Denny's (DENN) 10-K 25 Feb 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 26, 2018	Feb. 20, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	DENNYS CORP
Entity Central Index Key	852,772
Current Fiscal Year End Date	--12-26
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Filer Category	Large Accelerated Filer
Entity Public Float	$ 829.7
Entity Common Stock, Shares Outstanding		61,680,873
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 26, 2018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 26, 2018	Dec. 27, 2017
Current assets:
Cash and cash equivalents	$ 5,026	$ 4,983
Investments	1,709	0
Receivables, net	26,283	21,384
Inventories	2,993	3,134
Assets held for sale	723	0
Prepaid and other current assets	10,866	11,788
Total current assets	47,600	41,289
Property, net	140,004	139,856
Goodwill	39,781	38,269
Intangible assets, net	59,067	57,109
Deferred financing costs, net	2,335	2,942
Deferred income taxes	17,333	16,945
Other noncurrent assets	29,229	27,372
Total assets	335,349	323,782
Current liabilities:
Current maturities of capital lease obligations	3,410	3,168
Accounts payable	29,527	32,487
Other current liabilities	61,790	59,246
Total current liabilities	94,727	94,901
Long-term liabilities:
Long-term debt, less current maturities	286,500	259,000
Capital lease obligations, less current maturities	27,181	27,054
Liability for insurance claims, less current portion	12,199	12,236
Other noncurrent liabilities	48,087	27,951
Total long-term liabilities	373,967	326,241
Total liabilities	468,694	421,142
Shareholders’ equity (deficit)
Common stock $0.01 par value; shares authorized - 135,000; December 26, 2018: 108,585 shares issued and 61,533 shares outstanding; December 27, 2017: 107,740 shares issued and 64,589 shares outstanding	1,086	1,077
Paid-in capital	592,944	594,166
Deficit	(306,414)	(334,661)
Accumulated other comprehensive loss, net of tax	(4,146)	(2,316)
Shareholders’ equity before treasury stock	283,470	258,266
Treasury stock, at cost, 47,052 and 43,151 shares, respectively	(416,815)	(355,626)
Total shareholders’ deficit	(133,345)	(97,360)
Total liabilities and shareholders’ deficit	$ 335,349	$ 323,782

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares shares in Thousands	Dec. 26, 2018	Dec. 27, 2017
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)	108,585	107,740
Common stock, outstanding (in shares)	61,533	64,589
Treasury stock, at cost (in shares)	47,052	43,151

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017		Dec. 28, 2016
Revenue:
Revenue from contract with customer, excluding assessed tax	$ 630,179	$ 529,169	[1]	$ 506,948	[1]
Costs of company restaurant sales:
Product costs	100,532	97,825		90,487
Payroll and benefits	164,314	153,037		142,823
Occupancy	23,228	20,802		19,557
Other operating expenses	60,708	53,049		49,229
Total costs of company restaurant sales	348,782	324,713		302,096
Costs of franchise and license revenue	114,296	39,294		40,805
General and administrative expenses	63,828	66,415		67,960
Depreciation and amortization	27,039	23,720		22,178
Operating (gains), losses and other charges, net	2,620	4,329		26,910
Total operating costs and expenses, net	556,565	458,471		459,949
Operating income	73,614	70,698		46,999
Interest expense, net	20,745	15,640		12,232
Other nonoperating expense (income), net	619	(1,743)		(1,109)
Net income before income taxes	52,250	56,801		35,876
Provision for income taxes	8,557	17,207		16,474
Net income	$ 43,693	$ 39,594		$ 19,402
Basic net income per share	$ 0.69	$ 0.58		$ 0.26
Diluted net income per share	$ 0.67	$ 0.56		$ 0.25
Basic weighted average shares outstanding	63,364	68,077		75,325
Diluted weighted average shares outstanding	65,562	70,403		77,206
Franchisor Owned Outlet [Member]
Revenue:
Revenue from contract with customer, excluding assessed tax	$ 411,932	$ 390,352	[1]	$ 367,310	[1]
Franchise [Member]
Revenue:
Revenue from contract with customer, excluding assessed tax	$ 218,247	$ 138,817		$ 139,638
[1]	As disclosed in Note 2, prior period amounts have not been adjusted under the modified retrospective method of adoption of Topic 606.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 43,693	$ 39,594	$ 19,402
Other comprehensive (loss) income, net of tax:
Minimum pension liability adjustment, net of tax of $53, $(22) and $2,148	155	(37)	21,819
Recognition of unrealized (loss) gain on hedge transactions, net of tax of $(303), $(559) and $353	(1,985)	(872)	551
Other comprehensive (loss) income	(1,830)	(909)	22,370
Total comprehensive income	$ 41,863	$ 38,685	$ 41,772

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Statement of Comprehensive Income [Abstract]
Minimum pension liability adjustment, tax expense (benefit)	$ 53	$ (22)	$ 2,148
Recognition of unrealized gain (loss) on hedged transactions, tax expense (benefit)	$ (303)	$ (559)	$ 353

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	(Deficit) [Member]	Accumulated Other Comprehensive Loss, Net [Member]	Accelerated Share Repurchase 2015 [Member]	Accelerated Share Repurchase 2015 [Member]Treasury Stock [Member]
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
Balance, treasury stock, at cost, shares at Dec. 30, 2015			(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
Balance, treasury stock, at cost, shares at Dec. 28, 2016			(35,757)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	39,594				39,594
Other comprehensive income (loss)	(909)					(909)
Share-based compensation on equity classified awards	8,131			8,131
Purchase of treasury stock	(82,858)		$ (82,858)
Purchase of treasury stock (in shares)			(6,840)					(554)
Equity forward contract settlement	0		$ (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)		398
Exercise of common stock options	655	$ 2		653
Exercise of common stock options (shares)		227
Balance at Dec. 27, 2017	$ (97,360)	$ 1,077	$ (355,626)	594,166	(334,661)	(2,316)
Balance, common stock, share issued at Dec. 27, 2017	107,740	107,740
Balance, treasury stock, at cost, shares at Dec. 27, 2017	(43,151)		(43,151)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 43,693				43,693
Other comprehensive income (loss)	(1,830)					(1,830)
Share-based compensation on equity classified awards	4,325			4,325
Purchase of treasury stock	$ (61,189)		$ (61,189)
Purchase of treasury stock (in shares)	(3,900)		(3,901)
Equity forward contract issuance	$ (6,763)			(6,763)
Issuance of common stock for share-based compensation	0	$ 5		(5)
Issuance of common stock for share-based compensation (in shares)		447
Exercise of common stock options	1,225	$ 4		1,221
Exercise of common stock options (shares)		398
Balance at Dec. 26, 2018	$ (133,345)	$ 1,086	$ (416,815)	$ 592,944	$ (306,414)	$ (4,146)
Balance, common stock, share issued at Dec. 26, 2018	108,585	108,585
Balance, treasury stock, at cost, shares at Dec. 26, 2018	(47,052)		(47,052)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Cash flows from operating activities:
Net income	$ 43,693	$ 39,594	$ 19,402
Adjustments to reconcile net income to cash flows provided by operating activities:
Depreciation and amortization	27,039	23,720	22,178
Operating (gains), losses and other charges, net	2,620	4,329	26,910
Amortization of deferred financing costs	607	596	593
Gain (loss) on investments	(9)	0	0
(Gain) loss on early extinguishments of debt and leases	(171)	130	(5)
Deferred income tax expense	6,193	10,271	8,844
Increase of tax valuation allowance	121	216	132
Share-based compensation	6,038	8,541	7,610
Decrease (increase) in assets:
Receivables	(4,722)	(807)	(2,922)
Inventories	141	(192)	71
Other current assets	921	(2,380)	4,622
Other assets	2	(6,327)	(3,582)
Increase (decrease) in liabilities:
Accounts payable	(5,147)	10,025	4,770
Accrued salaries and vacations	2,175	(6,446)	(7,370)
Accrued taxes	283	(23)	96
Other accrued liabilities	(1,676)	135	(10,217)
Other noncurrent liabilities	(4,418)	(3,113)	30
Net cash flows provided by operating activities	73,690	78,269	71,162
Cash flows from investing activities:
Capital expenditures	(22,025)	(18,811)	(19,749)
Acquisition of restaurants and real estate	(10,416)	(12,353)	(14,282)
Proceeds from disposition of property	3,052	2,318	1,932
Investment purchases	(1,700)	0	0
Collections on notes receivable	2,740	4,405	1,676
Issuance of notes receivable	(3,668)	(2,706)	(2,233)
Net cash flows used in investing activities	(32,017)	(27,147)	(32,656)
Cash flows from financing activities:
Revolver borrowings	136,000	391,900	79,000
Revolver payments	(108,500)	(351,400)	(55,500)
Long-term debt payments	(3,181)	(3,322)	(3,200)
Tax withholding on share-based payements	(1,714)	0	0
Deferred financing costs	0	(1,602)	0
Purchase of treasury stock	(61,237)	(83,050)	(51,643)
Purchase of equity forward contract	(6,763)	0	(6,884)
Proceeds from exercise of stock options	1,225	655	889
Net bank overdrafts	2,540	(1,912)	(247)
Net cash flows used in financing activities	(41,630)	(48,731)	(37,585)
Increase in cash and cash equivalents	43	2,391	921
Cash and cash equivalents at beginning of period	4,983	2,592	1,671
Cash and cash equivalents at end of period	$ 5,026	$ 4,983	$ 2,592

Introduction and Basis of Repor

Introduction and Basis of Reporting	12 Months Ended
	Dec. 26, 2018
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 10 foreign countries with principal concentrations in California ( 23% of total restaurants), Texas ( 11% ) and Florida ( 8% ). At December 26, 2018 , the Denny’s brand consisted of 1,709 restaurants, 1,536 of which were franchised/licensed restaurants and 173 of which were company operated.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 26, 2018
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, Denny’s Realty, LLC and East Main Insurance Company. 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 2018 , 2017 and 2016 each included 52 weeks of operations. Our next 53 week year will be fiscal 2020. Cash and Cash Equivalents. 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 $0.4 million and $1.9 million at December 26, 2018 and December 27, 2017 , 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 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. Intangible Assets . Intangible assets consist primarily of trade names and reacquired franchise rights. Trade names are considered indefinite-lived intangible assets and are not amortized. Reacquired franchise rights are amortized using the straight-line basis over the term of the related franchise 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 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. Marketable Securities. Marketable securities include debt and equity mutual funds that are considered trading securities and are included at fair value as a component of investments and other noncurrent assets in our Consolidated Balance Sheets. Marketable securities included in other noncurrent assets represent the plan assets of our nonqualified deferred compensation plan (the “plan assets”). The plan assets are held in a rabbi trust. Each plan participant’s account is comprised of their contribution, our matching contribution (made prior to 2016) and each participant’s share of earnings or losses in the plan. We have recorded offsetting deferred compensation liabilities as a component of other noncurrent liabilities in our Consolidated Balance Sheets. The realized and unrealized holding gains and losses related to marketable securities are recorded in other income (expense) with an offsetting amount recorded in general and administrative expenses related to deferred compensation plan liabilities. During 2018 , 2017 and 2016 , we incurred a net loss of $1.0 million and net gains of $1.6 million and $0.9 million , respectively, related to marketable securities. 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. 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 26, 2018 and December 27, 2017 were $17.0 million , reflecting a 2.5% discount rate, and $16.9 million , reflecting a 2.0% discount rate, respectively. The related undiscounted amounts at such dates were $18.2 million and $18.1 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. 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. 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 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. Revenues. Effective December 28, 2017, the first day of fiscal 2018, we adopted Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers (Topic 606)” and all subsequent ASUs that modified Topic 606. See the “Newly Adopted Accounting Standards” section of this Note 2 for further information on our adoption and Note 3 for further information about our transition to Topic 606 and the newly required disclosures. Company Restaurant Revenue. Company restaurant revenue is recognized at the point in time when food and beverage products are sold at company restaurants. We present company restaurant sales net of sales-related taxes collected from customers and remitted to governmental taxing authorities. The adoption of Topic 606 did not impact the recognition of company restaurant sales. Franchise Revenue. Franchise and license revenues consist primarily of royalties, advertising revenue, initial and other fees and occupancy revenue. Under franchise agreements we provide franchisees with a license of our brand’s symbolic intellectual property, administration of advertising programs (including local co-operatives), and other ongoing support functions. These services are highly interrelated so we do not consider them to be individually distinct performance obligations, and therefore account for them under Topic 606 as a single performance obligation. Revenue from franchise agreements is recognized evenly over the term of the agreement with the exception of sales-based royalties. Royalty and advertising revenues represent sales-based royalties that are recognized in the period in which the sales occur. Sales-based royalties are variable consideration related to our performance obligation to our franchisees to maintain the intellectual property being licensed. Under our franchise agreements, franchisee advertising contributions must be spent on marketing and related activities. The adoption of Topic 606 did not impact the recognition of royalties. Upon adoption of Topic 606, advertising revenues and expenditures are recorded on a gross basis within the Consolidated Statements of Income. Under the previous guidance of Topic 605, we recorded franchise advertising expense net of contributions from franchisees to our advertising programs, including local co-operatives. While this change materially impacts the gross amount of reported franchise and license revenue and costs of franchise and license revenue, the impact is generally an offsetting increase to both revenue and expense with little, if any, impact on operating income and net income. Initial and other fees consist of initial, successor and assignment franchise fees (“initial franchise fees”). Initial franchise fees are billed and received upon the signing of the franchise agreement. Under Topic 606, recognition of these fees is deferred until the commencement date of the agreement and occurs over time based on the term of the underlying franchise agreement. In the event a franchise agreement is terminated, any remaining deferred fees are recognized in the period of termination. Under the previous guidance, initial franchise fees were recognized upon the opening of a franchise restaurant. Initial and other fees also includes revenue that are distinct from the franchise agreement and are separate performance obligations. Training and other franchise services fees are billed and recognized at a point in time as services are rendered. Similar to advertising revenue, upon adoption of Topic 606, other franchise services fees are recorded on a gross basis within the Consolidated Statements of Income, whereas, under previous guidance, they were netted against the related expenses. Occupancy revenue results from leasing or subleasing restaurants to franchisees and is recognized over the term of the lease agreement. With the exception of initial and other franchise fees, revenues are typically billed and collected on a weekly basis. For 2018 , 2017 and 2016 , our ten largest franchisees accounted for 30% , 31% and 29% of our franchise revenues, respectively. Gift cards. We sell gift cards which have no stated expiration dates in our company restaurants, franchised restaurants and at certain third party retailers. We recognize revenue when a gift card is redeemed in one of our company restaurants. We maintain a gift card liability for cards sold in our company restaurants and for cards sold by third parties. Upon adoption of Topic 606, gift card breakage is recognized proportionally as redemptions occur. Our gift card breakage primarily relates to cards sold by third parties and is recorded as advertising revenue (included as a component of franchise and license revenue). Under previous guidance, we recorded gift card breakage when the likelihood of redemption was remote. Breakage was recorded as a benefit to our advertising fund or reduction to other operating expenses, depending on where the gift cards were sold. Advertising Costs . We expense production costs for radio and television advertising in the year in which the commercials are initially aired. Advertising costs for company restaurants are recorded as a component of other operating expenses in our Consolidated Statements of Income and were $15.0 million , $14.3 million and $13.1 million for 2018 , 2017 and 2016 , respectively. Advertising costs related to franchised restaurants are recorded as a component of franchise and license costs and were $78.3 million in 2018 . Prior to the adoption of Topic 606, franchise advertising expense was recorded net of contributions from franchisees to our advertising programs, including local co-operatives. Advertising costs were $1.9 million (net of franchise contributions of $79.7 million ) and $1.9 million (net of franchise contributions of $76.5 million ) for 2017 and 2016 , respectively. 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 and Losses on Sales of Restaurants Operations to Franchisees, Real Estate and Other Assets. Generally, gains and 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 and 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. Share-based compensation expense is included as a component of general and administrative expenses in our Consolidated Statements of Income. Starting in fiscal 2017, in accordance with the adoption of Accounting Standards Update (“ASU”) 2016-09, we elected to account for forfeitures as they occur. Previously, we estimated potential forfeitures of share-based awards and adjusted the forfeiture rate over the requisite service period to the extent that actual forfeitures differed from such estimates. The cumulative-effect adjustment to retained earnings from previously estimated forfeitures resulted in a $0.4 million increase to opening deficit in fiscal 2017, a $0.2 million increase in deferred tax assets and a $0.6 million increase to additional paid-in capital. Also in accordance with ASU 2016-09, starting in 2017, excess tax benefits recognized related to share-based compensation are included as a component of provision for income taxes in our Consolidated Statements of Income and are classified as operating activities in our Consolidated Statements of Cash Flows. The cumulative-effect adjustment to retained earnings from previously unrecognized excess tax benefits resulted in a $9.0 million increase in deferred tax assets and a decrease to opening deficit in fiscal 2017. 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 was still employed with Denny’s or an affiliate as of the vesting date. 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 28, 2017, the first day of fiscal 2018, we adopted Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers (Topic 606)” and all subsequent ASUs that modified Topic 606. The new guidance clarifies the principles used to recognize revenue for all entities and requires a company to recognize revenue when it transfers goods or services to a customer in an amount that reflects the consideration to which a company expects to be entitled. We elected to apply the modified retrospective method of adoption to those contracts which were not completed as of December 28, 2017. In doing so, we applied the practical expedient to aggregate all contract modifications that occurred before December 28, 2017 in determining the satisfied and unsatisfied performance obligations, the transaction price and the allocation of the transaction price to the satisfied and unsatisfied performance obligations. Results for reporting periods beginning after December 28, 2017 are presented under Topic 606. Prior period amounts are not adjusted and continue to be reported in accordance with our historical accounting under Topic 605 “Revenue Recognition.” Our transition to Topic 606 represents a change in accounting principle. See Note 3 for further information about our transition to Topic 606 and the newly required disclosures. Effective December 28, 2017, we adopted 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. The adoption of this guidance did not have any impact on our Consolidated Financial Statements. Effective December 28, 2017, we adopted ASU 2017-07, “Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.” The new guidance requires an entity to report the service cost component in the same line on the income statement as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside the subtotal of income from operations, if one is presented. If a separate line item is not used, the line item used in the income statement must be disclosed. The adoption of this guidance did not have any impact on our Consolidated Financial Statements. Effective December 28, 2017, we early adopted ASU 2018-02, “Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.” The new guidance allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act of 2017 (the “Tax Act”) and requires certain disclosures about stranded tax effects. Due to the immateriality of the stranded tax effects resulting from the implementation of the Tax Act, we have elected not to reclassify these amounts from accumulated other comprehensive income to retained earnings. Therefore the adoption of this guidance did not have any impact on our Consolidated Financial Statements. Effective December 28, 2017, we early adopted ASU 2017-12, “Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities.” The new update better aligns an entity’s risk management activities and financial reporting for hedging relationships, simplifies the hedge accounting requirements, and improves the disclosures of hedging arrangements. The amended presentation and disclosure guidance has been applied on a prospective basis. The adoption of this guidance did not have any impact on our Consolidated Financial Statements. Effective September 26, 2018, we early adopted ASU 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement,” which modifies the disclosure requirements on fair value measurements. The adoption of this guidance did not have any impact on our disclosures. Effective September 26, 2018, we early adopted ASU 2018-14, “Compensation—Retirement Benefits—Defined Benefit Plans—General (Topic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans,” which modifies the disclosure requirements for defined benefit pension plans and other postretirement plans. The adoption of this guidance had an immaterial impact on our annual disclosures. Effective September 26, 2018, we early adopted ASU 2018-15, “Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract (a consensus of the FASB Emerging Issues Task Force),” which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with

