United Artists Theatre Circuit Inactive 10-K20 Mar 152014 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Jan. 01, 2015	Mar. 20, 2015	Jun. 26, 2014
Document and entity information
Entity Registrant Name	UNITED ARTISTS THEATRE CIRCUIT INC /MD/
Entity Central Index Key	889570
Document Type	10-K
Document Period End Date	1-Jan-15
Amendment Flag	FALSE
Current Fiscal Year End Date	0
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Non-accelerated Filer	Non-accelerated Filer
Entity Public Float			$0
Entity Common Stock, Shares Outstanding		100
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Jan. 01, 2015	Dec. 26, 2013
In Millions, unless otherwise specified	Jan. 01, 2015	Dec. 26, 2013
CURRENT ASSETS:
Cash and cash equivalents	$96.20	$75
Receivables	1.1	1.5
Prepaid expenses, concession inventory and other current assets	1.2	1.4
Deferred income tax asset	2.1	2
TOTAL CURRENT ASSETS	100.6	79.9
PROPERTY AND EQUIPMENT:
Land	2.7	2.7
Buildings, leasehold improvements and equipment	110	106.4
TOTAL PROPERTY AND EQUIPMENT	112.7	109.1
Accumulated depreciation and amortization	-80.7	-78.2
Total property and equipment, net	32	30.9
GOODWILL	7.1	7.1
OTHER NON-CURRENT ASSETS	11.6	10.3
TOTAL ASSETS	151.3	128.2
CURRENT LIABILITIES:
Accounts payable	10.1	8.2
Accrued expenses and other	6.4	7.4
Current portion of debt obligations	0.3	0.3
TOTAL CURRENT LIABILITIES	16.8	15.9
OTHER NON-CURRENT LIABILITIES	6.3	4.9
NON-CURRENT DEFERRED REVENUE	22.7	23.4
LONG-TERM DEBT, LESS CURRENT PORTION	0.2	0.5
DEFERRED INCOME TAX LIABILITY	24.5	23.2
TOTAL LIABILITIES	70.5	67.9
COMMITMENTS AND CONTINGENCIES
EQUITY:
Preferred stock, $1.00 par value; 500,000 shares authorized, no shares issued and outstanding at January 1, 2015 and December 26, 2013	0	0
Common stock, $1.00 par value; 1,000 shares authorized, 100 shares issued and outstanding at January 1, 2015 and December 26, 2013	0	0
Additional paid-in capital	93.2	93.2
Retained earnings	65.8	55.8
Related party receivables	-78.5	-89.1
TOTAL STOCKHOLDER'S EQUITY OF UNITED ARTISTS THEATRE CIRCUIT, INC.	80.5	59.9
Noncontrolling interest	0.3	0.4
TOTAL EQUITY	80.8	60.3
TOTAL LIABILITIES AND EQUITY	$151.30	$128.20

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jan. 01, 2015	Dec. 26, 2013
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$1	$1
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$1	$1
Common stock, shares authorized	1,000	1,000
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
In Millions, unless otherwise specified	Jan. 01, 2015	Dec. 26, 2013	Dec. 27, 2012
REVENUES:
Admissions	$124	$134.40	$140.40
Concessions	48.4	50.9	53
Other operating revenues	8.2	8.3	8.1
TOTAL REVENUES	180.6	193.6	201.5
OPERATING EXPENSES:
Film rental and advertising costs	63.7	68.9	70.8
Cost of concessions	6.4	6.7	7
Other theatre operating expenses	66.5	74.9	76.6
Sale and leaseback rentals	15.2	15.1	15.1
General and administrative expenses	5.5	5.9	6.1
Depreciation and amortization	6.3	6.9	8.1
Net loss on disposal and impairment of operating assets and other	0.4	1.3	3.2
TOTAL OPERATING EXPENSES	164	179.7	186.9
INCOME FROM OPERATIONS	16.6	13.9	14.6
OTHER EXPENSE (INCOME):
Interest expense, net	-0.2	0	0
TOTAL OTHER EXPENSE (INCOME), NET	-0.2	0	0
INCOME BEFORE INCOME TAXES	16.8	13.9	14.6
PROVISION FOR INCOME TAXES	6.7	5.7	7.8
NET INCOME	10.1	8.2	6.8
NONCONTROLLING INTEREST, NET OF TAX	-0.1	-0.1	-0.1
NET INCOME ATTRIBUTABLE TO CONTROLLING INTEREST	$10	$8.10	$6.70

