-Average Grant Date Fair Value [Roll Forward]:
Outstanding, beginning of year (US$ per share)	$ 9.55
Granted (US$ per share)	9.47	$ 11.43	$ 7.51
Converted (US$ per share)	8.05
Forfeited (US$ per share)	9.74
Outstanding, end of year (US$ per share)	$ 9.84	$ 9.55
Convertible, end of year (shares)	235
Convertible, end of year, weighted-average grant date fair value (US$ per share)	$ 7.55

Share-Based Compensation (Narra

Share-Based Compensation (Narrative) (Details) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended	12 Months Ended
	Jun. 29, 2016$ / sharesshares	Dec. 28, 2016USD ($)plans$ / sharesshares	Dec. 30, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of share-based compensation plans | plans		3
Shares available for grant | shares		800
Income tax benefits recognized related to share-based compensation		$ 3	$ 2.6	$ 2.3
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
Contractual life		P10Y
Intrinsic value of the options exercised		$ 1.4	$ 1.4	$ 3
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (US$ per share) | $ / shares		$ 9.47	$ 11.43	$ 7.51
Performance period		3 years
Cash payments		$ 2.5	$ 3.4	$ 1.1
Intrinsic value of shares converted		3.5	4.9	$ 1.4
Accrued compensation included as a component of other current liabilities		3.9	2.6
Accrued compensation included as a component of other noncurrent liabilities		0.3	$ 2.2
Unrecognized compensation cost related to unvested performance share awards outstanding		$ 7
Unrecognized compensation cost, expected weighted average period		1 year 8 months 10 days
Stock units outstanding | shares		1,366	1,028
Restricted stock units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity awards granted | shares	100	100
Weighted average grant date fair value (US$ per share) | $ / shares	$ 10.77	$ 10.77
Performance period		3 years
Intrinsic value of shares converted		$ 0.1
Unrecognized compensation cost related to unvested performance share awards outstanding		$ 0.3
Unrecognized compensation cost, expected weighted average period		2 years 4 months
Performance period, cash award		1 year
Cash award, amount (in dollars)		$ 0.5
Stock units outstanding | shares		900	900
Minimum [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target award to be earned (in hundredths)		0.00%
Maximum [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target award to be earned (in hundredths)		150.00%
Performance shares that vest based on TSR [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity awards granted | shares		300
Weighted average grant date fair value (US$ per share) | $ / shares		$ 9.43
Performance shares that vest based on EBITDA growth [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity awards granted | shares		300
Weighted average grant date fair value (US$ per share) | $ / shares		$ 9.52
2012 Omnibus Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant | shares		1,500

Income Taxes (Provisions) (Deta

Income Taxes (Provisions) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014	Dec. 28, 2011
Current:
Federal	$ 4,270	$ 1,622	$ 377
State and local	2,316	1,382	1,818
Foreign	912	873	896
Deferred:
Federal	8,225	12,264	13,269
State and local	619	1,742	(54)
Increase (release) of valuation allowance	132	(130)	(270)	$ (7,200)
Total provisions for income taxes	$ 16,474	$ 17,753	$ 16,036

Income Taxes (Reconciliation of

Income Taxes (Reconciliation of Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014	Dec. 28, 2011
Reconciliation of income taxes at the U.S. federal statutory tax rate to effective tax rate:
Statutory provision rate	35.00%	35.00%	35.00%
State and local taxes, net of federal income tax benefit	9.00%	6.00%	3.00%
Foreign taxes, net of federal income tax benefit	0.00%	0.00%	1.00%
Wage addback on income tax credits earned	3.00%	2.00%	2.00%
General business credits generated	(9.00%)	(6.00%)	(6.00%)
Foreign tax credits generated	(12.00%)	(2.00%)	(0.00%)
Pension plan liquidation	18.00%	0.00%	0.00%
Other	2.00%	(2.00%)	(1.00%)
Release of valuation allowance	0.00%	0.00%	(1.00%)
Effective tax rate	46.00%	33.00%	33.00%
Tax benefit recognized with pension plan liquidation	$ 2,100
Pension settlement loss	(24,297)	$ 0	$ 0
Tax benefit recognized with reversal of the valuation allowance	(132)	$ 130	$ 270	$ 7,200
Tax benefit recognized with foreign tax credits	$ 3,700