Revenues

Revenues	12 Months Ended
	Dec. 26, 2018
Revenue from Contract with Customer [Abstract]
Revenues	Revenues Our revenues are derived primarily from two sales channels, which we operate as one segment: company restaurants and franchised and licensed restaurants. The following table disaggregates our revenue by sales channels and types of goods or services. Fiscal Year Ended December 26, 2018 December 27, 2017 (1) December 28, 2016 (1) Company restaurant sales $ 411,932 $ 390,352 $ 367,310 Franchise and license revenue: Royalties 101,557 100,631 98,416 Advertising revenue 78,308 — — Initial and other fees 6,422 2,466 2,717 Occupancy revenue 31,960 35,720 38,505 Franchise and license revenue 218,247 138,817 139,638 Total operating revenue $ 630,179 $ 529,169 $ 506,948 (1) As disclosed in Note 2, prior period amounts have not been adjusted under the modified retrospective method of adoption of Topic 606. Financial Statement Impact of Adoption The following tables summarize the impact of adopting Topic 606 on our financial statement line items as of December 26, 2018 and for the quarter and year ended December 26, 2018 . Year ended December 26, 2018 Consolidated Balance Sheet As Reported Adjustments Amounts without adoption of Topic 606 (In thousands) Prepaid and other current assets $ 10,866 $ 509 $ 11,375 Deferred income taxes 17,333 (4,988 ) 12,345 Other current liabilities 61,790 (407 ) 61,383 Other noncurrent liabilities 48,087 (18,370 ) 29,717 Deficit (306,414 ) 14,298 (292,116 ) Quarter ended December 26, 2018 Year ended December 26, 2018 Consolidated Statement of Income As Reported Adjustments Amounts without adoption of Topic 606 As Reported Adjustments Amounts without adoption of Topic 606 (In thousands, except per share amounts) Franchise and license revenue $ 55,160 $ (21,162 ) $ 33,998 $ 218,247 $ (82,815 ) $ 135,432 Costs of franchise and license revenue 28,517 (20,962 ) 7,555 114,296 (81,268 ) 33,028 Provision for income taxes 1,340 (52 ) 1,288 8,557 (400 ) 8,157 Net income 11,503 (148 ) 11,355 43,693 (1,147 ) 42,546 Basic net income per share $ 0.19 $ (0.01 ) $ 0.18 $ 0.69 $ (0.02 ) $ 0.67 Diluted net income per share $ 0.18 $ — $ 0.18 $ 0.67 $ (0.02 ) $ 0.65 Quarter ended December 26, 2018 Year ended December 26, 2018 Consolidated Statement of Comprehensive Income As Reported Adjustments Amounts without adoption of Topic 606 As Reported Adjustments Amounts without adoption of Topic 606 (In thousands) Net income $ 11,503 $ (148 ) $ 11,355 $ 43,693 $ (1,147 ) $ 42,546 Total comprehensive income 4,816 (148 ) 4,668 41,863 (1,147 ) 40,716 Year ended December 26, 2018 Consolidated Statement of Cash Flow As Reported Adjustments Amounts without adoption of Topic 606 (In thousands) Net income $ 43,693 $ (1,147 ) $ 42,546 Deferred income tax expense 6,193 (400 ) 5,793 Changes in assets and liabilities: Other current assets 921 (509 ) 412 Other accrued liabilities (1,676 ) 573 (1,103 ) Other noncurrent liabilities (4,418 ) 1,483 (2,935 ) Net cash flows provided by operating activities 73,690 — 73,690 The following significant changes impacted our financial statement line items as of December 26, 2018 and for the quarter and year ended December 26, 2018 : • Upon adoption of Topic 606, we recorded a cumulative effect adjustment related to previously recognized initial franchise fees resulting in a $21.0 million increase to deferred franchise revenue, a $15.6 million increase to opening deficit and a $5.4 million increase to deferred tax assets. The deferred franchise revenue resulting from the cumulative effect adjustment will be amortized over the remaining lives of the individual franchise agreements. Also upon adoption, we recorded a cumulative effect adjustment to recognize breakage in proportion to redemptions that occurred prior to December 28, 2017 resulting in a decrease of $0.6 million to gift card liability (a component of other current liabilities), a $0.5 million increase to accrued advertising (a component of other current liabilities) and a $0.1 million decrease to opening deficit. • We recognized franchise and license revenue and costs of franchise and license revenue of $19.9 million for the quarter and $78.3 million year-to-date resulting from the recording of advertising revenues and expenditures on a gross basis under Topic 606 versus recording these amounts on a net basis under Topic 605. • We recognized additional franchise and license revenue of $0.2 million for the quarter and $1.5 million year-to-date under Topic 606 than we would have recognized under Topic 605, resulting from the timing of recognition of initial franchise fees. • We recognized franchise and license revenue and costs of franchise and license revenue of $1.0 million for the quarter and $3.0 million year-to-date resulting from the recording of other franchise services fees on a gross basis under Topic 606 versus recording these amount on a net basis under Topic 605. Contract Balances Contract balances related to contracts with customers consists of receivables, deferred franchise revenue and deferred gift card revenue. See Note 5 for details on our receivables. Deferred franchise revenue consists primarily of the unamortized portion of initial franchise fees that are currently being amortized into revenue and amounts related to development agreements and unopened restaurants that will begin amortizing into revenue when the related restaurants are opened. Deferred franchise revenue represents our remaining performance obligations to our franchisees, excluding amounts of variable consideration related to sales-based royalties and advertising. The components of the change in deferred franchise revenue are as follows: (In thousands) Balance, December 27, 2017 $ 1,643 Cumulative effect adjustment recognized upon adoption of Topic 606 20,976 Fees received from franchisees 1,256 Revenue recognized (1) (3,337 ) Balance, December 26, 2018 20,538 Less current portion included in other current liabilities 2,124 Deferred franchise revenue included in other noncurrent liabilities $ 18,414 (1) Of this amount $3.3 million was included in either the deferred franchise revenue balance as of December 27, 2017 or the cumulative effect adjustment. As of December 26, 2018 , the deferred franchise revenue expected to be recognized in the future is as follows: (In thousands) 2019 $ 2,124 2020 1,977 2021 1,796 2022 1,687 2023 1,608 Thereafter 11,346 Deferred franchise revenue $ 20,538 Deferred gift card liabilities consist of the unredeemed portion of gift cards sold in company restaurants and at third party locations. The balance of deferred gift card liabilities represents our remaining performance obligations to our customers. The balance of deferred gift card liabilities as of both December 26, 2018 and December 27, 2017 was $6.5 million . During the year ended December 26, 2018 , we recognized revenue of $1.9 million from gift card redemptions at company restaurants.

Refranchisings and Acquisitions

Refranchisings and Acquisitions	12 Months Ended
	Dec. 26, 2018
Refranchisings [Abstract]
Refranchisings and Acquisitions	Refranchisings and Acquisitions Refranchisings During the years ended December 26, 2018 , December 27, 2017 and December 28, 2016 we sold eight , four and six restaurants to franchisees and recognized related losses of $0.7 million and $0.3 million and a gain of $0.6 million , respectively. The 2018 sales were part of the refranchising and development strategy announced during the fourth quarter of 2018. Gains (losses) on the sale of company owned restaurants are included as a component of operating (gains), losses and other charges, net. See Note 9 . As of December 26, 2018 , we have recorded assets held for sale at their carrying amount of $0.7 million related to three company owned restaurants and one piece of real estate . There were no assets held for sale as of December 27, 2017 . The fair value of assets held for sale is based upon Level 2 inputs, which include sales agreements. Acquisitions 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 following table summarizes our acquisition activity. December 26, 2018 December 27, 2017 December 28, 2016 (Dollars in thousands) Restaurants acquired from franchisees (1) 6 11 10 Purchase price allocation: Reacquired franchise rights $ 5,434 $ 4,476 $ 9,544 Property 1,121 1,293 2,277 Goodwill 1,574 3,022 1,827 Intangibles — — 40 Total purchase price $ 8,129 $ 8,791 $ 13,688 Capital leases recorded $ 2,409 $ 2,321 $ 3,441 (1) 2017 includes one restaurant acquired from a former franchisee.

Receivables

Receivables	12 Months Ended
	Dec. 26, 2018
Receivables [Abstract]
Receivables	Receivables Receivables, net were comprised of the following: December 26, 2018 December 27, 2017 (In thousands) Receivables, net: Trade accounts receivable from franchisees $ 11,459 $ 10,688 Financing receivables from franchisees 3,211 5,084 Vendor receivables 4,016 3,256 Credit card receivables 5,955 1,870 Other 1,942 762 Allowance for doubtful accounts (300 ) (276 ) Total receivables, net $ 26,283 $ 21,384 Other noncurrent assets: Financing receivables from franchisees $ 1,528 $ 427 During the year ended December 26, 2018 , we recorded an allowance for doubtful accounts of $0.2 million of financing receivables from a franchisee. Also, as of December 26, 2018 , there were $1.0 million of insurance receivables, which are included as a component of other receivables in the above table, that primarily related to hurricane damages incurred during the prior year and other property damage incurred during the current year.

Property

Property	12 Months Ended
	Dec. 26, 2018
Property, Plant and Equipment [Abstract]
Property	Property Property, net consisted of the following: December 26, 2018 December 27, 2017 (In thousands) Land $ 33,566 $ 32,506 Buildings and leasehold improvements 241,990 243,872 Other property and equipment 68,315 67,786 Total property owned 343,871 344,164 Less accumulated depreciation 226,620 227,959 Property owned, net 117,251 116,205 Buildings, vehicles and other equipment held under capital leases 38,279 39,017 Less accumulated amortization 15,526 15,366 Property held under capital leases, net 22,753 23,651 Total property, net $ 140,004 $ 139,856 The following table reflects the property assets, included in the table above, which were leased to franchisees: December 26, 2018 December 27, 2017 (In thousands) Land $ 16,730 $ 15,490 Buildings and leasehold improvements 53,790 54,948 Total property owned, leased to franchisees 70,520 70,438 Less accumulated depreciation 46,354 48,225 Property owned, leased to franchisees, net 24,166 22,213 Buildings held under capital leases, leased to franchisees 5,776 6,060 Less accumulated amortization 2,746 3,300 Property held under capital leases, leased to franchisees, net 3,030 2,760 Total property leased to franchisees, net $ 27,196 $ 24,973 Depreciation expense, including amortization of property under capital leases, for 2018 , 2017 and 2016 was $23.0 million , $21.2 million and $20.6 million , respectively. Substantially all owned property is pledged as collateral for our Credit Facility. See Note 12 .

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 26, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets The following table reflects the changes in carrying amounts of goodwill: December 26, 2018 December 27, 2017 (In thousands) Balance, beginning of year $ 38,269 $ 35,233 Additions related to acquisitions 1,574 3,022 Adjustments related to the sale of restaurants (62 ) 14 Balance, end of year $ 39,781 $ 38,269 Intangible assets were comprised of the following: December 26, 2018 December 27, 2017 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization (In thousands) Intangible assets with indefinite lives: Trade names $ 44,087 $ — $ 44,080 $ — Liquor licenses 166 — 166 — Intangible assets with definite lives: Reacquired franchise rights 19,933 5,119 15,252 2,389 Intangible assets $ 64,186 $ 5,119 $ 59,498 $ 2,389 The weighted-average life of the reacquired franchise rights is approximately eight years. The amortization expense for definite-lived intangibles and other assets for 2018 , 2017 and 2016 was $4.1 million , $2.5 million and $1.5 million , respectively. Estimated amortization expense for intangible assets with definite lives in the next five years is as follows: (In thousands) 2019 $ 3,185 2020 2,667 2021 1,648 2022 1,495 2023 1,105 We performed an annual impairment test as of December 26, 2018 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. 26, 2018
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other Current Liabilities Other current liabilities consisted of the following: December 26, 2018 December 27, 2017 (In thousands) Accrued payroll $ 23,395 $ 20,998 Accrued insurance, primarily current portion of liability for insurance claims 7,323 6,922 Accrued taxes 7,667 7,384 Accrued advertising 7,413 8,417 Gift cards 6,546 6,480 Other 9,446 9,045 Other current liabilities $ 61,790 $ 59,246

Operating (Gains), Losses and O

Operating (Gains), Losses and Other Charges, Net	12 Months Ended
	Dec. 26, 2018
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 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Pension settlement loss $ — $ — $ 24,297 Software implementation costs — 5,247 — (Gains) losses on sales of assets and other, net (513 ) (1,729 ) 29 Restructuring charges and exit costs 1,575 485 1,486 Impairment charges 1,558 326 1,098 Operating (gains), losses and other charges, net $ 2,620 $ 4,329 $ 26,910 Gains on sales of assets and other, net of $0.5 million for the year ended December 26, 2018 primarily related to gains of $1.2 million of insurance settlements on fire-damaged and hurricane-damaged restaurants, partially offset by $0.7 million of losses on sales of company owned units to franchisees. See Note 4 for details on refranchisings. Gains on the sales of assets and other, net of $1.7 million for the year ended December 27, 2017 primarily related to real estate sold to franchisees. Software implementation costs of $5.2 million for the year ended December 27, 2017 were the result of our investment in a new cloud-based Enterprise Resource Planning system. The pre-tax pension settlement loss of $24.3 million related to the completion of the liquidation of the Advantica Pension Plan during the year ended December 28, 2016. See Note 13 for details on the Pension Plan liquidation. Restructuring charges and exit costs were comprised of the following: Fiscal Year Ended December 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Exit costs $ 518 $ 385 $ 591 Severance and other restructuring charges 1,057 100 895 Total restructuring charges and exit costs $ 1,575 $ 485 $ 1,486 Exit costs are primarily comprised of lease costs related to closed restaurants. The components of the change in accrued exit cost liabilities were as follows: December 26, 2018 December 27, 2017 (In thousands) Balance, beginning of year $ 1,180 $ 1,896 Exit costs (1) 518 385 Payments, net of sublease receipts (615 ) (1,189 ) Interest accretion 72 88 Balance, end of year 1,155 1,180 Less current portion included in other current liabilities 546 345 Long-term portion included in other noncurrent liabilities $ 609 $ 835 (1) Included as a component of operating (gains), losses and other charges, net. The increase in severance and other restructuring charges for the year ended December 26, 2018 , was primarily the result of positions eliminated as part of our refranchising and development strategy announced during the fourth quarter. As of December 26, 2018 and December 27, 2017 , we had accrued severance and other restructuring charges of $0.6 million and less than $0.1 million , respectively. The balance as of December 26, 2018 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) 2019 $ 532 2020 177 2021 178 2022 178 2023 166 Thereafter — Total 1,231 Less imputed interest 76 Present value of exit cost liabilities $ 1,155 The present value of exit cost liabilities is net of $1.2 million of subleases. See Note 10 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 $1.6 million for the year ended December 26, 2018 primarily related to the impairment of an underperforming unit. Impairment charges of $0.3 million for the year ended December 27, 2017 related to the relocation of two high-performing company restaurants due to the loss of property control. Impairment charges of $1.1 million for the year ended December 28, 2016 resulted primarily from the impairment of restaurants identified as assets held for sale.