CONSOLIDATED_STATEMENTS_OF_EQU

CONSOLIDATED STATEMENTS OF EQUITY (USD $)	Total	Total Stockholdersb Equity of UATC	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings	Intercompany and Related Party Receivables	Noncontrolling Interest
In Millions, unless otherwise specified	Total	Total Stockholdersb Equity of UATC	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings	Intercompany and Related Party Receivables	Noncontrolling Interest
Balance, beginning of period at Dec. 30, 2010
Increase (Decrease) in Stockholders' Equity
Noncontrolling interest adjustments	$0.10							$0.10
Balance, end of period at Dec. 29, 2011	47.3	47.1			93.2	41	-87.1	0.2
Increase (Decrease) in Stockholders' Equity
Net income attributable to controlling interest	6.7	6.7				6.7
Change in related party receivables	-8.5	-8.5					-8.5
Balance, end of period at Dec. 27, 2012	45.6	45.3			93.2	47.7	-95.6	0.3
Increase (Decrease) in Stockholders' Equity
Net income attributable to controlling interest	8.1	8.1				8.1
Change in related party receivables	6.5	6.5					6.5
Noncontrolling interest adjustments	0.1							0.1
Balance, end of period at Dec. 26, 2013	60.3	59.9			93.2	55.8	-89.1	0.4
Increase (Decrease) in Stockholders' Equity
Net income attributable to controlling interest	10	10				10
Change in related party receivables	10.6	10.6					10.6
Noncontrolling interest adjustments	-0.1							-0.1
Balance, end of period at Jan. 01, 2015	$80.80	$80.50	$0	$0	$93.20	$65.80	($78.50)	$0.30

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Millions, unless otherwise specified	Jan. 01, 2015	Dec. 26, 2013	Dec. 27, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$10.10	$8.20	$6.80
Adjustments to reconcile net income to net cash provided by operating activities:
Effect of leases with escalating minimum annual rentals	-1.8	-1.1	-1
Depreciation and amortization	6.3	6.9	8.1
Net loss on disposal and impairment of operating assets and other	0.4	1.3	3.2
Deferred income tax provision (benefit)	1.3	-0.3	2.8
Landlord contributions	2	0	0
Changes in operating assets and liabilities:
Receivables	0.4	-0.4	0.1
Prepaid expenses, concession inventory and other assets	0.2	0	-0.4
Accounts payable	1.6	3	-4.5
Deferred revenue	-0.7	-0.7	-0.3
Accrued expenses and other liabilities	-1.3	0.6	-0.8
NET CASH PROVIDED BY OPERATING ACTIVITIES	18.5	17.5	14
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	-7.4	-3.5	-5.5
Proceeds from disposition of assets, net	0	0.1	0
Distributions to partnership	-0.1	-0.1	-0.1
NET CASH USED IN INVESTING ACTIVITIES	-7.5	-3.5	-5.6
CASH FLOWS FROM FINANCING ACTIVITIES:
Debt payments	-0.3	-0.3	-0.1
Decrease (increase) in related party receivables and other	10.5	6.6	-8.4
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	10.2	6.3	-8.5
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	21.2	20.3	-0.1
CASH AND CASH EQUIVALENTS:
BEGINNING OF YEAR	75	54.7	54.8
END OF YEAR	96.2	75	54.7
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	0.1	0.1	0.1
Cash paid for income taxes	$1.60	$1.20	$0.90

The_Company_and_Basis_of_Prese

The Company and Basis of Presentation	12 Months Ended
The Company and Basis of Presentation	Jan. 01, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The Company and Basis of Presentation	The Company and Basis of Presentation

	United Artists Theatre Company (the "Parent" or "United Artists"), a Delaware corporation, is the parent company of United Artists Theatre Circuit, Inc. ("we," "us," "our," the "Company" or "UATC") and United Artists Realty Company ("UAR"), which is the parent company of United Artists Properties I Corp. ("Prop I"). UATC leases certain theatres from Prop I. The terms UATC and the Company shall be deemed to include the respective subsidiaries of such entity when used in discussions included herein regarding the current operations or assets of such entity.