Income Taxes (Deferred Tax Asse

Income Taxes (Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Deferred tax assets:
Self-insurance accruals	$ 7,791	$ 8,371
Capitalized leases	2,298	2,083
Accrued exit cost	1,074	935
Fixed assets	0	1,638
Interest rate swaps	294	647
Pension, other retirement and compensation plans	12,378	11,570
Other accruals	386	395
Alternative minimum tax credit carryforwards	3,534	5,344
General business credit carryforwards - state and federal	13,541	20,691
Net operating loss carryforwards - state	11,753	12,172
Total deferred tax assets before valuation allowance	53,049	63,846
Less: valuation allowance	(12,567)	(12,395)
Total deferred tax assets	40,482	51,451
Deferred tax liabilities:
Intangible assets	(22,073)	(22,190)
Deferred finance costs	(125)	(102)
Fixed assets	(601)	0
Total deferred tax liabilities	(22,799)	(22,292)
Net deferred tax asset	$ 17,683	$ 29,159

Income Taxes Income Taxes (Unre

Income Taxes Income Taxes (Unrecognized Tax Benefits) (Details) - USD ($)	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance, beginning of year	$ 0	$ 0
Increases related to current-year tax positions	1,180,000	0
Balance, end of year	1,180,000	0
Interest and penalties recognized on unrecognized tax benefits	$ 0	$ 0

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Dec. 28, 2016	Dec. 30, 2015
Valuation Allowance [Line Items]
Tax credit carryforward	$ 13,541	$ 20,691
Alternative minimum tax credit carryforwards	3,534	5,344
Valuation allowance	12,567	$ 12,395
Valuation allowance, amount to be credited to paid-in capital	2,000
General Business Tax Credit Carryforward [Member]
Valuation Allowance [Line Items]
Tax credit carryforward	17,000
Tax credit carryforwards unrecognized	6,900
Alternative Minimum Tax Credit Carryforward [Member]
Valuation Allowance [Line Items]
Alternative minimum tax credit carryforwards	3,500
South Carolina NOL Carryforwards [Member]
Valuation Allowance [Line Items]
Valuation allowance	$ 9,700

Net Income Per Share (Details)

Net Income Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 28, 2016		Sep. 28, 2016		Jun. 29, 2016		Mar. 30, 2016		Dec. 30, 2015		Sep. 30, 2015		Jul. 01, 2015		Apr. 01, 2015		Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Earnings Per Share [Abstract]
Net income	$ 11,274		$ 9,726		$ (11,552)		$ 9,954		$ 8,759		$ 8,950		$ 9,734		$ 8,533		$ 19,402	$ 35,976	$ 32,725
Weighted average shares outstanding - basic (in shares)																	75,325	82,627	86,323
Effect of dilutive share-based compensation awards																	1,881	2,102	2,032
Weighted average shares outstanding - diluted (in shares)																	77,206	84,729	88,355
Basic net income per share	$ 0.16	[1]	$ 0.13	[1]	$ (0.15)	[1]	$ 0.13	[1]	$ 0.11	[2]	$ 0.11	[2]	$ 0.12	[2]	$ 0.10	[2]	$ 0.26	$ 0.44	$ 0.38
Diluted net income per share	$ 0.15	[1]	$ 0.13	[1]	$ (0.15)	[1]	$ 0.13	[1]	$ 0.11	[2]	$ 0.11	[2]	$ 0.11	[2]	$ 0.10	[2]	$ 0.25	$ 0.42	$ 0.37
Anti-dilutive share-based compensation awards (in shares)																	0	0	218
[1]	Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding
[2]	Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding.