Leases

Leases	12 Months Ended
	Dec. 26, 2018
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 26, 2018 were as follows: Commitments Lease Receipts Capital Operating Operating (In thousands) 2019 $ 9,271 $ 23,504 $ 21,001 2020 8,664 20,161 18,493 2021 8,010 17,316 16,573 2022 7,320 14,646 14,887 2023 6,451 11,881 12,932 Thereafter 33,670 49,004 65,273 Total 73,386 $ 136,512 $ 149,159 Less imputed interest 42,795 Present value of capital lease obligations $ 30,591 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 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Rental expense: Included as a component of occupancy: Base rents $ 10,272 $ 9,315 $ 8,602 Contingent rents 3,074 3,168 3,351 Included as a component of costs of franchise and license expense: Base rents $ 15,108 $ 17,674 $ 19,883 Contingent rents $ 2,629 $ 2,864 $ 3,077 Total rental expense $ 31,083 $ 33,021 $ 34,913 Rental income: Included as a component of franchise and license revenue: Base rents $ 22,831 $ 25,781 $ 28,183 Contingent rents 4,662 5,042 5,337 Total rental income $ 27,493 $ 30,823 $ 33,520

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 26, 2018
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) (In thousands ) Fair value measurements as of December 26, 2018: Deferred compensation plan investments (1) $ 11,235 $ 11,235 $ — $ — Interest rate swaps, net (2) (4,475 ) — (4,475 ) — Investments (3) 1,709 — 1,709 — Total $ 8,469 $ 11,235 $ (2,766 ) $ — Fair value measurements as of December 27, 2017: Deferred compensation plan investments (1) $ 12,663 $ 12,663 $ — $ — Interest rate swaps (2) $ (2,187 ) $ — $ (2,187 ) $ — Total $ 10,476 $ 12,663 $ (2,187 ) $ — (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 12 for details on the interest rate swaps. (3) The fair value of investments is valued using a readily determinable net asset value per share based on the fair value of the underlying securities. There are no significant redemption restrictions associated with these investments. See Note 4 for the disclosures related to the fair value of assets held for sale and acquired franchised restaurants.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 26, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consisted of the following: December 26, 2018 December 27, 2017 (In thousands) Revolving loans $ 286,500 $ 259,000 Capital lease obligations 30,591 30,222 Total long-term debt 317,091 289,222 Less current maturities 3,410 3,168 Noncurrent portion of long-term debt $ 313,681 $ 286,054 There are no future maturities of long-term debt due in 2019 through 2021. The $286.5 million of revolving loans are due October 26, 2022 . Denny’s Corporation and certain of its subsidiaries have a credit facility consisting of a five -year $400 million senior secured revolver (with a $30 million letter of credit sublimit). The credit facility includes an accordion feature that would allow us to increase the size of the revolver to $450 million . As of December 26, 2018 , we had outstanding revolver loans of $286.5 million and outstanding letters of credit under the senior secured revolver of $19.8 million . These balances resulted in availability of $93.7 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 4.43% and 3.42% as of December 26, 2018 and December 27, 2017 , respectively. Taking into consideration the interest rate swaps, the weighted-average interest rate of outstanding revolver loans was 4.48% and 3.32% as of December 26, 2018 and December 27, 2017 , respectively. A commitment fee, which is based on our consolidated leverage ratio, is paid on the unused portion of the credit facility and was 0.30% as of December 26, 2018 . Borrowings under the credit facility bear a tiered interest rate, also based on our leverage ratio, and was set at LIBOR plus 200 basis points as of December 26, 2018 . The credit facility is available for working capital, capital expenditures and other general corporate purposes. The credit facility is guaranteed by Denny's and its material subsidiaries and is secured by assets of Denny's and its subsidiaries, including the stock of its subsidiaries (other than our insurance captive subsidiary). 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. We were in compliance with all financial covenants as of December 26, 2018 . Interest Rate Hedges We have interest rate swaps to hedge a portion of the forecasted 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 forecasted notional debt obligations. Under the interest rate swaps, we pay a fixed rate on the notional amount in addition to the current interest rate as determined by our consolidated leverage ratio in effect at the time. A summary of our interest rate swaps as of December 26, 2018 is as follows: Trade Date Effective Date Maturity Date Notional Amount Fixed Rate (In thousands) March 20, 2015 March 29, 2018 March 31, 2025 $ 120,000 2.44 % October 1, 2015 March 29, 2018 March 31, 2026 50,000 2.46 % February 15, 2018 March 31, 2020 December 31, 2033 80,000 (1) 3.19 % (1) The notional amount of the swaps entered into on February 15, 2018 increases annually beginning September 30, 2020 until they reach the maximum notional amount of $425.0 million on September 28, 2029. As of December 26, 2018 , the fair value of the interest rate swaps was a net liability of $4.5 million , which is comprised of assets of $1.8 million recorded as a component of other noncurrent assets and liabilities of $6.2 million recorded as a component of other noncurrent liabilities in our Consolidated Balance Sheets. See Note 17 for the amounts recorded in accumulated other comprehensive loss related to the interest rate swaps.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 26, 2018
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans We maintain several defined contribution plans and defined benefit plans which cover a substantial number of employees. 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, we match up to a maximum of 4% 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 annual salary and up to 100% of bonuses and incentive compensation awards, on a pre-tax basis. There are no matching contributions made under this plan. We made total contributions of $2.2 million , $2.0 million and $2.2 million for 2018 , 2017 and 2016 , respectively, under these plans. Defined Benefit Plans Benefits under our defined benefit plans are based upon each employee’s years of service and average salary. The following table provides a reconciliation of the changes in the benefit obligations, plan assets, and funded status of our defined benefit plans: December 26, 2018 December 27, 2017 (In thousands) Change in Benefit Obligation: Benefit obligation at beginning of year $ 2,608 $ 2,639 Interest cost 76 83 Actuarial (gains) losses (96 ) 172 Benefits paid (195 ) (195 ) Settlements — (91 ) Benefit obligation at end of year $ 2,393 $ 2,608 Accumulated benefit obligation $ 2,393 $ 2,608 Change in Plan Assets: Fair value of plan assets at beginning of year $ — $ — Employer contributions 195 286 Benefits paid (195 ) (195 ) Settlements — (91 ) Fair value of plan assets at end of year $ — $ — Funded status at end of year $ (2,393 ) $ (2,608 ) Amounts recognized on the balance sheet: Other current liabilities $ (584 ) $ (280 ) Other noncurrent liabilities (1,809 ) (2,328 ) Net amount recognized $ (2,393 ) $ (2,608 ) Amounts in accumulated other comprehensive loss not yet reflected in net period benefit cost: Unamortized actuarial losses, net $ (885 ) $ (1,093 ) Other changes in plan assets and benefit obligations recognized in accumulated other comprehensive loss: Benefit obligation actuarial gain (loss) $ 96 $ (172 ) Amortization of net loss 112 92 Settlement loss recognized — 21 Other comprehensive income (loss) $ 208 $ (59 ) The components of net periodic benefit cost were as follows: Fiscal Year Ended December 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Interest cost $ 76 $ 83 $ 91 Amortization of net loss 112 92 85 Settlement loss recognized — 21 — Net periodic benefit cost $ 188 $ 196 $ 176 Assumptions The discount rates used to determine the benefit obligations as of December 26, 2018 and December 27, 2017 were 3.83% and 3.08% , respectively. The discount rates used to determine net period pension costs for 2018 , 2017 and 2016 were 3.08% , 3.31% and 3.62% , respectively. 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. Contributions and Expected Future Benefit Payments We made contributions of $0.2 million and $0.3 million to our defined benefit plans during the years ended December 26, 2018 and December 27, 2017 , respectively. We expect to contribute $0.6 million to our defined benefit plans during 2019 . Benefits expected to be paid for each of the next five years and in the aggregate for the five fiscal years from 2023 through 2027 are as follows: Defined Benefit Plans (In thousands) 2019 $ 584 2020 263 2021 236 2022 300 2023 393 2024 through 2028 724 Terminated Pension Plan During 2014, our Board of Directors approved the termination and liquidation of the Advantica Pension Plan (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 $0.1 million of service cost and pre-tax settlement loss of $24.3 million related to the liquidation (included as a component of operating (gains), losses and other charges), reflecting the recognition of unamortized actuarial losses that were recorded in accumulated other comprehensive income. See Note 9 and Note 17 .

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 26, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	Share-Based Compensation Share-Based Compensation Plans We maintain four share-based compensation plans under which stock options and other awards granted to our employees and directors are outstanding. Currently, the Denny’s Corporation 2017 Omnibus Incentive Plan (the “2017 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 26, 2018 , there were 3.6 million shares available for grant under the 2017 Omnibus Plan. In addition, we have 0.7 million shares available to be issued outside of the 2017 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 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Performance share awards $ 5,039 $ 7,838 $ 7,236 Restricted stock units for board members 999 703 374 Total share-based compensation $ 6,038 $ 8,541 $ 7,610 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 $1.6 million , $3.3 million and $3.0 million during the years ended December 26, 2018 , December 27, 2017 and December 28, 2016 , respectively. Performance Share Units We primarily grant performance share 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 performance share 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 performance share units activity during the year ended December 26, 2018 : Units Weighted Average Grant Date Fair Value (In thousands) Outstanding, beginning of year 1,737 $ 11.11 Granted 471 $ 16.97 Vested (489 ) $ 11.43 Forfeited (31 ) $ 11.65 Outstanding, end of year 1,688 $ 12.65 Convertible, end of year 630 $ 9.47 During the year ended December 26, 2018 , and included in the performance share units activity table above, we granted certain employees approximately 0.2 million performance shares that vest based on the total shareholder return (“TSR”) of our common stock compared to the TSRs of a group of peer companies and 0.3 million performance shares that vest based on our Adjusted EPS 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 $18.17 per share. The performance shares based on the Adjusted EPS growth rate have a grant date fair value of $15.93 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 26, 2018 . The performance period for these performance shares is the three year fiscal period beginning December 28, 2017 and ending December 30, 2020. 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 2018 , 2017 and 2016 , the weighted average grant date fair value of awards granted was $16.97 , $12.59 and $9.47 , respectively. We made payments of $0.2 million , $3.9 million and $2.5 million in cash during 2018 , 2017 and 2016 , respectively, related to converted performance share units. The intrinsic value of units converted was $9.8 million , $5.0 million and $3.5 million during 2018 , 2017 and 2016 , respectively. As of December 26, 2018 and December 27, 2017 , we had accrued compensation of $0.4 million and $0.4 million , respectively, included as a component of other current liabilities and $0.2 million and $0.4 million , respectively, included as a component of other noncurrent liabilities in our Consolidated Balance Sheets, which represents future estimated payroll taxes. As of December 26, 2018 , we had $8.6 million of unrecognized compensation cost related to unvested performance share unit awards granted, which is expected to be recognized over a weighted average of 1.9 years . Restricted Stock Units During the year ended December 26, 2018 , we granted approximately 0.1 million restricted stock units (which are equity classified) with a weighted average grant date fair value of $15.46 per unit to non-employee members of our Board of Directors. The restricted stock units vest after a one year service period. A director may elect to convert these awards into shares of common stock 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 year ended December 26, 2018 , 0.2 million restricted stock units were converted into shares of common stock. There were 0.8 million and 0.9 million restricted stock units outstanding as of December 26, 2018 and December 27, 2017 , respectively. As of December 26, 2018 , we had approximately $0.4 million of unrecognized compensation cost related to all unvested restricted stock unit awards outstanding, which is expected to be recognized over a weighted average of 0.4 years . Stock Options Prior to 2012, stock options were granted that vest evenly over three 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 2018 , 2017 or 2016 . The following table summarizes information about stock options outstanding and exercisable at December 26, 2018 : Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value (In thousands, except per share amounts) Outstanding, beginning of year 900 $ 3.04 Exercised (398 ) $ 3.08 Outstanding, end of year 502 $ 3.02 1.50 $ 6,649 Exercisable, end of year 502 $ 3.02 1.50 $ 6,649 The total intrinsic value of the options exercised was $4.9 million , $2.3 million and $1.4 million during the years ended December 26, 2018 , December 27, 2017 and December 28, 2016 , respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 26, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provisions for income taxes were as follows: Fiscal Year Ended December 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Current: Federal $ (632 ) $ 3,688 $ 4,270 State and local 1,833 2,071 2,316 Foreign 1,042 961 912 Deferred: Federal 5,432 10,075 8,225 State and local 761 196 619 Increase of valuation allowance 121 216 132 Total provision for income taxes $ 8,557 $ 17,207 $ 16,474 The reconciliation of income taxes at the U.S. federal statutory tax rate to our effective tax rate was as follows: December 26, 2018 December 27, 2017 December 28, 2016 Statutory provision rate 21 % 35 % 35 % State and local taxes, net of federal income tax benefit 6 5 9 Wage addback on income tax credits earned — 2 3 General business credits generated (5 ) (5 ) (9 ) Foreign tax credits generated (2 ) (2 ) (12 ) Pension plan liquidation — — 18 Share-based compensation (3 ) (3 ) — Impact of tax reform — (3 ) — Other (1 ) 1 2 Effective tax rate 16 % 30 % 46 % On December 22, 2017, The Tax Cut and Jobs Act of 2017 (the “Tax Act”) was signed into law. The Tax Act reduces the U.S. statutory tax rate from 35% to 21% for years after 2017. Accordingly, we revalued our deferred taxes as of December 27, 2017 to reflect the reduced rate that will apply in future periods when these deferred taxes are realized. The net tax benefit recognized in 2017 related to the Tax Act was $1.6 million . The 2018 rate was primarily impacted by the Tax Act statutory tax rate reduction, state taxes and the generation of employment and foreign tax credits. In addition, the 2018 rate benefited $1.4 million from items related to share-based compensation. For the 2017 period, the difference in the overall effective rate from the U.S. statutory rate was primarily due to state taxes and the generation of employment and foreign tax credits. The 2017 rate also benefited $1.7 million from share-based compensation and $1.6 million from the revaluing of deferred tax assets and liabilities required under the Tax Act. 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 rate was 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 26, 2018 December 27, 2017 (In thousands) Deferred tax assets: Self-insurance accruals $ 4,647 $ 4,364 Capitalized leases 2,045 1,718 Accrued exit cost 445 487 Interest rate swaps 1,157 566 Pension, other retirement and compensation plans 10,568 10,328 Deferred income 5,099 609 Other accruals 633 — Alternative minimum tax credit carryforwards 928 3,534 General business and foreign tax credit carryforwards - state and federal 11,061 13,355 Net operating loss carryforwards - state 13,899 14,096 Total deferred tax assets before valuation allowance 50,482 49,057 Less: valuation allowance (13,199 ) (13,078 ) Total deferred tax assets 37,283 35,979 Deferred tax liabilities: Intangible assets (14,631 ) (14,578 ) Deferred finance costs (286 ) (111 ) Fixed assets (5,033 ) (4,179 ) Other accruals — (166 ) Total deferred tax liabilities (19,950 ) (19,034 ) Net deferred tax asset $ 17,333 $ 16,945 At December 26, 2018 , we had available, on a consolidated basis, federal general business credit carryforwards of approximately $7.4 million , most of which expire between years 2036 and 2038. We also had available alternative minimum tax (“AMT”) credit carryforwards of approximately $0.9 million , which under the Tax Act are now considered refundable credits estimated to be fully received by 2019. We will continue to include the AMT credits in our deferred tax assets until they are fully refunded or utilized. 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 $13.2 million of remaining valuation allowance, approximately $11.8 million represents South Carolina net operating loss carryforwards that will never be utilized. 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 26, 2018 . 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 26, 2018 December 27, 2017 (In thousands) Balance, beginning of year $ 1,469 $ 1,180 Increases related to current-year tax positions 941 — Increases related to prior-year tax positions 530 289 Balance, end of year $ 2,940 $ 1,469 There was no interest expense associated with unrecognized tax benefits for the year ended December 26, 2018 and less than $0.1 million of interest expense associated with unrecognized tax benefits for the year ended December 27, 2017 . 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 2015. We are currently under federal audit by the Internal Revenue Service for tax year 2016. We remain subject to examination for U.S. federal taxes for 2015, 2017 and 2018 and in the following major state jurisdictions: California (2014-2018), Florida (2015-2018) and Texas (2014-2018).