	The accompanying consolidated financial statements include the accounts of the Company and those of all majority owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.

	UATC operates 445 screens in 49 theatres in 17 states as of January 1, 2015. As of December 26, 2013, UATC operated 476 screens in 53 theatres in 17 states. The Company formally operates on a 52-week fiscal year with each quarter generally consisting of 13 weeks, unless otherwise noted. The Company’s fiscal year ends on the first Thursday after December 25, which in certain years (such as fiscal 2014) results in a 53-week fiscal year. On August 27, 2014, Regal Entertainment Group's ("REG" or "Regal") Board of Directors approved a change in the Company’s fiscal year from a 52-53 week fiscal year ending on the first Thursday after December 25 of each year to a fiscal year ending on December 31 of each year, effective with the fiscal year commencing January 2, 2015. Beginning January 2, 2015, the Company’s quarterly results will be for three month periods ending March 31, June 30, September 30 and December 31 of each year.

	The Company became a subsidiary of Regal on April 12, 2002, in conjunction with an exchange transaction in which REG, through its wholly owned subsidiary Regal Entertainment Holdings, Inc. ("REH"), also acquired Edwards Theatres, Inc. ("Edwards"), Regal Cinemas Corporation ("Regal Cinemas") and Regal CineMedia Corporation ("Regal CineMedia"). REG is controlled by the Anschutz Company ("Anschutz"), which indirectly controlled each of us, Edwards, Regal Cinemas, United Artists and Regal CineMedia prior to REG’s acquisition of us and them in the exchange transaction. For a detailed discussion of the transactions resulting in Regal’s acquisition of its subsidiaries, see Note 2 to the consolidated financial statements. On August 17, 2005, REH transferred the stock of United Artists to Regal Cinemas, Inc. ("RCI"). As a result, United Artists and its subsidiaries became subsidiaries of RCI.

	In connection with Regal’s acquisition of its subsidiaries, RCI, an indirect subsidiary of Regal, agreed to manage all aspects of the theatre operations of UATC and its subsidiaries and make all business decisions on behalf of UATC pursuant to a management agreement. In certain markets where UATC operates theatres, RCI also operates theatres.

Formation_of_Regal_Entertainme

Formation of Regal Entertainment Group	12 Months Ended
Formation of Regal Entertainment Group	Jan. 01, 2015
Business Combinations [Abstract]
Formation of Regal Entertainment Group	Formation of Regal Entertainment Group

	Exchange Transaction

	On March 8, 2002, Anschutz entered into an agreement to exchange its controlling interest in United Artists for common stock of Regal, resulting in Regal being the majority shareholder of United Artists. Anschutz also exchanged its ownership interests in two other theatre companies for common stock of Regal. The management of these three theatre companies was combined, with management of the theatre operations based in Knoxville, Tennessee, while management of certain ancillary businesses was based in Centennial, Colorado. As described below, the exchange transaction was consummated on April 12, 2002.

	On April 12, 2002, through a series of transactions, Regal issued (1) 70,538,017 shares of Class B common stock to Anschutz in exchange for its controlling equity interests in Regal Cinemas, United Artists, Edwards and Regal CineMedia, (2) 14,052,320 shares of Class B common stock to OCM Principal Opportunities Fund II, L.P. and its subsidiaries ("Oaktree’s Principal Activities Group") in exchange for its contribution of capital stock of Regal Cinemas and Edwards and (3) 27,493,575 shares of Class A common stock to the other stockholders of Regal Cinemas, United Artists, Edwards and Regal CineMedia party to an exchange agreement in exchange for their capital stock of Regal Cinemas, United Artists, Edwards and Regal CineMedia.