Shareholders' Equity (Share Rep

Shareholders' Equity (Share Repurchases) (Details) - USD ($) $ / shares in Units, $ in Thousands, shares in Millions	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Equity, Class of Treasury Stock [Line Items]
Common stock shares repurchased during the period (shares)	4.6	8.5	5.3
Common stock shares repurchased during the period (value in US$)	$ 51,771	$ 92,676	$ 35,990
Share Repurchase Program 2016 [Member]
Equity, Class of Treasury Stock [Line Items]
Share repurchase, authorized amount (dollars)	100,000
Remaining shares to be repurchased (value in US$)	79,200
Share Repurchase Program 2015 [Member]
Equity, Class of Treasury Stock [Line Items]
Share repurchase, authorized amount (dollars)	$ 100,000
Share Repurchase Program 2013 [Member]
Equity, Class of Treasury Stock [Line Items]
Number of shares approved under stock repurchase program (shares)	10
November 2015 Accelerated Share Repurchase [Member]
Equity, Class of Treasury Stock [Line Items]
Share repurchase, authorized amount (dollars)		$ 50,000
Common stock shares repurchased during the period (shares)	1.5	3.5
Volume-weighted average price	$ 9.90
Common stock shares repurchased during the period (value in US$)	$ 13,100	$ 36,900
Remaining shares to be repurchased (value in US$)		$ 13,100
November 2016 Accelerated Share Repurchase [Member]
Equity, Class of Treasury Stock [Line Items]
Share repurchase, authorized amount (dollars)	$ 25,000
Common stock shares repurchased during the period (shares)	1.5
Common stock shares repurchased during the period (value in US$)	$ 18,100
Remaining shares to be repurchased (value in US$)	$ 6,900

Shareholders' Equity Sharehol83

Shareholders' Equity Shareholders' Equity (Components of Accumulated Other Comprehensive Loss) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
AOCI Attributable To Parent, Net Of Tax [Roll Forward]
Accumulated other comprehensive loss, net of tax, beginning balance		$ (23,777)	$ (24,602)	$ (16,842)
Benefit obligation actuarial gain (loss)		(73)	5,737	(12,611)
Net gain (loss)		(342)	(3,894)	1,248
Amortization of net loss	[1]	85	1,812	990
Settlement loss recognized		24,297	0	0
Net change in fair value of derivatives		1,693	(1,444)	(2,389)
Reclassification of derivatives to interest expense	[2]	(789)	(859)
Income tax benefit (expense)		(2,501)	(527)	4,952
Accumulated other comprehensive loss, net of tax, ending balance		(1,407)	(23,777)	(24,602)
Estimated reclassification from other comprehensive income to interest expense related to the interest rate swaps over the next 12 months		700
Pensions [Member]
AOCI Attributable To Parent, Net Of Tax [Roll Forward]
Accumulated other comprehensive loss, net of tax, beginning balance		(22,764)	(24,994)	(18,690)
Benefit obligation actuarial gain (loss)		(73)	5,737	(12,611)
Net gain (loss)		(342)	(3,894)	1,248
Amortization of net loss	[1]	85	1,812	990
Settlement loss recognized		24,297
Income tax benefit (expense)		(2,148)	(1,425)	4,019
Accumulated other comprehensive loss, net of tax, ending balance		(945)	(22,764)	(24,994)
Derivatives [Member]
AOCI Attributable To Parent, Net Of Tax [Roll Forward]
Accumulated other comprehensive loss, net of tax, beginning balance		(1,013)	392	1,848
Net change in fair value of derivatives		1,693	(1,444)	(2,389)
Reclassification of derivatives to interest expense	[2]	(789)	(859)
Income tax benefit (expense)		(353)	898	933
Accumulated other comprehensive loss, net of tax, ending balance		(462)	(1,013)	392
Other Defined Benefit Plans [Member]
AOCI Attributable To Parent, Net Of Tax [Roll Forward]
Settlement loss recognized		$ 0	$ 0	50
Other Defined Benefit Plans [Member] | Pensions [Member]
AOCI Attributable To Parent, Net Of Tax [Roll Forward]
Settlement loss recognized				$ 50
[1]	Before-tax amount that was reclassified from accumulated other comprehensive loss and included as a component of pension expense within general and administrative expenses in our Consolidated Statements of Income. See Note 11 for additional details.
[2]	Amounts reclassified from accumulated other comprehensive loss into income, represent payments made to the counterparty for the effective portions of the interest rate swaps. These amounts are included as a component of interest expense in our Consolidated Statements of Income. We expect to reclassify approximately $0.7 million from accumulated other comprehensive loss related to our interest rate swaps during the next twelve months. See Note 10 for additional details.