Net Income Per Share

Net Income Per Share	12 Months Ended
	Dec. 26, 2018
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 26, 2018 December 27, 2017 December 28, 2016 (In thousands, except per share amounts) Net income $ 43,693 $ 39,594 $ 19,402 Weighted average shares outstanding - basic 63,364 68,077 75,325 Effect of dilutive share-based compensation awards 2,198 2,326 1,881 Weighted average shares outstanding - diluted 65,562 70,403 77,206 Basic net income per share $ 0.69 $ 0.58 $ 0.26 Diluted net income per share $ 0.67 $ 0.56 $ 0.25 Anti-dilutive share-based compensation awards — 606 —

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 26, 2018
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 2017 and 2016, the Board approved share repurchase programs for $200 million and $100 million of our common stock, respectively. In recent years, as part of our previously authorized share repurchase programs, we have entered into variable term, capped accelerated share repurchase (“ASR”) agreements to repurchase our common stock. Pursuant to the terms of these ASR agreements, we pay cash, receive an initial delivery of shares of our common stock (which represents the minimum shares to be delivered based on the cap price) and record treasury stock related to these shares. The remaining balance is recorded as an equity forward contract. When settled, the final delivery of shares is received and treasury stock is recorded related to the additional shares. The total number of shares repurchased is based on a combined discounted volume-weighted average price (“VWAP”) per share, which is determined based on the average of the daily VWAP of our common stock, less a fixed discount, over the term of the ASR agreement. During 2016, we settled the $50 million ASR agreement with Wells Fargo Bank, National Association that we entered into during 2015 (the “2015 ASR”), recording $13.1 million of treasury stock related to the final delivery of an additional 1.5 million shares of our common stock based on a combined discounted VWAP of $9.90 per share. In November 2016, we entered into a $25 million ASR agreement with MUFG Securities EMEA plc (“MUFG”) (the “2016 ASR”). 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. During 2017, we settled the 2016 ASR agreement, recording $6.9 million of treasury stock related to the final delivery of an additional 0.5 million shares of our common stock based on a combined discounted VWAP of $12.36 per share. In November 2018, we entered into a $25 million ASR agreement with MUFG (the “2018 ASR”). We paid $25 million in cash and received approximately 1.1 million shares of our common stock (which represents the minimum shares to be delivered based on the cap price) and recorded $18.2 million of treasury stock related to these shares. The remaining balance of $6.8 million was recorded as additional paid-in capital in shareholders’ equity as of December 26, 2018 as an equity forward contract. During 2018 , including shares repurchased under the 2018 ASR, we repurchased a total of 3.9 million shares of our common stock for $61.2 million . In addition to the settlement of the 2016 ASR agreement, during 2017 , we repurchased a total of 6.8 million shares for $82.9 million , thus completing the 2016 repurchase program. In addition to the settlement of the 2015 ASR agreement, during 2016 , we repurchased 4.6 million shares for $51.8 million , thus completing the 2015 repurchase program. As of December 26, 2018 , there was $128.4 million remaining under the 2017 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 30, 2015 $ (22,764 ) $ (1,013 ) $ (23,777 ) Benefit obligation actuarial loss (1,018 ) — (1,018 ) Net gain 603 — 603 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 (2,148 ) (353 ) (2,501 ) Balance as of December 28, 2016 $ (945 ) $ (462 ) $ (1,407 ) Benefit obligation actuarial loss (172 ) — (172 ) Amortization of net loss (1) 92 — 92 Settlement loss recognized 21 — 21 Net change in fair value of derivatives — (1,359 ) (1,359 ) Reclassification of derivatives to interest expense (2) — (72 ) (72 ) Income tax benefit 22 559 581 Balance as of December 27, 2017 $ (982 ) $ (1,334 ) $ (2,316 ) Benefit obligation actuarial gain 96 — 96 Amortization of net loss (1) 112 — 112 Net change in fair value of derivatives — (2,595 ) (2,595 ) Reclassification of derivatives to interest expense (2) — 307 307 Income tax (expense) benefit (53 ) 303 250 Balance as of December 26, 2018 $ (827 ) $ (3,319 ) $ (4,146 ) (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 13 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 $0.2 million from accumulated other comprehensive loss related to our interest rate swaps during the next twelve months. See Note 12 for additional details.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 26, 2018
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 less than three years. Payments under these guarantees would result from the inability of a franchisee to fund required payments when due. Through December 26, 2018 , no events had occurred that caused us to make payments under the guarantees. There were $2.5 million and $5.1 million of loans outstanding under these programs as of December 26, 2018 and December 27, 2017 , respectively. As of December 26, 2018 , the maximum amount payable under the loan guarantees was $0.9 million . As a result of these guarantees, we have recorded liabilities of less than $0.1 million as of December 26, 2018 and December 27, 2017 , 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 26, 2018 consist of the following: (In thousands) Less than 1 year $ 202,165 1-2 years — 3-4 years — 5 years and thereafter — Total $ 202,165 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. 26, 2018
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	Supplemental Cash Flow Information Fiscal Year Ended December 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Income taxes paid, net $ 3,254 $ 6,367 $ 3,012 Interest paid $ 19,447 $ 14,636 $ 11,288 Noncash investing and financing activities: Notes received in connection with disposition of property $ — $ 1,750 $ — Property acquisition payable $ — $ 500 $ — Accrued purchase of property $ 178 $ 531 $ 1,445 Insurance proceeds receivable $ 653 $ 364 $ — Issuance of common stock, pursuant to share-based compensation plans $ 4,671 $ 4,961 $ 3,597 Execution of capital leases $ 3,623 $ 6,573 $ 9,597 Treasury stock payable $ 72 $ 120 $ 313

Quarterly Data (Unaudited)

Quarterly Data (Unaudited)	12 Months Ended
	Dec. 26, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Data (Unaudited)	Selected consolidated financial data for each quarter of fiscal 2018 and 2017 are set forth below: Fiscal Year Ended December 26, 2018 (1) First Quarter Second Quarter Third Quarter Fourth Quarter (In thousands, except per share data) Company restaurant sales $ 101,193 $ 102,741 $ 103,609 $ 104,389 Franchise and license revenue 54,080 54,593 54,414 55,160 Total operating revenue 155,273 157,334 158,023 159,549 Total operating costs and expenses, net 138,848 138,374 139,554 139,789 Operating income $ 16,425 $ 18,960 $ 18,469 $ 19,760 Net income $ 9,759 $ 11,626 $ 10,805 $ 11,503 Basic net income per share (2) $ 0.15 $ 0.18 $ 0.17 $ 0.19 Diluted net income per share (2) $ 0.15 $ 0.18 $ 0.16 $ 0.18 (1) During 2018, we adopted ASU 2014-09, which clarifies the principles used to recognize revenue. We elected to apply the modified retrospective method of adoption; therefore, results for reporting periods after December 28, 2017 are presented under the new guidance and prior period amounts have not been adjusted. The increase in operating revenue was primarily the result of recognizing advertising revenue on a gross basis versus recording it on a net basis as previously reported. See Note 3 to our Consolidated Financial Statements for details. (2) Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding. Fiscal Year Ended December 27, 2017 First Quarter Second Quarter Third Quarter Fourth Quarter (In thousands, except per share data) Company restaurant sales $ 93,779 $ 98,355 $ 97,915 $ 100,303 Franchise and license revenue 34,131 35,021 34,469 35,196 Total operating revenue 127,910 133,376 132,384 135,499 Total operating costs and expenses, net 111,609 116,367 113,849 116,646 Operating income $ 16,301 $ 17,009 $ 18,535 $ 18,853 Net income $ 8,373 $ 8,749 $ 9,325 $ 13,147 Basic net income per share (1) $ 0.12 $ 0.13 $ 0.14 $ 0.20 Diluted net income per share (1) $ 0.11 $ 0.12 $ 0.13 $ 0.19 (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. 26, 2018
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events We performed an evaluation of subsequent events and determined that no events required disclosure.

(Policies)

(Policies)	12 Months Ended
	Dec. 26, 2018
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, Denny’s Realty, LLC and East Main Insurance Company. 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.
Cash and Cash Equivalents	Cash and Cash Equivalents. 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 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.
Intangible Assets	Intangible Assets . Intangible assets consist primarily of trade names and reacquired franchise rights. Trade names are considered indefinite-lived intangible assets and are not amortized. Reacquired franchise rights are amortized using the straight-line basis over the term of the related franchise 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 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.
Marketable Securities	Marketable Securities. Marketable securities include debt and equity mutual funds that are considered trading securities and are included at fair value as a component of investments and other noncurrent assets in our Consolidated Balance Sheets. Marketable securities included in other noncurrent assets represent the plan assets of our nonqualified deferred compensation plan (the “plan assets”). The plan assets are held in a rabbi trust. Each plan participant’s account is comprised of their contribution, our matching contribution (made prior to 2016) and each participant’s share of earnings or losses in the plan. We have recorded offsetting deferred compensation liabilities as a component of other noncurrent liabilities in our Consolidated Balance Sheets. The realized and unrealized holding gains and losses related to marketable securities are recorded in other income (expense) with an offsetting amount recorded in general and administrative expenses related to deferred compensation plan liabilities.
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. 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. 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 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.
Revenues	Revenues. Effective December 28, 2017, the first day of fiscal 2018, we adopted Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers (Topic 606)” and all subsequent ASUs that modified Topic 606. See the “Newly Adopted Accounting Standards” section of this Note 2 for further information on our adoption and Note 3 for further information about our transition to Topic 606 and the newly required disclosures. Company Restaurant Revenue. Company restaurant revenue is recognized at the point in time when food and beverage products are sold at company restaurants. We present company restaurant sales net of sales-related taxes collected from customers and remitted to governmental taxing authorities. The adoption of Topic 606 did not impact the recognition of company restaurant sales. Franchise Revenue. Franchise and license revenues consist primarily of royalties, advertising revenue, initial and other fees and occupancy revenue. Under franchise agreements we provide franchisees with a license of our brand’s symbolic intellectual property, administration of advertising programs (including local co-operatives), and other ongoing support functions. These services are highly interrelated so we do not consider them to be individually distinct performance obligations, and therefore account for them under Topic 606 as a single performance obligation. Revenue from franchise agreements is recognized evenly over the term of the agreement with the exception of sales-based royalties. Royalty and advertising revenues represent sales-based royalties that are recognized in the period in which the sales occur. Sales-based royalties are variable consideration related to our performance obligation to our franchisees to maintain the intellectual property being licensed. Under our franchise agreements, franchisee advertising contributions must be spent on marketing and related activities. The adoption of Topic 606 did not impact the recognition of royalties. Upon adoption of Topic 606, advertising revenues and expenditures are recorded on a gross basis within the Consolidated Statements of Income. Under the previous guidance of Topic 605, we recorded franchise advertising expense net of contributions from franchisees to our advertising programs, including local co-operatives. While this change materially impacts the gross amount of reported franchise and license revenue and costs of franchise and license revenue, the impact is generally an offsetting increase to both revenue and expense with little, if any, impact on operating income and net income. Initial and other fees consist of initial, successor and assignment franchise fees (“initial franchise fees”). Initial franchise fees are billed and received upon the signing of the franchise agreement. Under Topic 606, recognition of these fees is deferred until the commencement date of the agreement and occurs over time based on the term of the underlying franchise agreement. In the event a franchise agreement is terminated, any remaining deferred fees are recognized in the period of termination. Under the previous guidance, initial franchise fees were recognized upon the opening of a franchise restaurant. Initial and other fees also includes revenue that are distinct from the franchise agreement and are separate performance obligations. Training and other franchise services fees are billed and recognized at a point in time as services are rendered. Similar to advertising revenue, upon adoption of Topic 606, other franchise services fees are recorded on a gross basis within the Consolidated Statements of Income, whereas, under previous guidance, they were netted against the related expenses. Occupancy revenue results from leasing or subleasing restaurants to franchisees and is recognized over the term of the lease agreement. With the exception of initial and other franchise fees, revenues are typically billed and collected on a weekly basis. For 2018 , 2017 and 2016 , our ten largest franchisees accounted for 30% , 31% and 29% of our franchise revenues, respectively. Gift cards. We sell gift cards which have no stated expiration dates in our company restaurants, franchised restaurants and at certain third party retailers. We recognize revenue when a gift card is redeemed in one of our company restaurants. We maintain a gift card liability for cards sold in our company restaurants and for cards sold by third parties. Upon adoption of Topic 606, gift card breakage is recognized proportionally as redemptions occur. Our gift card breakage primarily relates to cards sold by third parties and is recorded as advertising revenue (included as a component of franchise and license revenue). Under previous guidance, we recorded gift card breakage when the likelihood of redemption was remote. Breakage was recorded as a benefit to our advertising fund or reduction to other operating expenses, depending on where the gift cards were sold.
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 and Losses on Sales of Restaurants Operations to Franchisees, Real Estate and Other Assets	Gains and Losses on Sales of Restaurants Operations to Franchisees, Real Estate and Other Assets. Generally, gains and 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 and 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. Share-based compensation expense is included as a component of general and administrative expenses in our Consolidated Statements of Income. Starting in fiscal 2017, in accordance with the adoption of Accounting Standards Update (“ASU”) 2016-09, we elected to account for forfeitures as they occur. Previously, we estimated potential forfeitures of share-based awards and adjusted the forfeiture rate over the requisite service period to the extent that actual forfeitures differed from such estimates. The cumulative-effect adjustment to retained earnings from previously estimated forfeitures resulted in a $0.4 million increase to opening deficit in fiscal 2017, a $0.2 million increase in deferred tax assets and a $0.6 million increase to additional paid-in capital. Also in accordance with ASU 2016-09, starting in 2017, excess tax benefits recognized related to share-based compensation are included as a component of provision for income taxes in our Consolidated Statements of Income and are classified as operating activities in our Consolidated Statements of Cash Flows. The cumulative-effect adjustment to retained earnings from previously unrecognized excess tax benefits resulted in a $9.0 million increase in deferred tax assets and a decrease to opening deficit in fiscal 2017. 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 was still employed with Denny’s or an affiliate as of the vesting date.
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 28, 2017, the first day of fiscal 2018, we adopted Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers (Topic 606)” and all subsequent ASUs that modified Topic 606. The new guidance clarifies the principles used to recognize revenue for all entities and requires a company to recognize revenue when it transfers goods or services to a customer in an amount that reflects the consideration to which a company expects to be entitled. We elected to apply the modified retrospective method of adoption to those contracts which were not completed as of December 28, 2017. In doing so, we applied the practical expedient to aggregate all contract modifications that occurred before December 28, 2017 in determining the satisfied and unsatisfied performance obligations, the transaction price and the allocation of the transaction price to the satisfied and unsatisfied performance obligations. Results for reporting periods beginning after December 28, 2017 are presented under Topic 606. Prior period amounts are not adjusted and continue to be reported in accordance with our historical accounting under Topic 605 “Revenue Recognition.” Our transition to Topic 606 represents a change in accounting principle. See Note 3 for further information about our transition to Topic 606 and the newly required disclosures. Effective December 28, 2017, we adopted 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. The adoption of this guidance did not have any impact on our Consolidated Financial Statements. Effective December 28, 2017, we adopted ASU 2017-07, “Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.” The new guidance requires an entity to report the service cost component in the same line on the income statement as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside the subtotal of income from operations, if one is presented. If a separate line item is not used, the line item used in the income statement must be disclosed. The adoption of this guidance did not have any impact on our Consolidated Financial Statements. Effective December 28, 2017, we early adopted ASU 2018-02, “Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.” The new guidance allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act of 2017 (the “Tax Act”) and requires certain disclosures about stranded tax effects. Due to the immateriality of the stranded tax effects resulting from the implementation of the Tax Act, we have elected not to reclassify these amounts from accumulated other comprehensive income to retained earnings. Therefore the adoption of this guidance did not have any impact on our Consolidated Financial Statements. Effective December 28, 2017, we early adopted ASU 2017-12, “Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities.” The new update better aligns an entity’s risk management activities and financial reporting for hedging relationships, simplifies the hedge accounting requirements, and improves the disclosures of hedging arrangements. The amended presentation and disclosure guidance has been applied on a prospective basis. The adoption of this guidance did not have any impact on our Consolidated Financial Statements. Effective September 26, 2018, we early adopted ASU 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement,” which modifies the disclosure requirements on fair value measurements. The adoption of this guidance did not have any impact on our disclosures. Effective September 26, 2018, we early adopted ASU 2018-14, “Compensation—Retirement Benefits—Defined Benefit Plans—General (Topic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans,” which modifies the disclosure requirements for defined benefit pension plans and other postretirement plans. The adoption of this guidance had an immaterial impact on our annual disclosures. Effective September 26, 2018, we early adopted ASU 2018-15, “Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract (a consensus of the FASB Emerging Issues Task Force),” which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The guidance was adopted on a prospective basis and did not have a material impact on our Consolidated Financial Statements. Additional new accounting guidance became effective for us as of December 28, 2017 that we reviewed and concluded was either not applicable to our operations or had no material effect on the our Consolidated Financial Statements and related disclosures. Accounting Standards to be Adopted In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, “Leases (Topic 842),” which provides guidance for accounting for leases and disclosure of key information about leasing arrangements. The new guidance established a right-of-use model (“ROU”) that requires lessees to recognize a ROU asset and a lease liability for all leases with terms greater than 12 months. Lessees will classify leases as financing or operating, which affects the pattern and classification of expense recognition in the income statement. The guidance requires lessors to classify leases as sales-type, direct financing or operating. The FASB has subsequently amended this guidance by issuing additional ASUs to provide a land easement practical expedient, clarification and further guidance around areas identified as potential implementation issues and to allow an alternative transition method. The new guidance requires either a modified retrospective transition approach with initial application at the beginning of the earliest period presented in the financial statements or an effective date approach with initial application at the adoption date and recognition of a cumulative effect adjustment to the opening balance of retained earnings. All of the standards are effective for annual and interim periods beginning after December 15, 2018 (our fiscal 2019) with early adoption permitted. We will adopt the guidance as of December 27, 2018 (the first day of fiscal 2019) using the effective date method. Consequently, financial information will not be updated and the disclosures required under the new guidance will not be provided for dates and periods before our adoption date. The new guidance provides a number of optional practical expedients in transition. We expect to elect the “package of practical expedients,” which permits us to not reassess prior conclusions about lease identification, lease classification and initial direct costs. In addition, we do not expect to elect the use of the hindsight practical expedient, which would allow us to reassess lease terms and impairment of the ROU assets, or the land easement practical expedient. In preparation for adoption, we have completed the implementation of a new lease management system. We expect to use the portfolio approach in applying the discount rate. As a lessee, the adoption of ASU 2016-02 will have a material impact on our Consolidated Balance Sheet resulting from the recognition of operating lease ROU assets and lease liabilities primarily relating to real estate leases. Although the new guidance is also expected to impact the measurement and presentation of certain expenses and cash flows related to leasing arrangements, we do not believe there will be a material impact to our Consolidated Statements of Comprehensive Income or Consolidated Statements of Cash Flows. We do not expect the recognition of the additional lessee operating lease liabilities will impact any credit facility debt covenants as these liabilities are not considered to be debt. As a lessor, we currently do not expect the new guidance to have a material effect on our Consolidated Financial Statements, as we believe substantially all of our existing leases will continue to be classified as operating leases. We also expect to add significant new disclosures about our leasing activities, both as lessee and lessor. On adoption, as a lessee, we currently expect to recognize operating lease liabilities, ranging from $100 million to $105 million and ROU assets ranging from $91 million to $96 million based on the present value of the remaining minimum rental payments under current leasing standards for existing operating leases primarily relating to real estate leases. The new guidance also provides practical expedients and accounting elections for our ongoing accounting. We expect to elect the short-term lease recognition exemption for all leases that qualify, and therefore will not recognize ROU assets or lease liabilities for these leases. We also expect to elect both the lessee and lessor practical expedients in regards to all leases, and therefore will not separate nonlease components, such as common area maintenance, from lease components in these leases. We expect to use the portfolio approach in applying the discount rate to our real estate leases. We continue to evaluate certain aspects of the new guidance, including those still being revised by the FASB. 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. 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 Consolidated Financial Statements as a result of future adoption.