	Upon the closing of the exchange transaction, the holders of outstanding options of United Artists received replacement options to purchase 2,287,552 shares of Regal Class A common stock at prices ranging from $4.44 to $12.87 per share. Regal also granted to certain holders of United Artists warrants in exchange for their contribution to Regal of outstanding warrants to purchase 3,750,000 shares of United Artists’ common stock, warrants to purchase 3,928,185 shares of Regal Class B common stock at $8.88 per share and warrants to purchase 296,129 shares of Regal Class A common stock at $8.88 per share. Following the exchange transaction, Anschutz transferred beneficial ownership of 1,455,183 shares of Class B common stock to Oaktree’s Principal Activities Group. In addition, Anschutz acquired an additional 697,620 shares of Class B common stock in May 2002.

	Anschutz controls approximately 78% of the combined voting power of Regal’s outstanding common stock and, therefore, has the ability to direct the election of members of Regal’s board of directors and to determine the outcome of other matters submitted to the vote of Regal’s stockholders. Because Anschutz controls Regal, Anschutz has the ability to control us.

	Initial Public Offering of Regal Entertainment Group

	In May 2002, REG issued 18.0 million shares of its Class A common stock in an initial public offering at a price of $19.00 per share, receiving aggregate net offering proceeds, net of underwriting discounts, commissions and other offering expenses, of $314.8 million. A portion of the proceeds from this offering were used to repay UATC’s term bank credit facility, which was replaced by a note payable to the Parent, which was obligated under a substantially similar note payable to Regal. The note to Parent was repaid in full on June 6, 2003.

	On August 16, 2002, REH, a wholly owned subsidiary of Regal, acquired the remaining outstanding shares of common stock of United Artists held by the United Artists’ minority stockholders and warrants to acquire shares of common stock of United Artists held by various institutional holders for approximately $34.0 million. Immediately prior to the acquisition, the common stock of United Artists was the only outstanding class of voting stock, of which the minority stockholders owned approximately 9.9%, and REH owned the remaining 90.1%. As a result of this transaction, United Artists became a wholly owned subsidiary of REH.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Jan. 01, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies

	Principles of Consolidation

	The consolidated financial statements include the accounts of UATC and its subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.

	Revenue Recognition

	Revenues are generated principally through admissions and concessions sales with proceeds received in cash or via credit card at the point of sale. Other operating revenues consist primarily of product advertising (including vendor marketing programs) and other ancillary revenues that are recognized as income in the period earned. The Company generally recognizes payments received attributable to the marketing and advertising services provided by the Company under certain vendor programs as revenue in the periods in which the advertising is displayed or when the related impressions are delivered. Such impressions are measured by the concession product sales volume, which is a mutually agreed upon proxy of attendance and reflects the Company’s marketing and advertising services delivered to its vendors. In instances where the consideration received is in excess of fair value of the advertising services provided, the excess is recorded as a reduction of concession costs. The Company recognizes revenue associated with discount tickets and gift cards when redeemed. Amortization of deferred revenue related to the amount we received for agreeing to the existing exhibitor services agreement ("ESA") modification are described below in this Note 3 under "Deferred Revenue" and in Note 5—"Related Party Transactions."

	Cash Equivalents

	The Company considers all unrestricted highly liquid debt instruments and investments purchased with an original maturity of 3 months or less to be cash equivalents. At January 1, 2015, the Company held substantially all of its cash in temporary cash investments in the form of certificates of deposit and variable rate investment accounts with major financial institutions.




	Inventories

	Inventories consist of concession products and theatre supplies. The Company states inventories on the basis of first-in, first-out (FIFO) cost, which is not in excess of net realizable value.

	Property and Equipment

	The Company states property and equipment at cost. Major renewals and improvements are capitalized, while maintenance and repairs that do not improve or extend the lives of the respective assets, are expensed currently. Gains and losses from disposition of property and equipment are included in income and expense when realized.

	The Company capitalizes the cost of computer equipment, system hardware and purchased software ready for service. During the years ended January 1, 2015 and December 26, 2013, the Company capitalized approximately $0.6 million of such costs, which were associated primarily with (i) new point-of-sale devices at the Company’s box offices and concession stands, (ii) new ticketing kiosks, and (iii) computer hardware and software purchased for the Company’s theatre locations. The Company also capitalizes certain direct external costs associated with software developed for internal use after the preliminary software project stage is completed and Company management has authorized further funding for a software project and it is deemed probable of completion. The Company capitalizes these external software development costs only until the point at which the project is substantially complete and the software is ready for its intended purpose.