Commitments and Contingencies84

Commitments and Contingencies (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015
Guarantor Obligations [Line Items]
Loan amounts outstanding under the loan pools	$ 7.9	$ 8.7
Maximum payments guaranteed	1.3
Liabilities included as a component of other noncurrent liabilities and deferred credits	$ 0.1	$ 0.1
Minimum [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, term	1
Maximum [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, term	5

Commitments and Contingencies85

Commitments and Contingencies (Future Commitments) (Details) $ in Thousands	Dec. 28, 2016USD ($)
Payments due by period:
Less than 1 year	$ 196,372
1-2 years	0
3-4 years	0
5 years and thereafter	0
Total	$ 196,372

Supplemental Cash Flow Inform86

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Supplemental Cash Flow Information [Abstract]
Income taxes paid, net	$ 3,012	$ 5,364	$ 3,802
Interest paid	11,288	8,141	8,170
Noncash investing and financing activities:
Property acquisition payable	0	573	0
Accrued purchase of property	1,445	1,781	635
Issuance of common stock, pursuant to share-based compensation plans	3,597	4,551	1,030
Execution of capital leases	9,597	5,556	3,300
Treasury stock payable	$ 313	$ 185	$ 152

Quarterly Data (Unaudited) (Det

Quarterly Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 28, 2016		Sep. 28, 2016		Jun. 29, 2016		Mar. 30, 2016		Dec. 30, 2015		Sep. 30, 2015		Jul. 01, 2015		Apr. 01, 2015		Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Company restaurant sales	$ 94,592		$ 93,122		$ 89,210		$ 90,386		$ 89,183		$ 89,279		$ 88,629		$ 85,982		$ 367,310	$ 353,073	$ 334,684
Franchise and licensing revenue	35,013		35,264		35,105		34,256		34,842		34,499		34,690		34,189		139,638	138,220	137,611
Total operating revenue	129,605		128,386		124,315		124,642		124,025		123,778		123,319		120,171		506,948	491,293	472,295
Total operating costs and expenses	113,583		110,809		129,148		106,409		109,328		108,055		105,905		104,854		459,949	428,142	414,964
Operating income	16,022		17,577		(4,833)		18,233		14,697		15,723		17,414		15,317		46,999	63,151	57,331
Net income	$ 11,274		$ 9,726		$ (11,552)		$ 9,954		$ 8,759		$ 8,950		$ 9,734		$ 8,533		$ 19,402	$ 35,976	$ 32,725
Basic net income per share	$ 0.16	[1]	$ 0.13	[1]	$ (0.15)	[1]	$ 0.13	[1]	$ 0.11	[2]	$ 0.11	[2]	$ 0.12	[2]	$ 0.10	[2]	$ 0.26	$ 0.44	$ 0.38
Diluted net income per share	$ 0.15	[1]	$ 0.13	[1]	$ (0.15)	[1]	$ 0.13	[1]	$ 0.11	[2]	$ 0.11	[2]	$ 0.11	[2]	$ 0.10	[2]	$ 0.25	$ 0.42	$ 0.37
[1]	Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding
[2]	Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding.

Subsequent Events Subsequent Ev

Subsequent Events Subsequent Event (Details) - USD ($) $ / shares in Units, $ in Thousands, shares in Millions	3 Months Ended		12 Months Ended
	Mar. 29, 2017	Feb. 06, 2017	Dec. 28, 2016	Dec. 30, 2015	Dec. 31, 2014
Subsequent Event [Line Items]
Purchase of treasury stock (in shares)			4.6	8.5	5.3
Purchase of treasury stock			$ 51,771	$ 92,676	$ 35,990
November 2016 Accelerated Share Repurchase [Member]
Subsequent Event [Line Items]
Purchase of treasury stock (in shares)			1.5
Purchase of treasury stock			$ 18,100
Remaining shares to be repurchased (value in US$)			$ 6,900
November 2016 Accelerated Share Repurchase [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Purchase of treasury stock (in shares)	0.5	2
Volume-weighted average price		$ 12.36
Purchase of treasury stock	$ 6,900