Revenues Revenues (Tables)

Revenues Revenues (Tables)	12 Months Ended
	Dec. 26, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of revenue	Our revenues are derived primarily from two sales channels, which we operate as one segment: company restaurants and franchised and licensed restaurants. The following table disaggregates our revenue by sales channels and types of goods or services. Fiscal Year Ended December 26, 2018 December 27, 2017 (1) December 28, 2016 (1) Company restaurant sales $ 411,932 $ 390,352 $ 367,310 Franchise and license revenue: Royalties 101,557 100,631 98,416 Advertising revenue 78,308 — — Initial and other fees 6,422 2,466 2,717 Occupancy revenue 31,960 35,720 38,505 Franchise and license revenue 218,247 138,817 139,638 Total operating revenue $ 630,179 $ 529,169 $ 506,948 (1) As disclosed in Note 2, prior period amounts have not been adjusted under the modified retrospective method of adoption of Topic 606.
Financial statement impact of adoption	The following tables summarize the impact of adopting Topic 606 on our financial statement line items as of December 26, 2018 and for the quarter and year ended December 26, 2018 . Year ended December 26, 2018 Consolidated Balance Sheet As Reported Adjustments Amounts without adoption of Topic 606 (In thousands) Prepaid and other current assets $ 10,866 $ 509 $ 11,375 Deferred income taxes 17,333 (4,988 ) 12,345 Other current liabilities 61,790 (407 ) 61,383 Other noncurrent liabilities 48,087 (18,370 ) 29,717 Deficit (306,414 ) 14,298 (292,116 ) Quarter ended December 26, 2018 Year ended December 26, 2018 Consolidated Statement of Income As Reported Adjustments Amounts without adoption of Topic 606 As Reported Adjustments Amounts without adoption of Topic 606 (In thousands, except per share amounts) Franchise and license revenue $ 55,160 $ (21,162 ) $ 33,998 $ 218,247 $ (82,815 ) $ 135,432 Costs of franchise and license revenue 28,517 (20,962 ) 7,555 114,296 (81,268 ) 33,028 Provision for income taxes 1,340 (52 ) 1,288 8,557 (400 ) 8,157 Net income 11,503 (148 ) 11,355 43,693 (1,147 ) 42,546 Basic net income per share $ 0.19 $ (0.01 ) $ 0.18 $ 0.69 $ (0.02 ) $ 0.67 Diluted net income per share $ 0.18 $ — $ 0.18 $ 0.67 $ (0.02 ) $ 0.65 Quarter ended December 26, 2018 Year ended December 26, 2018 Consolidated Statement of Comprehensive Income As Reported Adjustments Amounts without adoption of Topic 606 As Reported Adjustments Amounts without adoption of Topic 606 (In thousands) Net income $ 11,503 $ (148 ) $ 11,355 $ 43,693 $ (1,147 ) $ 42,546 Total comprehensive income 4,816 (148 ) 4,668 41,863 (1,147 ) 40,716 Year ended December 26, 2018 Consolidated Statement of Cash Flow As Reported Adjustments Amounts without adoption of Topic 606 (In thousands) Net income $ 43,693 $ (1,147 ) $ 42,546 Deferred income tax expense 6,193 (400 ) 5,793 Changes in assets and liabilities: Other current assets 921 (509 ) 412 Other accrued liabilities (1,676 ) 573 (1,103 ) Other noncurrent liabilities (4,418 ) 1,483 (2,935 ) Net cash flows provided by operating activities 73,690 — 73,690
Components of the change in deferred franchise revenue	The components of the change in deferred franchise revenue are as follows: (In thousands) Balance, December 27, 2017 $ 1,643 Cumulative effect adjustment recognized upon adoption of Topic 606 20,976 Fees received from franchisees 1,256 Revenue recognized (1) (3,337 ) Balance, December 26, 2018 20,538 Less current portion included in other current liabilities 2,124 Deferred franchise revenue included in other noncurrent liabilities $ 18,414 (1) Of this amount $3.3 million was included in either the deferred franchise revenue balance as of December 27, 2017 or the cumulative effect adjustment.
Schedule of deferred franchise revenue recognition	As of December 26, 2018 , the deferred franchise revenue expected to be recognized in the future is as follows: (In thousands) 2019 $ 2,124 2020 1,977 2021 1,796 2022 1,687 2023 1,608 Thereafter 11,346 Deferred franchise revenue $ 20,538

Refranchisings and Acquisitio_2

Refranchisings and Acquisitions Acquisitions (Tables)	12 Months Ended
	Dec. 26, 2018
Acquisitions [Abstract]
Acquisition Activity	The following table summarizes our acquisition activity. December 26, 2018 December 27, 2017 December 28, 2016 (Dollars in thousands) Restaurants acquired from franchisees (1) 6 11 10 Purchase price allocation: Reacquired franchise rights $ 5,434 $ 4,476 $ 9,544 Property 1,121 1,293 2,277 Goodwill 1,574 3,022 1,827 Intangibles — — 40 Total purchase price $ 8,129 $ 8,791 $ 13,688 Capital leases recorded $ 2,409 $ 2,321 $ 3,441 (1) 2017 includes one restaurant acquired from a former franchisee.

Receivables (Tables)

Receivables (Tables)	12 Months Ended
	Dec. 26, 2018
Receivables [Abstract]
Receivables, net	Receivables, net were comprised of the following: December 26, 2018 December 27, 2017 (In thousands) Receivables, net: Trade accounts receivable from franchisees $ 11,459 $ 10,688 Financing receivables from franchisees 3,211 5,084 Vendor receivables 4,016 3,256 Credit card receivables 5,955 1,870 Other 1,942 762 Allowance for doubtful accounts (300 ) (276 ) Total receivables, net $ 26,283 $ 21,384 Other noncurrent assets: Financing receivables from franchisees $ 1,528 $ 427

Property (Tables)

Property (Tables)	12 Months Ended
	Dec. 26, 2018
Property, Plant and Equipment
Schedule of Property, Net	Property, net consisted of the following: December 26, 2018 December 27, 2017 (In thousands) Land $ 33,566 $ 32,506 Buildings and leasehold improvements 241,990 243,872 Other property and equipment 68,315 67,786 Total property owned 343,871 344,164 Less accumulated depreciation 226,620 227,959 Property owned, net 117,251 116,205 Buildings, vehicles and other equipment held under capital leases 38,279 39,017 Less accumulated amortization 15,526 15,366 Property held under capital leases, net 22,753 23,651 Total property, net $ 140,004 $ 139,856
Franchised Units [Member]
Property, Plant and Equipment
Schedule of Property, Net	The following table reflects the property assets, included in the table above, which were leased to franchisees: December 26, 2018 December 27, 2017 (In thousands) Land $ 16,730 $ 15,490 Buildings and leasehold improvements 53,790 54,948 Total property owned, leased to franchisees 70,520 70,438 Less accumulated depreciation 46,354 48,225 Property owned, leased to franchisees, net 24,166 22,213 Buildings held under capital leases, leased to franchisees 5,776 6,060 Less accumulated amortization 2,746 3,300 Property held under capital leases, leased to franchisees, net 3,030 2,760 Total property leased to franchisees, net $ 27,196 $ 24,973

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 26, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in carrying amounts of goodwill	The following table reflects the changes in carrying amounts of goodwill: December 26, 2018 December 27, 2017 (In thousands) Balance, beginning of year $ 38,269 $ 35,233 Additions related to acquisitions 1,574 3,022 Adjustments related to the sale of restaurants (62 ) 14 Balance, end of year $ 39,781 $ 38,269
Indefinite-lived intangible assets	Intangible assets were comprised of the following: December 26, 2018 December 27, 2017 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization (In thousands) Intangible assets with indefinite lives: Trade names $ 44,087 $ — $ 44,080 $ — Liquor licenses 166 — 166 — Intangible assets with definite lives: Reacquired franchise rights 19,933 5,119 15,252 2,389 Intangible assets $ 64,186 $ 5,119 $ 59,498 $ 2,389
Finite-lived intangible assets	Intangible assets were comprised of the following: December 26, 2018 December 27, 2017 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization (In thousands) Intangible assets with indefinite lives: Trade names $ 44,087 $ — $ 44,080 $ — Liquor licenses 166 — 166 — Intangible assets with definite lives: Reacquired franchise rights 19,933 5,119 15,252 2,389 Intangible assets $ 64,186 $ 5,119 $ 59,498 $ 2,389
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) 2019 $ 3,185 2020 2,667 2021 1,648 2022 1,495 2023 1,105

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	12 Months Ended
	Dec. 26, 2018
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other current liabilities consisted of the following: December 26, 2018 December 27, 2017 (In thousands) Accrued payroll $ 23,395 $ 20,998 Accrued insurance, primarily current portion of liability for insurance claims 7,323 6,922 Accrued taxes 7,667 7,384 Accrued advertising 7,413 8,417 Gift cards 6,546 6,480 Other 9,446 9,045 Other current liabilities $ 61,790 $ 59,246

Operating (Gains), Losses and_2

Operating (Gains), Losses and Other Charges, Net (Tables)	12 Months Ended
	Dec. 26, 2018
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 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Pension settlement loss $ — $ — $ 24,297 Software implementation costs — 5,247 — (Gains) losses on sales of assets and other, net (513 ) (1,729 ) 29 Restructuring charges and exit costs 1,575 485 1,486 Impairment charges 1,558 326 1,098 Operating (gains), losses and other charges, net $ 2,620 $ 4,329 $ 26,910
Schedule of restructuring charges and exit costs	Restructuring charges and exit costs were comprised of the following: Fiscal Year Ended December 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Exit costs $ 518 $ 385 $ 591 Severance and other restructuring charges 1,057 100 895 Total restructuring charges and exit costs $ 1,575 $ 485 $ 1,486
Components of change in accrued exit cost liabilities	The components of the change in accrued exit cost liabilities were as follows: December 26, 2018 December 27, 2017 (In thousands) Balance, beginning of year $ 1,180 $ 1,896 Exit costs (1) 518 385 Payments, net of sublease receipts (615 ) (1,189 ) Interest accretion 72 88 Balance, end of year 1,155 1,180 Less current portion included in other current liabilities 546 345 Long-term portion included in other noncurrent liabilities $ 609 $ 835 (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) 2019 $ 532 2020 177 2021 178 2022 178 2023 166 Thereafter — Total 1,231 Less imputed interest 76 Present value of exit cost liabilities $ 1,155

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 26, 2018
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 26, 2018 were as follows: Commitments Lease Receipts Capital Operating Operating (In thousands) 2019 $ 9,271 $ 23,504 $ 21,001 2020 8,664 20,161 18,493 2021 8,010 17,316 16,573 2022 7,320 14,646 14,887 2023 6,451 11,881 12,932 Thereafter 33,670 49,004 65,273 Total 73,386 $ 136,512 $ 149,159 Less imputed interest 42,795 Present value of capital lease obligations $ 30,591
Schedule of rental expense and income	Rental expense and income were comprised of the following: Fiscal Year Ended December 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Rental expense: Included as a component of occupancy: Base rents $ 10,272 $ 9,315 $ 8,602 Contingent rents 3,074 3,168 3,351 Included as a component of costs of franchise and license expense: Base rents $ 15,108 $ 17,674 $ 19,883 Contingent rents $ 2,629 $ 2,864 $ 3,077 Total rental expense $ 31,083 $ 33,021 $ 34,913 Rental income: Included as a component of franchise and license revenue: Base rents $ 22,831 $ 25,781 $ 28,183 Contingent rents 4,662 5,042 5,337 Total rental income $ 27,493 $ 30,823 $ 33,520

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 26, 2018
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) (In thousands ) Fair value measurements as of December 26, 2018: Deferred compensation plan investments (1) $ 11,235 $ 11,235 $ — $ — Interest rate swaps, net (2) (4,475 ) — (4,475 ) — Investments (3) 1,709 — 1,709 — Total $ 8,469 $ 11,235 $ (2,766 ) $ — Fair value measurements as of December 27, 2017: Deferred compensation plan investments (1) $ 12,663 $ 12,663 $ — $ — Interest rate swaps (2) $ (2,187 ) $ — $ (2,187 ) $ — Total $ 10,476 $ 12,663 $ (2,187 ) $ — (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 12 for details on the interest rate swaps. (3) The fair value of investments is valued using a readily determinable net asset value per share based on the fair value of the underlying securities. There are no significant redemption restrictions associated with these investments.

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 26, 2018
Debt Disclosure [Abstract]
Long-term debt	Long-term debt consisted of the following: December 26, 2018 December 27, 2017 (In thousands) Revolving loans $ 286,500 $ 259,000 Capital lease obligations 30,591 30,222 Total long-term debt 317,091 289,222 Less current maturities 3,410 3,168 Noncurrent portion of long-term debt $ 313,681 $ 286,054
Interest rate swaps	Trade Date Effective Date Maturity Date Notional Amount Fixed Rate (In thousands) March 20, 2015 March 29, 2018 March 31, 2025 $ 120,000 2.44 % October 1, 2015 March 29, 2018 March 31, 2026 50,000 2.46 % February 15, 2018 March 31, 2020 December 31, 2033 80,000 (1) 3.19 % (1) The notional amount of the swaps entered into on February 15, 2018 increases annually beginning September 30, 2020 until they reach the maximum notional amount of $425.0 million on September 28, 2029.

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 26, 2018
Retirement Benefits [Abstract]
Schedule of pension and other defined benefit plan obligations and funded status	The following table provides a reconciliation of the changes in the benefit obligations, plan assets, and funded status of our defined benefit plans: December 26, 2018 December 27, 2017 (In thousands) Change in Benefit Obligation: Benefit obligation at beginning of year $ 2,608 $ 2,639 Interest cost 76 83 Actuarial (gains) losses (96 ) 172 Benefits paid (195 ) (195 ) Settlements — (91 ) Benefit obligation at end of year $ 2,393 $ 2,608 Accumulated benefit obligation $ 2,393 $ 2,608 Change in Plan Assets: Fair value of plan assets at beginning of year $ — $ — Employer contributions 195 286 Benefits paid (195 ) (195 ) Settlements — (91 ) Fair value of plan assets at end of year $ — $ — Funded status at end of year $ (2,393 ) $ (2,608 ) Amounts recognized on the balance sheet: Other current liabilities $ (584 ) $ (280 ) Other noncurrent liabilities (1,809 ) (2,328 ) Net amount recognized $ (2,393 ) $ (2,608 ) Amounts in accumulated other comprehensive loss not yet reflected in net period benefit cost: Unamortized actuarial losses, net $ (885 ) $ (1,093 ) Other changes in plan assets and benefit obligations recognized in accumulated other comprehensive loss: Benefit obligation actuarial gain (loss) $ 96 $ (172 ) Amortization of net loss 112 92 Settlement loss recognized — 21 Other comprehensive income (loss) $ 208 $ (59 )
Components of net periodic benefit cost	The components of net periodic benefit cost were as follows: Fiscal Year Ended December 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Interest cost $ 76 $ 83 $ 91 Amortization of net loss 112 92 85 Settlement loss recognized — 21 — Net periodic benefit cost $ 188 $ 196 $ 176
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 2023 through 2027 are as follows: Defined Benefit Plans (In thousands) 2019 $ 584 2020 263 2021 236 2022 300 2023 393 2024 through 2028 724

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 26, 2018
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 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Performance share awards $ 5,039 $ 7,838 $ 7,236 Restricted stock units for board members 999 703 374 Total share-based compensation $ 6,038 $ 8,541 $ 7,610
Restricted stock units activity	The following table summarizes the performance share units activity during the year ended December 26, 2018 : Units Weighted Average Grant Date Fair Value (In thousands) Outstanding, beginning of year 1,737 $ 11.11 Granted 471 $ 16.97 Vested (489 ) $ 11.43 Forfeited (31 ) $ 11.65 Outstanding, end of year 1,688 $ 12.65 Convertible, end of year 630 $ 9.47
Stock options activity	The following table summarizes information about stock options outstanding and exercisable at December 26, 2018 : Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value (In thousands, except per share amounts) Outstanding, beginning of year 900 $ 3.04 Exercised (398 ) $ 3.08 Outstanding, end of year 502 $ 3.02 1.50 $ 6,649 Exercisable, end of year 502 $ 3.02 1.50 $ 6,649