	The Company records depreciation and amortization using the straight-line method over the following estimated useful lives:



	Buildings	20-30 years
	Equipment	3-20 years
	Leasehold improvements	Lesser of term of lease or asset life
	Computer equipment and software	3-5 years

	As of January 1, 2015 and December 26, 2013, included in property and equipment is $2.7 million of assets accounted for under capital leases, before accumulated depreciation of $2.4 million and $2.2 million, respectively. The Company records amortization using the straight-line method over the shorter of the lease terms or the estimated useful lives noted above.

	Impairment of Long-Lived Assets

	The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amounts of the assets may not be fully recoverable. The Company generally evaluates assets for impairment on an individual theatre basis, which management believes is the lowest level for which there are identifiable cash flows. If the sum of the expected future cash flows, undiscounted and without interest charges, is less than the carrying amount of the assets, the Company recognizes an impairment charge in the amount by which the carrying value of the assets exceeds their fair market value.

	The Company considers historical theatre level cash flows, estimated future theatre level cash flows, theatre property and equipment carrying values, intangible asset carrying values, the age of the theatre, competitive theatres in the marketplace, the impact of recent ticket price changes, strategic initiatives, available lease renewal options and other factors considered relevant in its assessment of whether or not a triggering event has occurred that indicates impairment of individual theatre assets may be necessary. For theatres where a triggering event is identified, impairment is measured based on the estimated cash flows from continuing use until the expected disposal date or the fair value of furniture, fixtures and equipment. The expected disposal date does not exceed the remaining lease period unless it is probable the lease period will be extended and may be less than the remaining lease period when the Company does not expect to operate the theatre to the end of its lease term. The fair value of assets is determined using the present value of the estimated future cash flows or the expected selling price less selling costs for assets of which the Company expects to dispose. Significant judgment is involved in determining whether a triggering event has occurred, estimating future cash flows and determining fair value. Management's estimates (Level 3 inputs as described in FASB Accounting Standards Codification ("ASC") Topic 820, Fair Value Measurements and Disclosures) are based on historical and projected operating performance, recent market transactions, and current industry trading multiples.

	Triggering events identified resulted in the recording of impairment charges of $0.8 million for the year ended December 26, 2013. There were no impairments of long-lived assets during the years ended January 1, 2015 and December 27, 2012. The long-lived asset impairment charges recorded during each of the periods presented are specific to theatres that were directly and individually impacted by increased competition, adverse changes in market demographics or adverse changes in the development or the conditions of the areas surrounding the theatre.

	Leases

	The majority of the Company’s operations are conducted in premises occupied under non-cancelable lease agreements with initial base terms generally ranging from 15 to 20 years. The Company, at its option, can renew a substantial portion of the leases at defined or then fair rental rates for various periods. Certain leases for Company theatres provide for contingent rentals based on the revenue results of the underlying theatre and require the payment of taxes, insurance and other costs applicable to the property. Also, certain leases contain escalating minimum rental provisions. There are no conditions imposed upon us by our lease agreements or by parties other than the lessor that legally obligate the Company to incur costs to retire assets as a result of a decision to vacate our leased properties. None of our lease agreements require us to return the leased property to the lessor in its original condition (allowing for normal wear and tear) or to remove leasehold improvements at our cost.