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 26, 2018
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The provisions for income taxes were as follows: Fiscal Year Ended December 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Current: Federal $ (632 ) $ 3,688 $ 4,270 State and local 1,833 2,071 2,316 Foreign 1,042 961 912 Deferred: Federal 5,432 10,075 8,225 State and local 761 196 619 Increase of valuation allowance 121 216 132 Total provision for income taxes $ 8,557 $ 17,207 $ 16,474
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 26, 2018 December 27, 2017 December 28, 2016 Statutory provision rate 21 % 35 % 35 % State and local taxes, net of federal income tax benefit 6 5 9 Wage addback on income tax credits earned — 2 3 General business credits generated (5 ) (5 ) (9 ) Foreign tax credits generated (2 ) (2 ) (12 ) Pension plan liquidation — — 18 Share-based compensation (3 ) (3 ) — Impact of tax reform — (3 ) — Other (1 ) 1 2 Effective tax rate 16 % 30 % 46 %
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 26, 2018 December 27, 2017 (In thousands) Deferred tax assets: Self-insurance accruals $ 4,647 $ 4,364 Capitalized leases 2,045 1,718 Accrued exit cost 445 487 Interest rate swaps 1,157 566 Pension, other retirement and compensation plans 10,568 10,328 Deferred income 5,099 609 Other accruals 633 — Alternative minimum tax credit carryforwards 928 3,534 General business and foreign tax credit carryforwards - state and federal 11,061 13,355 Net operating loss carryforwards - state 13,899 14,096 Total deferred tax assets before valuation allowance 50,482 49,057 Less: valuation allowance (13,199 ) (13,078 ) Total deferred tax assets 37,283 35,979 Deferred tax liabilities: Intangible assets (14,631 ) (14,578 ) Deferred finance costs (286 ) (111 ) Fixed assets (5,033 ) (4,179 ) Other accruals — (166 ) Total deferred tax liabilities (19,950 ) (19,034 ) Net deferred tax asset $ 17,333 $ 16,945
Summary of Income Tax Contingencies	The following table provides a reconciliation of the beginning and ending amount of unrecognized tax benefits: December 26, 2018 December 27, 2017 (In thousands) Balance, beginning of year $ 1,469 $ 1,180 Increases related to current-year tax positions 941 — Increases related to prior-year tax positions 530 289 Balance, end of year $ 2,940 $ 1,469

Net Income Per Share Net Income

Net Income Per Share Net Income Per Share (Tables)	12 Months Ended
	Dec. 26, 2018
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 26, 2018 December 27, 2017 December 28, 2016 (In thousands, except per share amounts) Net income $ 43,693 $ 39,594 $ 19,402 Weighted average shares outstanding - basic 63,364 68,077 75,325 Effect of dilutive share-based compensation awards 2,198 2,326 1,881 Weighted average shares outstanding - diluted 65,562 70,403 77,206 Basic net income per share $ 0.69 $ 0.58 $ 0.26 Diluted net income per share $ 0.67 $ 0.56 $ 0.25 Anti-dilutive share-based compensation awards — 606 —

Shareholders' Equity Shareholde

Shareholders' Equity Shareholders' Equity (Tables)	12 Months Ended
	Dec. 26, 2018
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 30, 2015 $ (22,764 ) $ (1,013 ) $ (23,777 ) Benefit obligation actuarial loss (1,018 ) — (1,018 ) Net gain 603 — 603 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 (2,148 ) (353 ) (2,501 ) Balance as of December 28, 2016 $ (945 ) $ (462 ) $ (1,407 ) Benefit obligation actuarial loss (172 ) — (172 ) Amortization of net loss (1) 92 — 92 Settlement loss recognized 21 — 21 Net change in fair value of derivatives — (1,359 ) (1,359 ) Reclassification of derivatives to interest expense (2) — (72 ) (72 ) Income tax benefit 22 559 581 Balance as of December 27, 2017 $ (982 ) $ (1,334 ) $ (2,316 ) Benefit obligation actuarial gain 96 — 96 Amortization of net loss (1) 112 — 112 Net change in fair value of derivatives — (2,595 ) (2,595 ) Reclassification of derivatives to interest expense (2) — 307 307 Income tax (expense) benefit (53 ) 303 250 Balance as of December 26, 2018 $ (827 ) $ (3,319 ) $ (4,146 ) (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 13 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 $0.2 million from accumulated other comprehensive loss related to our interest rate swaps during the next twelve months. See Note 12 for additional details.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 26, 2018
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 26, 2018 consist of the following: (In thousands) Less than 1 year $ 202,165 1-2 years — 3-4 years — 5 years and thereafter — Total $ 202,165

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 26, 2018
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	Fiscal Year Ended December 26, 2018 December 27, 2017 December 28, 2016 (In thousands) Income taxes paid, net $ 3,254 $ 6,367 $ 3,012 Interest paid $ 19,447 $ 14,636 $ 11,288 Noncash investing and financing activities: Notes received in connection with disposition of property $ — $ 1,750 $ — Property acquisition payable $ — $ 500 $ — Accrued purchase of property $ 178 $ 531 $ 1,445 Insurance proceeds receivable $ 653 $ 364 $ — Issuance of common stock, pursuant to share-based compensation plans $ 4,671 $ 4,961 $ 3,597 Execution of capital leases $ 3,623 $ 6,573 $ 9,597 Treasury stock payable $ 72 $ 120 $ 313

Quarterly Data (Unaudited) (Tab

Quarterly Data (Unaudited) (Tables)	12 Months Ended
	Dec. 26, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Data (Unaudited)	Selected consolidated financial data for each quarter of fiscal 2018 and 2017 are set forth below: Fiscal Year Ended December 26, 2018 (1) First Quarter Second Quarter Third Quarter Fourth Quarter (In thousands, except per share data) Company restaurant sales $ 101,193 $ 102,741 $ 103,609 $ 104,389 Franchise and license revenue 54,080 54,593 54,414 55,160 Total operating revenue 155,273 157,334 158,023 159,549 Total operating costs and expenses, net 138,848 138,374 139,554 139,789 Operating income $ 16,425 $ 18,960 $ 18,469 $ 19,760 Net income $ 9,759 $ 11,626 $ 10,805 $ 11,503 Basic net income per share (2) $ 0.15 $ 0.18 $ 0.17 $ 0.19 Diluted net income per share (2) $ 0.15 $ 0.18 $ 0.16 $ 0.18 (1) During 2018, we adopted ASU 2014-09, which clarifies the principles used to recognize revenue. We elected to apply the modified retrospective method of adoption; therefore, results for reporting periods after December 28, 2017 are presented under the new guidance and prior period amounts have not been adjusted. The increase in operating revenue was primarily the result of recognizing advertising revenue on a gross basis versus recording it on a net basis as previously reported. See Note 3 to our Consolidated Financial Statements for details. (2) Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding. Fiscal Year Ended December 27, 2017 First Quarter Second Quarter Third Quarter Fourth Quarter (In thousands, except per share data) Company restaurant sales $ 93,779 $ 98,355 $ 97,915 $ 100,303 Franchise and license revenue 34,131 35,021 34,469 35,196 Total operating revenue 127,910 133,376 132,384 135,499 Total operating costs and expenses, net 111,609 116,367 113,849 116,646 Operating income $ 16,301 $ 17,009 $ 18,535 $ 18,853 Net income $ 8,373 $ 8,749 $ 9,325 $ 13,147 Basic net income per share (1) $ 0.12 $ 0.13 $ 0.14 $ 0.20 Diluted net income per share (1) $ 0.11 $ 0.12 $ 0.13 $ 0.19 (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 Rep_2

Introduction and Basis of Reporting (Details)	12 Months Ended
	Dec. 26, 2018CountriesrestaurantStatesTerritories
Franchisor Disclosure
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	10
Number of restaurants	1,709
California [Member]
Franchisor Disclosure
Percentage of restaurants operated by geographic region	23.00%
Texas [Member]
Franchisor Disclosure
Percentage of restaurants operated by geographic region	11.00%
Florida [Member]
Franchisor Disclosure
Percentage of restaurants operated by geographic region	8.00%
Franchised and licensed restaurants [Member]
Franchisor Disclosure
Number of restaurants	1,536
Company-owned restaurants [Member]
Franchisor Disclosure
Number of restaurants	173

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 27, 2018	Dec. 28, 2017	Dec. 29, 2016
Accounting Policies [Abstract]
Short-term investments, included as cash and cash equivalents	$ 400	$ 1,900
Discounted insurance liabilities	$ 17,000	$ 16,900
Self insurance liabilities, discount rate	2.50%	2.00%
Undiscounted insurance liabilities	$ 18,200	$ 18,100
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment				$ (15,446)	$ 9,139
(Deficit) [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment				$ 100
Estimated Forfeitures [Member] | (Deficit) [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment					(400)
Estimated Forfeitures [Member] | Other Noncurrent Assets [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment					(200)
Estimated Forfeitures [Member] | Additional Paid-in Capital [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment					600
Excess Tax Benefits [Member] | (Deficit) [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment					$ 9,000
Minimum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease liabilities			$ 100,000
Operating lease ROU assets			91,000
Maximum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease liabilities			105,000
Operating lease ROU assets			$ 96,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Property and Depreciation) (Details)	12 Months Ended
	Dec. 26, 2018
Building Assets [Member] | Minimum [Member]
Property, Plant and Equipment
Property and equipment, useful life	5 years
Building Assets [Member] | Maximum [Member]
Property, Plant and Equipment
Property and equipment, useful life	30 years
Equipment [Member] | Minimum [Member]
Property, Plant and Equipment
Property and equipment, useful life	2 years
Equipment [Member] | Maximum [Member]
Property, Plant and Equipment
Property and equipment, useful life	10 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment
Property and equipment, useful life	5 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment
Property and equipment, useful life	15 years

Summary of Significant Accoun_4

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Long-Term Investments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Investment [Line Items]
Net gain (loss) on investments	$ 9	$ 0	$ 0
Non-qualified deferred compensation plan [Member]
Investment [Line Items]
Net gain (loss) on investments	$ (1,000)	$ 1,600	$ 900

Summary of Significant Accoun_5

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Advertising Costs) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Franchisor Disclosure
Advertising expense	$ 15	$ 14.3	$ 13.1
Advertising contributions from franchisees		79.7	76.5
Franchised Units [Member]
Franchisor Disclosure
Advertising expense	$ 78.3	$ 1.9	$ 1.9

Summary of Significant Accoun_6

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Concentration Risk) (Details)	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Revenue from franchises and licenses risk [Member]
Concentration Risk
Franchise revenue, percentage	30.00%	31.00%	29.00%

Revenues Disaggregation of Reve

Revenues Disaggregation of Revenues (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 26, 2018		Sep. 26, 2018		Jun. 27, 2018		Mar. 28, 2018		Dec. 27, 2017	Sep. 27, 2017	Jun. 28, 2017	Mar. 29, 2017	Dec. 26, 2018	Dec. 27, 2017		Dec. 28, 2016
Disaggregation of Revenue
Revenue from contract with customer, excluding assessed tax	$ 159,549	[1]	$ 158,023	[1]	$ 157,334	[1]	$ 155,273	[1]	$ 135,499	$ 132,384	$ 133,376	$ 127,910	$ 630,179	$ 529,169	[2]	$ 506,948	[2]
Franchisor Owned Outlet [Member]
Disaggregation of Revenue
Revenue from contract with customer, excluding assessed tax	104,389		103,609		102,741		101,193		100,303	97,915	98,355	93,779	411,932	390,352	[2]	367,310	[2]
Royalty [Member] | Sales Channel, Through Intermediary [Member]
Disaggregation of Revenue
Revenue from contract with customer, excluding assessed tax													101,557	100,631	[2]	98,416	[2]
Advertising [Member] | Sales Channel, Through Intermediary [Member]
Disaggregation of Revenue
Revenue from contract with customer, excluding assessed tax													78,308	0	[2]	0	[2]
Initial and other fees [Member] | Sales Channel, Through Intermediary [Member]
Disaggregation of Revenue
Revenue from contract with customer, excluding assessed tax													6,422	2,466	[2]	2,717	[2]
Occupancy [Member] | Sales Channel, Through Intermediary [Member]
Disaggregation of Revenue
Revenue from contract with customer, excluding assessed tax													31,960	35,720	[2]	38,505	[2]
Franchise [Member]
Disaggregation of Revenue
Revenue from contract with customer, excluding assessed tax	$ 55,160	[1]	$ 54,414	[1]	$ 54,593	[1]	$ 54,080	[1]	$ 35,196	$ 34,469	$ 35,021	$ 34,131	218,247	138,817		139,638
Franchise [Member] | Sales Channel, Through Intermediary [Member]
Disaggregation of Revenue
Revenue from contract with customer, excluding assessed tax													$ 218,247	$ 138,817	[2]	$ 139,638	[2]
[1]	During 2018, we adopted ASU 2014-09, which clarifies the principles used to recognize revenue. We elected to apply the modified retrospective method of adoption; therefore, results for reporting periods after December 28, 2017 are presented under the new guidance and prior period amounts have not been adjusted. The increase in operating revenue was primarily the result of recognizing advertising revenue on a gross basis versus recording it on a net basis as previously reported. See Note 3 to our Consolidated Financial Statements for details.
[2]	As disclosed in Note 2, prior period amounts have not been adjusted under the modified retrospective method of adoption of Topic 606.

Revenues Financial Statement Im

Revenues Financial Statement Impact of Adoption (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 26, 2018		Sep. 26, 2018		Jun. 27, 2018		Mar. 28, 2018		Dec. 27, 2017		Sep. 27, 2017		Jun. 28, 2017		Mar. 29, 2017		Dec. 26, 2018	Dec. 27, 2017		Dec. 28, 2016		Dec. 28, 2017	Dec. 29, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid and other current assets	$ 10,866								$ 11,788								$ 10,866	$ 11,788
Deferred income taxes	17,333								16,945								17,333	16,945
Other current liabilities	61,790								59,246								61,790	59,246
Other noncurrent liabilities	48,087								27,951								48,087	27,951
Deficit	(306,414)								(334,661)								(306,414)	(334,661)
Revenue from contract with customer, excluding assessed tax	159,549	[1]	$ 158,023	[1]	$ 157,334	[1]	$ 155,273	[1]	135,499		$ 132,384		$ 133,376		$ 127,910		630,179	529,169	[2]	$ 506,948	[2]
Costs of franchise and license revenue	28,517																114,296	39,294		40,805
Provision for income taxes	1,340																8,557	17,207		16,474
Net income	$ 11,503		$ 10,805		$ 11,626		$ 9,759		$ 13,147		$ 9,325		$ 8,749		$ 8,373		$ 43,693	$ 39,594		$ 19,402
Basic net income per share	$ 0.19	[3]	$ 0.17	[3]	$ 0.18	[3]	$ 0.15	[3]	$ 0.20	[4]	$ 0.14	[4]	$ 0.13	[4]	$ 0.12	[4]	$ 0.69	$ 0.58		$ 0.26
Diluted net income per share	$ 0.18	[3]	$ 0.16	[3]	$ 0.18	[3]	$ 0.15	[3]	$ 0.19	[4]	$ 0.13	[4]	$ 0.12	[4]	$ 0.11	[4]	$ 0.67	$ 0.56		$ 0.25
Total comprehensive income	$ 4,816																$ 41,863	$ 38,685		$ 41,772
Deferred income tax expense																	6,193	10,271		8,844
Other current assets																	921	(2,380)		4,622
Other accrued liabilities																	(1,676)	135		(10,217)
Other noncurrent liabilities																	(4,418)	(3,113)		30
Net cash provided by operating activities																	73,690	78,269		71,162
Cumulative effect adjustment																						$ (15,446)	$ 9,139
Franchise [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue from contract with customer, excluding assessed tax	55,160	[1]	$ 54,414	[1]	$ 54,593	[1]	$ 54,080	[1]	$ 35,196		$ 34,469		$ 35,021		$ 34,131		218,247	$ 138,817		$ 139,638
Deferred franchise revenue [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment																						20,976
(Deficit) [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment																						100
(Deficit) [Member] | Adjustments for New Accounting Pronouncement [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment																						(15,600)
Deferred Tax Asset [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment																						(5,400)
Other Liabilities [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment																						(600)
Other Current Liabilities [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment																						$ 500
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid and other current assets	509																509
Deferred income taxes	(4,988)																(4,988)
Other current liabilities	(407)																(407)
Other noncurrent liabilities	(18,370)																(18,370)
Deficit	14,298																14,298
Costs of franchise and license revenue	(20,962)																(81,268)
Provision for income taxes	(52)																(400)
Net income	$ (148)																$ (1,147)
Basic net income per share	$ (0.01)																$ (0.02)
Diluted net income per share	$ 0																$ (0.02)
Total comprehensive income	$ (148)																$ (1,147)
Deferred income tax expense																	(400)
Other current assets																	(509)
Other accrued liabilities																	573
Other noncurrent liabilities																	1,483
Net cash provided by operating activities																	0
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Franchise [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue from contract with customer, excluding assessed tax	(21,162)																(82,815)
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Advertising [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue from contract with customer, excluding assessed tax	19,900																78,300
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Deferred franchise revenue [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue from contract with customer, excluding assessed tax	200																1,500
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Other Franchise Services [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue from contract with customer, excluding assessed tax	1,000																3,000
Costs of franchise and license revenue	1,000																3,000
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid and other current assets	11,375																11,375
Deferred income taxes	12,345																12,345
Other current liabilities	61,383																61,383
Other noncurrent liabilities	29,717																29,717
Deficit	(292,116)																(292,116)
Costs of franchise and license revenue	7,555																33,028
Provision for income taxes	1,288																8,157
Net income	$ 11,355																$ 42,546
Basic net income per share	$ 0.18																$ 0.67
Diluted net income per share	$ 0.18																$ 0.65
Total comprehensive income	$ 4,668																$ 40,716
Deferred income tax expense																	5,793
Other current assets																	412
Other accrued liabilities																	(1,103)
Other noncurrent liabilities																	(2,935)
Net cash provided by operating activities																	73,690
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Franchise [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 33,998																$ 135,432
[1]	During 2018, we adopted ASU 2014-09, which clarifies the principles used to recognize revenue. We elected to apply the modified retrospective method of adoption; therefore, results for reporting periods after December 28, 2017 are presented under the new guidance and prior period amounts have not been adjusted. The increase in operating revenue was primarily the result of recognizing advertising revenue on a gross basis versus recording it on a net basis as previously reported. See Note 3 to our Consolidated Financial Statements for details.
[2]	As disclosed in Note 2, prior period amounts have not been adjusted under the modified retrospective method of adoption of Topic 606.
[3]	Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding
[4]	Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding.

Revenues Contract Balance (Deta

Revenues Contract Balance (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 26, 2018	Dec. 28, 2017	Dec. 27, 2017	Dec. 29, 2016
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Balance, December 27, 2017		$ 1,643
Cumulative effect adjustment recognized upon adoption of Topic 606			$ (15,446)		$ 9,139
Fees received from franchisees		1,256
Revenue recognized	[1]	(3,337)
Balance, December 26, 2018		20,538
Less current portion included in other current liabilities		2,124
Deferred franchise revenue included in other noncurrent liabilities		18,414
Revenue recognized that was included in either the deferred franchise revenue balance as of December 27, 2017 or the cumulative effect adjustment		3,300
Gift cards		6,546		$ 6,480
Revenue recognized from gift card redemptions		$ 1,900
Deferred franchise revenue [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cumulative effect adjustment recognized upon adoption of Topic 606			$ 20,976
[1]	Of this amount $3.3 million was included in either the deferred franchise revenue balance as of December 27, 2017 or the cumulative effect adjustment.

Revenues Deferred Revenue (Deta

Revenues Deferred Revenue (Details) $ in Thousands	Dec. 26, 2018USD ($)
Revenue from Contract with Customer [Abstract]
Deferred franchise revenue expencted to be recognized	$ 20,538
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-12-27
Revenue from Contract with Customer [Abstract]
Deferred franchise revenue expencted to be recognized	2,124
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-12-26
Revenue from Contract with Customer [Abstract]
Deferred franchise revenue expencted to be recognized	1,977
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-12-31
Revenue from Contract with Customer [Abstract]
Deferred franchise revenue expencted to be recognized	1,796
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-12-30
Revenue from Contract with Customer [Abstract]
Deferred franchise revenue expencted to be recognized	1,687
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-12-29
Revenue from Contract with Customer [Abstract]
Deferred franchise revenue expencted to be recognized	1,608
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-12-28
Revenue from Contract with Customer [Abstract]
Deferred franchise revenue expencted to be recognized	$ 11,346

Refranchisings and Acquisitio_3

Refranchisings and Acquisitions Refranchisings (Details) $ in Thousands	12 Months Ended
	Dec. 26, 2018USD ($)	Dec. 27, 2017USD ($)	Dec. 28, 2016USD ($)
Refranchisings [Abstract]
Restaurants sold to franchisees	8	4	6
(Gain) loss on sale of restaurants	$ 700	$ 300	$ (600)
Assets held for sale	$ 723	$ 0
Assets held for sale, description	three company owned restaurants and one piece of real estate

Refranchisings and Acquisitio_4

Refranchisings and Acquisitions Acquisitions (Details) $ in Thousands	12 Months Ended
	Dec. 26, 2018USD ($)	Dec. 27, 2017USD ($)		Dec. 28, 2016USD ($)
Business Acquisition [Line Items]
Restaurants acquired from franchisees	6	11	[1]	10
Purchase price allocation to reacquired franchise rights	$ 5,434	$ 4,476		$ 9,544
Purchase price allocated to property	1,121	1,293		2,277
Purchase price allocated to goodwill	1,574	3,022		1,827
Purchase price allocated to intangibles	0	0		40
Total purchase price to reacquire franchised restaurants	8,129	8,791		13,688
Capital leases recorded related to acquired franchise restaurants	$ 2,409	$ 2,321		$ 3,441
[1]	2017 includes one restaurant acquired from a former franchisee.

Receivables (Details)

Receivables (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017
Receivables:
Trade accounts receivable from franchisees	$ 11,459	$ 10,688
Financing receivables from franchisees	3,211	5,084
Allowance for doubtful accounts	(300)	(276)
Total receivables, net	26,283	21,384
Noncurrent assets (included as a component of other noncurrent assets):
Financing receivables from franchisees	1,528	427
Write-off of financing receivables from a franchisee	200
Insurance receivable, current	1,000
Vendor receivables [Member]
Receivables:
Other receivable, gross, current	4,016	3,256
Credit card receivables [Member]
Receivables:
Other receivable, gross, current	5,955	1,870
Other [Member]
Receivables:
Other receivable, gross, current	$ 1,942	$ 762

Property (Details)

Property (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Property Owned [Abstract]
Total property owned	$ 343,871	$ 344,164
Less accumulated depreciation	226,620	227,959
Property owned, net	117,251	116,205
Property Held Under Capital Leases [Abstract]
Buildings, vehicles and other equipment held under capital leases	38,279	39,017
Less accumulated amortization	15,526	15,366
Property held under capital leases, net	22,753	23,651
Total property, net	140,004	139,856
Depreciation expense, including amortization of property under capital leases	23,000	21,200	$ 20,600
Franchised Units [Member]
Property Owned [Abstract]
Total property owned	70,520	70,438
Less accumulated depreciation	46,354	48,225
Property owned, net	24,166	22,213
Property Held Under Capital Leases [Abstract]
Buildings, vehicles and other equipment held under capital leases	5,776	6,060
Less accumulated amortization	2,746	3,300
Property held under capital leases, net	3,030	2,760
Total property, net	27,196	24,973
Land [Member]
Property Owned [Abstract]
Total property owned	33,566	32,506
Land [Member] | Franchised Units [Member]
Property Owned [Abstract]
Total property owned	16,730	15,490
Building and leasehold improvements [Member]
Property Owned [Abstract]
Total property owned	241,990	243,872
Building and leasehold improvements [Member] | Franchised Units [Member]
Property Owned [Abstract]
Total property owned	53,790	54,948
Other property and equipment [Member]
Property Owned [Abstract]
Total property owned	$ 68,315	$ 67,786

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Goodwill [Roll Forward]
Balance, beginning of year	$ 38,269	$ 35,233
Additions related to acquisitions	1,574	3,022	$ 1,827
Adjustments related to the sale of restaurants	(62)	14
Balance, end of year	39,781	38,269	35,233
Intangible Assets
Gross carrying amount - Trade names	44,087	44,080
Gross carrying amount - Liquor licenses	166	166
Gross carrying amount - Intangible assets with definite lives	19,933	15,252
Accumulated amortization - Intangible assets with definite lives	5,119	2,389
Intangible assets	64,186	59,498
Amortization expense of definite-lived intangible assets and other assets	$ 4,100	$ 2,500	$ 1,500
Reacquired Franchise Rights [Member]
Intangible Assets
Weighted-average life of reacquired franchise rights	8 years

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Estimated Amortization Expense) (Details) $ in Thousands	Dec. 26, 2018USD ($)
Estimated amortization expense for intangible assets with definite lives in the next five years:
2,019	$ 3,185
2,020	2,667
2,021	1,648
2,022	1,495
2,023	$ 1,105

Other Current Liabilities (Deta

Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 26, 2018	Dec. 27, 2017
Other Liabilities, Current [Abstract]
Accrued payroll	$ 23,395	$ 20,998
Accrued insurance, primarily current portion of liability for insurance claims	7,323	6,922
Accrued taxes	7,667	7,384
Accrued advertising	7,413	8,417
Gift cards	6,546	6,480
Other	9,446	9,045
Other current liabilities	$ 61,790	$ 59,246

Operating (Gains), Losses and_3

Operating (Gains), Losses and Other Charges, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018		Dec. 27, 2017		Dec. 28, 2016
Defined Benefit Plan Disclosure [Line Items]
Pension settlement loss			$ 21		$ 24,297
Software implementation costs	$ 0		5,247		0
(Gains) losses on sales of assets and other, net	(513)		(1,729)		29
Restructuring charges and exit costs	1,575		485		1,486
Impairment charges	1,558		326		1,098
Operating (gains), losses and other charges, net	2,620		4,329		26,910
(Gain) on insurance settlements	(1,200)
(Gain) loss on sale of restaurants	700		300		(600)
Restructuring charges and exit costs [Abstract]
Exit costs	518	[1]	385	[1]	591
Severance and other restructuring charges	1,057		100		895
Total restructuring charges and exit costs	1,575		485		1,486
Components of change in accrued exit cost liabilities [Roll Forward]
Balance, beginning of year	1,180		1,896
Exit costs	518	[1]	385	[1]	591
Payments, net of sublease receipts	(615)		(1,189)
Interest accretion	72		88
Balance, end of year	1,155		1,180		1,896
Less current portion included in other current liabilities	546		345
Long-term portion included in other noncurrent liabilities	609		835
Accrued severance and other restructuring charges	600		100
Estimated net cash payments related to exit cost liabilities [Abstract]
2,019	532
2,020	177
2,021	178
2,022	178
2,023	166
Thereafter	0
Total	1,231
Less imputed interest	76
Present value of exit cost liabilities	1,155
Existing sublease arrangements	1,200
Impairment charges	1,558		326		1,098
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Pension settlement loss	$ 0		$ 0		$ 24,297
[1]	Included as a component of operating (gains), losses and other charges, net.

Leases (Details)

Leases (Details) $ in Thousands	Dec. 26, 2018USD ($)
Operating Leased Assets
Term of typical renewal options on land and building leases	5 years
Capital Lease Commitments:
2,019	$ 9,271
2,020	8,664
2,021	8,010
2,022	7,320
2,023	6,451
Thereafter	33,670
Total	73,386
Less imputed interest	42,795
Present value of capital lease obligations	30,591
Operating Lease Commitments:
2,019	23,504
2,020	20,161
2,021	17,316
2,022	14,646
2,023	11,881
Thereafter	49,004
Total	136,512
Operating Lease Receipts:
2,019	21,001
2,020	18,493
2,021	16,573
2,022	14,887
2,023	12,932
Thereafter	65,273
Total	$ 149,159
Minimum [Member]
Operating Leased Assets
Initial terms of land and building leases	10 years
Maximum [Member]
Operating Leased Assets
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. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Rental Expense:
Total rental expense	$ 31,083	$ 33,021	$ 34,913
Rental income:
Base rents	22,831	25,781	28,183
Contingent rents	4,662	5,042	5,337
Total rental income	27,493	30,823	33,520
Company-owned restaurants [Member]
Rental Expense:
Base rents	10,272	9,315	8,602
Contingent rents	3,074	3,168	3,351
Franchised and licensed restaurants [Member]
Rental Expense:
Base rents	15,108	17,674	19,883
Contingent rents	$ 2,629	$ 2,864	$ 3,077

Fair Value of Financial Instr_3

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands		Dec. 26, 2018	Dec. 27, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Interest rate swaps, net		$ 4,500
Investments		1,709	$ 0
Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total, assets		8,469	10,476
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
Total, assets		11,235	12,663
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total, liabilities		(2,766)	(2,187)
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total, assets		0	0
Recurring [Member] | Deferred Compensation Plan Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Deferred compensation plan investments	[1]	11,235	12,663
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
Deferred compensation plan investments		11,235	12,663
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
Deferred compensation plan investments		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
Deferred compensation plan investments		0	0
Recurring [Member] | Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Interest rate swaps, net	[2]	(4,475)	(2,187)
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
Interest rate swaps, net		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
Interest rate swaps, net		(4,475)	(2,187)
Recurring [Member] | Interest Rate Swap [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Interest rate swaps, net		0	$ 0
Recurring [Member] | Securities (Assets) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Investments	[3]	1,709
Recurring [Member] | Securities (Assets) [Member] | Quoted Prices in Active Markets for Identical Assets/Liabilities (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Investments		0
Recurring [Member] | Securities (Assets) [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Investments		1,709
Recurring [Member] | Securities (Assets) [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Investments		$ 0
[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 12 for details on the interest rate swaps.
[3]	The fair value of investments is valued using a readily determinable net asset value per share based on the fair value of the underlying securities. There are no significant redemption restrictions associated with these investments.

Long-term Debt (Schedule of Lon

Long-term Debt (Schedule of Long-term Debt) (Details) - USD ($) $ in Thousands	Dec. 26, 2018	Dec. 27, 2017
Debt Instrument [Line Items]
Revolving loans	$ 286,500	$ 259,000
Capital lease obligations	30,591	30,222
Total long-term debt	317,091	289,222
Less current maturities	3,410	3,168
Noncurrent portion of long-term debt	$ 313,681	$ 286,054

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	12 Months Ended
	Dec. 26, 2018USD ($)
Aggregate annual maturities of long-term debt, excluding capital lease obligations [Abstract]
Long-term debt due in 2022	$ 286.5
Maturity date	Oct. 26, 2022

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017
Line of Credit Facility [Line Items]
Debt instrument, term	5 years
Senior secured revolver [Member]
Line of Credit Facility [Line Items]
Line of credit facility, current borrowing capacity	$ 400
Accordian feature that allows increase in size of facility	450
Outstanding amount under credit facility	286.5
Availability under the revolving facility	$ 93.7
Weighted-average interest rate (in hundredths)	4.43%	3.42%
Commitment fee for unused portion of revolving credit facility (in hundredths)	0.30%
Basis spread on variable rate (in hundredths)	2.00%
Senior secured revolver [Member] | Interest Rate Swap [Member]
Line of Credit Facility [Line Items]
Weighted-average interest rate (in hundredths)	4.48%	3.32%
Letter of credit [Member]
Line of Credit Facility [Line Items]
Line of credit facility, current borrowing capacity	$ 30
Outstanding amount under letter of credit	$ 19.8

Long-Term Debt Long-Term Debt_2

Long-Term Debt Long-Term Debt (Schedule of Interest Rate Swaps) (Details) $ in Thousands	12 Months Ended
	Dec. 26, 2018USD ($)
Derivative [Line Items]
Interest rate swaps, net	$ 4,500
Interest rate swaps, assets	1,800
Interest rate swaps, liability	$ 6,200
Interest Rate Swaps 2018-2025 [Member]
Derivative [Line Items]
Trade date	Mar. 20, 2015
Effective date	Mar. 29, 2018
Maturity date	Mar. 31, 2025
Notional amount	$ 120,000
Fixed rate	2.44%
Interest Rate Swaps 2018-2026 [Member]
Derivative [Line Items]
Trade date	Oct. 1, 2015
Effective date	Mar. 29, 2018
Maturity date	Mar. 31, 2026
Notional amount	$ 50,000
Fixed rate	2.46%
Interest Rate Swap 2020-2033 [Member]
Derivative [Line Items]
Trade date	Feb. 15, 2018
Effective date	Mar. 31, 2020
Maturity date	Dec. 31, 2033
Notional amount	$ 80,000	[1]
Fixed rate	3.19%
Maximum [Member]
Derivative [Line Items]
Notional amount	$ 425,000
[1]	The notional amount of the swaps entered into on February 15, 2018 increases annually beginning September 30, 2020 until they reach the maximum notional amount of $425.0 million on September 28, 2029.

Employee Benefit Plans (Defined

Employee Benefit Plans (Defined Contribution Plans) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Defined Contribution Plan Disclosure [Line Items]
Employer contributions	$ 2.2	$ 2	$ 2.2
Defined contribution 401(k) plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Maximum annual contribution per employee	25.00%
Employer matching contribution	4.00%
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%

Employee Benefit Plans (Change

Employee Benefit Plans (Change in Benefit Obligation and Plan Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	$ 2,608	$ 2,639
Interest cost	76	83
Actuarial (gains) losses	(96)	172
Benefits paid	(195)	(195)
Settlements	0	(91)
Benefit obligation at end of year	2,393	2,608	$ 2,639
Accumulated benefit obligation	2,393	2,608
Change in Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year	0	0
Employer contributions	195	286
Benefits paid	(195)	(195)
Settlements	0	(91)
Fair value of plan assets at end of year	0	0	0
Funded status at end of year	(2,393)	(2,608)
Other current liabilities	(584)	(280)
Other noncurrent liabilities	(1,809)	(2,328)
Net amount recognized	(2,393)	(2,608)
Unamortized actuarial losses, net	(885)	(1,093)
Benefit obligation actuarial gain (loss)	96	(172)	$ (603)
Amortization of net loss	112	92
Settlement loss recognized	0	21
Other comprehensive income (loss)	$ 208	$ (59)

Employee Benefit Plans (Compone

Employee Benefit Plans (Components of Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Components of net periodic benefit cost [Abstract]
Interest cost	$ 76	$ 83
Settlement loss recognized		21	$ 24,297
Other Pension Plan [Member]
Components of net periodic benefit cost [Abstract]
Interest cost	76	83	91
Amortization of net loss	(112)	(92)	(85)
Settlement loss recognized	0	21	0
Net periodic benefit cost	$ 188	$ 196	$ 176

Employee Benefit Plans (Assumpt

Employee Benefit Plans (Assumptions) (Details)	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Weighted-average assumptions used to determine benefit obligations
Discount rate	3.83%	3.08%
Weighted-average assumptions used to determine net perioidic pension cost
Discount rate	3.08%	3.31%	3.62%

Employee Benefit Plans (Benefit

Employee Benefit Plans (Benefits Expected to be Paid in Future Years) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017
Defined Benefit Plan Disclosure [Line Items]
Employer contributions	$ 195	$ 286
Estimated employer contributions during 2019	600
Benefits expected to be paid:
2,019	584
2,020	263
2,021	236
2,022	300
2,023	393
2024 through 2028	$ 724

Employee Benefit Plans Employee

Employee Benefit Plans Employee Benefit Plans (Terminated Pension Plan) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Defined Benefit Plan Disclosure [Line Items]
Employer contributions	$ 195	$ 286
Assets used for settlements	0	91
Settlement loss recognized		21	$ 24,297
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer contributions			9,500
Assets used for settlements			67,700
Service cost			100
Settlement loss recognized	$ 0	$ 0	$ 24,297

Share-Based Compensation (Compo

Share-Based Compensation (Component of Net Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation	$ 6,038	$ 8,541	$ 7,610
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation	5,039	7,838	7,236
Restricted stock units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation	$ 999	$ 703	$ 374

Share-Based Compensation (Narra

Share-Based Compensation (Narrative) (Details) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 26, 2018USD ($)plans$ / sharesshares	Dec. 27, 2017USD ($)$ / sharesshares	Dec. 28, 2016USD ($)$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of share-based compensation plans | plans	4
Shares available for grant	700
Income tax benefits recognized related to share-based compensation | $	$ 1.6	$ 3.3	$ 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	$ 16.97	$ 12.59	$ 9.47
Performance period	3 years
Cash payments | $	$ 0.2	$ 3.9	$ 2.5
Intrinsic value of units converted | $	9.8	5	$ 3.5
Accrued compensation included as a component of other current liabilities | $	0.4	0.4
Accrued compensation included as a component of other noncurrent liabilities | $	$ 0.2	$ 0.4
Stock units outstanding	1,688	1,737
Unrecognized compensation cost related to unvested awards outstanding | $	$ 8.6
Unrecognized compensation cost, expected weighted average period	1 year 10 months 15 days
Restricted stock units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity awards granted	100
Weighted average grant date fair value (US$ per share) | $ / shares	$ 15.46
Performance period	1 year
Stock units converted into common stock	200
Stock units outstanding	800	900
Unrecognized compensation cost related to unvested awards outstanding | $	$ 0.4
Unrecognized compensation cost, expected weighted average period	5 months 2 days
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	200
Weighted average grant date fair value (US$ per share) | $ / shares	$ 18.17
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	300
Weighted average grant date fair value (US$ per share) | $ / shares	$ 15.93
2017 Omnibus Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant	3,600

Share-Based Compensation (Restr

Share-Based Compensation (Restricted Stock Units) (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Performance Shares [Member]
Units [Roll Forward]:
Outstanding, beginning of year (shares)	1,737
Granted (shares)	471
Vested (shares)	(489)
Forfeited (shares)	(31)
Outstanding, end of year (shares)	1,688	1,737
Weighted-Average Grant Date Fair Value [Roll Forward]:
Outstanding, beginning of year (US$ per share)	$ 11.11
Granted (US$ per share)	16.97	$ 12.59	$ 9.47
Vested (US$ per share)	11.43
Forfeited (US$ per share)	11.65
Outstanding, end of year (US$ per share)	$ 12.65	$ 11.11
Convertible, end of year (shares)	630
Convertible, end of year, weighted-average grant date fair value (US$ per share)	$ 9.47
Restricted stock units [Member]
Units [Roll Forward]:
Outstanding, beginning of year (shares)	900
Outstanding, end of year (shares)	800	900
Weighted-Average Grant Date Fair Value [Roll Forward]:
Granted (US$ per share)	$ 15.46

Share-Based Compensation (Stock

Share-Based Compensation (Stock Options) (Details) - Stock Options [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Contractual life	P10Y
Options granted	0	0	0
Intrinsic value of the options exercised	$ 4,900	$ 2,300	$ 1,400
Options [Roll Forward]:
Outstanding, beginning of year	900,000
Exercised	(398,000)
Outstanding, end of year	502,000	900,000
Exercisable, end of year	502,000
Weighted-Average Exercise Price [Roll Forward]:
Outstanding, beginning of year	$ 3.04
Exercised	3.08
Outstanding, end of year	3.02	$ 3.04
Exercisable, end of year	$ 3.02
Weighted-Average Remaining Contractual Life and Aggregate Intrinsic Value:
Outstanding, end of year, weighted-average remaining contractual life	1 year 6 months
Exercisable, end of year, weighted-average remaining contractual life	1 year 6 months
Outstanding, end of year, aggregate intrinsic value	$ 6,649
Exercisable, end of year, aggregate intrinsic value	$ 6,649

Income Taxes (Provisions) (Deta

Income Taxes (Provisions) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 26, 2018	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016	Dec. 28, 2011
Current:
Federal		$ (632)	$ 3,688	$ 4,270
State and local		1,833	2,071	2,316
Foreign		1,042	961	912
Deferred:
Federal		5,432	10,075	8,225
State and local		761	196	619
Increase (release) of valuation allowance		121	216	132	$ (7,200)
Total provisions for income taxes	$ 1,340	$ 8,557	$ 17,207	$ 16,474

Income Taxes (Reconciliation of

Income Taxes (Reconciliation of Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016	Dec. 28, 2011
Reconciliation of income taxes at the U.S. federal statutory tax rate to effective tax rate:
U.S. statutory tax rate	21.00%	35.00%	35.00%
State and local taxes, net of federal income tax benefit	6.00%	5.00%	9.00%
Wage addback on income tax credits earned	0.00%	2.00%	3.00%
General business credits generated	(5.00%)	(5.00%)	(9.00%)
Foreign tax credits generated	(2.00%)	(2.00%)	(12.00%)
Pension plan liquidation	0.00%	0.00%	18.00%
Share-based compensation	(3.00%)	(3.00%)	(0.00%)
Impact of tax reform	(0.00%)	(3.00%)	(0.00%)
Other	(1.00%)	1.00%	2.00%
Effective tax rate	16.00%	30.00%	46.00%
Net tax benefit recognized related to the Tax Act		$ 1,600
Tax benefit recognized related to share-based compensation	$ 1,400	1,700
Tax benefit recognized with pension plan liquidation			$ 2,100
Pension settlement loss		(21)	(24,297)
Tax benefit recognized with reversal of the valuation allowance	$ (121)	$ (216)	(132)	$ 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. 26, 2018	Dec. 27, 2017
Deferred tax assets:
Self-insurance accruals	$ 4,647	$ 4,364
Capitalized leases	2,045	1,718
Accrued exit cost	445	487
Interest rate swaps	1,157	566
Pension, other retirement and compensation plans	10,568	10,328
Deferred income	5,099	609
Other accruals	633	0
Alternative minimum tax credit carryforwards	928	3,534
General business and foreign tax credit carryforwards - state and federal	11,061	13,355
Net operating loss carryforwards - state	13,899	14,096
Total deferred tax assets before valuation allowance	50,482	49,057
Less: valuation allowance	(13,199)	(13,078)
Total deferred tax assets	37,283	35,979
Deferred tax liabilities:
Intangible assets	(14,631)	(14,578)
Deferred finance costs	(286)	(111)
Fixed assets	(5,033)	(4,179)
Other accruals	0	(166)
Total deferred tax liabilities	(19,950)	(19,034)
Net deferred tax asset	$ 17,333	$ 16,945

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Dec. 26, 2018	Dec. 27, 2017
Valuation Allowance [Line Items]
Tax credit carryforward	$ 11,061	$ 13,355
Alternative minimum tax credit carryforwards	928	3,534
Valuation allowance	13,199	$ 13,078
General Business Tax Credit Carryforward [Member]
Valuation Allowance [Line Items]
Tax credit carryforward	7,400
South Carolina NOL Carryforwards [Member]
Valuation Allowance [Line Items]
Valuation allowance	$ 11,800

Income Taxes Income Taxes (Unre

Income Taxes Income Taxes (Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance, beginning of year	$ 1,469	$ 1,180
Increases related to current-year tax positions	941	0
Increases related to prior-year tax positions	530	289
Balance, end of year	2,940	1,469
Interest and penalties recognized on unrecognized tax benefits	$ 0	$ 100

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. 26, 2018		Sep. 26, 2018		Jun. 27, 2018		Mar. 28, 2018		Dec. 27, 2017		Sep. 27, 2017		Jun. 28, 2017		Mar. 29, 2017		Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Earnings Per Share [Abstract]
Net income	$ 11,503		$ 10,805		$ 11,626		$ 9,759		$ 13,147		$ 9,325		$ 8,749		$ 8,373		$ 43,693	$ 39,594	$ 19,402
Weighted average shares outstanding - basic (in shares)																	63,364	68,077	75,325
Effect of dilutive share-based compensation awards																	2,198	2,326	1,881
Weighted average shares outstanding - diluted (in shares)																	65,562	70,403	77,206
Basic net income per share	$ 0.19	[1]	$ 0.17	[1]	$ 0.18	[1]	$ 0.15	[1]	$ 0.20	[2]	$ 0.14	[2]	$ 0.13	[2]	$ 0.12	[2]	$ 0.69	$ 0.58	$ 0.26
Diluted net income per share	$ 0.18	[1]	$ 0.16	[1]	$ 0.18	[1]	$ 0.15	[1]	$ 0.19	[2]	$ 0.13	[2]	$ 0.12	[2]	$ 0.11	[2]	$ 0.67	$ 0.56	$ 0.25
Anti-dilutive share-based compensation awards (in shares)																	0	606	0
[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. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Equity, Class of Treasury Stock [Line Items]
Common stock shares repurchased during the period (shares)	3.9		4.6
Common stock shares repurchased during the period (value in US$)	$ 61,189	$ 82,858	$ 51,771
Share Repurchase Program 2017 [Member]
Equity, Class of Treasury Stock [Line Items]
Share repurchase, authorized amount (dollars)	200,000
Remaining shares to be repurchased (value in US$)	128,400
Share Repurchase Program 2016 [Member]
Equity, Class of Treasury Stock [Line Items]
Share repurchase, authorized amount (dollars)		$ 100,000
Accelerated Share Repurchase 2015 [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
Common stock shares repurchased during the period (value in US$)			$ 13,100
Volume-weighted average price			$ 9.90
Accelerated Share Repurchase 2016 [Member]
Equity, Class of Treasury Stock [Line Items]
Share repurchase, authorized amount (dollars)			$ 25,000
Common stock shares repurchased during the period (shares)		0.5	1.5
Common stock shares repurchased during the period (value in US$)		$ 6,900	$ 18,100
Volume-weighted average price		$ 12.36
Remaining shares to be repurchased (value in US$)			$ 6,900
Accelerated Share Repurchase 2018 [Member]
Equity, Class of Treasury Stock [Line Items]
Share repurchase, authorized amount (dollars)	$ 25,000
Common stock shares repurchased during the period (shares)	1.1
Common stock shares repurchased during the period (value in US$)	$ 18,200
Remaining shares to be repurchased (value in US$)	$ 6,800

Shareholders' Equity Sharehol_2

Shareholders' Equity Shareholders' Equity (Components of Accumulated Other Comprehensive Loss) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
AOCI Attributable To Parent, Net Of Tax [Roll Forward]
Accumulated other comprehensive loss, net of tax, beginning balance		$ (2,316)	$ (1,407)	$ (23,777)
Benefit obligation actuarial gain (loss)		96	(172)	(1,018)
Net gain		(96)	172	603
Amortization of net loss	[1]	112	92	85
Settlement loss recognized			21	24,297
Net change in fair value		(2,595)	(1,359)	1,693
Reclassification of derivatives to interest expense	[2]	307	(72)	(789)
Income tax benefit (expense), pension		(53)	22	(2,148)
Income tax benefit (expense)		250	581	(2,501)
Accumulated other comprehensive loss, net of tax, ending balance		(4,146)	(2,316)	(1,407)
Estimated reclassification from other comprehensive income to interest expense related to the interest rate swaps over the next 12 months		200
Pensions [Member]
AOCI Attributable To Parent, Net Of Tax [Roll Forward]
Accumulated other comprehensive loss, net of tax, beginning balance		(982)	(945)	(22,764)
Benefit obligation actuarial gain (loss)		96	(172)	(1,018)
Net gain				603
Amortization of net loss	[1]	112	92	85
Settlement loss recognized			21	24,297
Income tax benefit (expense), pension		(53)	22	(2,148)
Accumulated other comprehensive loss, net of tax, ending balance		(827)	(982)	(945)
Derivatives [Member]
AOCI Attributable To Parent, Net Of Tax [Roll Forward]
Accumulated other comprehensive loss, net of tax, beginning balance		(1,334)	(462)	(1,013)
Net change in fair value, derivatives		(2,595)	(1,359)	1,693
Reclassification of derivatives to interest expense, derivatives	[2]	307	(72)	(789)
Income tax benefit (expense), derivatives		303	559	(353)
Accumulated other comprehensive loss, net of tax, ending balance		$ (3,319)	$ (1,334)	$ (462)
[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 13 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 $0.2 million from accumulated other comprehensive loss related to our interest rate swaps during the next twelve months. See Note 12 for additional details.

Commitments and Contingencies_2

Commitments and Contingencies (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017
Guarantor Obligations [Line Items]
Loan amounts outstanding under the loan pools	$ 2.5	$ 5.1
Maximum payments guaranteed	0.9
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	one
Maximum [Member]
Guarantor Obligations [Line Items]
Guarantor obligations, term	three

Commitments and Contingencies_3

Commitments and Contingencies (Future Commitments) (Details) $ in Thousands	Dec. 26, 2018USD ($)
Payments due by period:
Less than 1 year	$ 202,165
1-2 years	0
3-4 years	0
5 years and thereafter	0
Total	$ 202,165

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2018	Dec. 27, 2017	Dec. 28, 2016
Supplemental Cash Flow Information [Abstract]
Income taxes paid, net	$ 3,254	$ 6,367	$ 3,012
Interest paid	19,447	14,636	11,288
Noncash investing and financing activities:
Notes received in connection with disposition of property	0	1,750	0
Property acquisition payable	0	500	0
Accrued purchase of property	178	531	1,445
Insurance proceeds receivable	653	364	0
Issuance of common stock, pursuant to share-based compensation plans	4,671	4,961	3,597
Execution of capital leases	3,623	6,573	9,597
Treasury stock payable	$ 72	$ 120	$ 313

Quarterly Data (Unaudited) (Det

Quarterly Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 26, 2018		Sep. 26, 2018		Jun. 27, 2018		Mar. 28, 2018		Dec. 27, 2017		Sep. 27, 2017		Jun. 28, 2017		Mar. 29, 2017		Dec. 26, 2018	Dec. 27, 2017		Dec. 28, 2016
Revenue from contract with customer, excluding assessed tax	$ 159,549	[1]	$ 158,023	[1]	$ 157,334	[1]	$ 155,273	[1]	$ 135,499		$ 132,384		$ 133,376		$ 127,910		$ 630,179	$ 529,169	[2]	$ 506,948	[2]
Total operating costs and expenses, net	139,789		139,554		138,374		138,848		116,646		113,849		116,367		111,609		556,565	458,471		459,949
Operating income	19,760		18,469		18,960		16,425		18,853		18,535		17,009		16,301		73,614	70,698		46,999
Net income	$ 11,503		$ 10,805		$ 11,626		$ 9,759		$ 13,147		$ 9,325		$ 8,749		$ 8,373		$ 43,693	$ 39,594		$ 19,402
Basic net income per share	$ 0.19	[3]	$ 0.17	[3]	$ 0.18	[3]	$ 0.15	[3]	$ 0.20	[4]	$ 0.14	[4]	$ 0.13	[4]	$ 0.12	[4]	$ 0.69	$ 0.58		$ 0.26
Diluted net income per share	$ 0.18	[3]	$ 0.16	[3]	$ 0.18	[3]	$ 0.15	[3]	$ 0.19	[4]	$ 0.13	[4]	$ 0.12	[4]	$ 0.11	[4]	$ 0.67	$ 0.56		$ 0.25
Franchisor Owned Outlet [Member]
Revenue from contract with customer, excluding assessed tax	$ 104,389		$ 103,609		$ 102,741		$ 101,193		$ 100,303		$ 97,915		$ 98,355		$ 93,779		$ 411,932	$ 390,352	[2]	$ 367,310	[2]
Franchise [Member]
Revenue from contract with customer, excluding assessed tax	$ 55,160	[1]	$ 54,414	[1]	$ 54,593	[1]	$ 54,080	[1]	$ 35,196		$ 34,469		$ 35,021		$ 34,131		$ 218,247	$ 138,817		$ 139,638
[1]	During 2018, we adopted ASU 2014-09, which clarifies the principles used to recognize revenue. We elected to apply the modified retrospective method of adoption; therefore, results for reporting periods after December 28, 2017 are presented under the new guidance and prior period amounts have not been adjusted. The increase in operating revenue was primarily the result of recognizing advertising revenue on a gross basis versus recording it on a net basis as previously reported. See Note 3 to our Consolidated Financial Statements for details.
[2]	As disclosed in Note 2, prior period amounts have not been adjusted under the modified retrospective method of adoption of Topic 606.
[3]	Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding
[4]	Per share amounts do not necessarily sum to the total year amounts due to changes in shares outstanding and rounding.

Uncategorized Items - denn-2018

Label	Element	Value
Additional Paid-in Capital [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 551,000
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	8,588,000
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (15,446,000)