	The Company accounts for leased properties under the provisions of ASC Topic 840, Leases and other authoritative accounting literature. ASC Subtopic 840-10, Leases—Overview requires that the Company evaluate each lease for classification as either a capital lease or an operating lease. The Company performs this evaluation at the inception of the lease and when a modification is made to a lease. As to those arrangements that are classified as capital leases, the Company records property under capital leases and a capital lease obligation in an amount equal to the lesser of the present value of the minimum lease payments to be made over the life of the lease at the beginning of the lease term, or the fair value of the leased property. The property under capital lease is amortized on a straight-line basis as a charge to expense over the lease term, as defined, or the economic life of the leased property, whichever is less. During the lease term, as defined, each minimum lease payment is allocated between a reduction of the lease obligation and interest expense so as to produce a constant periodic rate of interest on the remaining balance of the lease obligation. The Company does not believe that exercise of the renewal options in its leases are reasonably assured at the inception of the lease agreements because such leases: (i) provide for either (a) renewal rents based on market rates or (b) renewal rents that equal or exceed the initial rents, and (ii) do not impose economic penalties upon the determination whether or not to exercise the renewal option. As a result, there are not sufficient economic incentives at the inception of the leases to consider the lease renewal options to be reasonably assured of being exercised and therefore, the initial base term is generally considered as the lease term under ASC Subtopic 840-10.

	The Company records rent expense for its operating leases with contractual rent increases in accordance with ASC Subtopic 840-20, Leases—Operating Leases, on a straight-line basis from the "lease commencement date" as specified in the lease agreement until the end of the base lease term.

	For leases in which the Company is involved with construction of the theatre, the Company accounts for the lease during the construction period under the provisions of ASC Subtopic 840-40, Leases—Sale-Leaseback Transactions. The landlord is typically responsible for constructing a theatre using guidelines and specifications agreed to by the Company and assumes substantially all of the risk of construction. In accordance with ASC Subtopic 840-40, if the Company concludes that it has substantially all of the construction period risks, it records a construction asset and related liability for the amount of total project costs incurred during the construction period. Once construction is completed, the Company considers the requirements under ASC Subtopic 840-40, for sale-leaseback treatment, and if the arrangement does not meet such requirements, it records the project's construction costs funded by the landlord as a financing obligation. The obligation is amortized over the financing term based on the payments designated in the contract.

	In accordance with ASC Subtopic 840-20, we expense rental costs incurred during construction periods for operating leases as such costs are incurred. For rental costs incurred during construction periods for both operating and capital leases, the “lease commencement date” is the date at which we gain access to the leased asset. Historically, and for the years ended January 1, 2015, December 26, 2013 and December 27, 2012, these rental costs have not been significant to our consolidated financial statements.

	Sale and Leaseback Transactions

	The Company accounts for the sale and leaseback of real estate assets in accordance with ASC Subtopic 840-40. Losses on sale leaseback transactions are recognized at the time of sale if the fair value of the property sold is less than the undepreciated cost of the property. Gains on sale and leaseback transactions are deferred and amortized over the remaining lease term.
	Goodwill

	The carrying amount of goodwill was $7.1 million as of January 1, 2015 and December 26, 2013. The Company evaluates goodwill for impairment annually or more frequently as specific events or circumstances dictate. Under ASC Subtopic 350-20, Intangibles—Goodwill and Other—Goodwill, the Company has identified its reporting units to be the designated market areas in which the Company conducts its theatre operations. Goodwill impairment is evaluated using a two-step approach requiring the Company to compute the fair value of a reporting unit and compare it with its carrying value. If the carrying value of the reporting unit exceeds its estimated fair value, a second step is performed to measure the potential goodwill impairment. The Company determines fair value by using an enterprise valuation methodology determined by applying multiples to cash flow estimates less net indebtedness, which the Company believes is an appropriate method to determine fair value. There is considerable management judgment with respect to cash flow estimates and appropriate multiples and discount rates to be used in determining fair value and such management estimates fall under Level 3 within the fair value measurement hierarchy.

As part of the Company’s ongoing operations, we may close certain theatres within a reporting unit containing goodwill due to underperformance of the theatre or inability to renew our lease, among other reasons. Additionally, we generally abandon certain assets associated with a closed theatre, primarily leasehold improvements. Under ASC Topic 350, Intangibles—Goodwill and Other, when a portion of a reporting unit that constitutes a business is disposed of, goodwill associated with that business shall be included in the carrying amount of the business in determining the gain or loss on disposal. We evaluate whether the portion of a reporting unit being disposed of constitutes a business on the date of closure. Generally, on the date of closure, the closed theatre does not constitute a business because the Company retains assets and processes on that date essential to the operation of the theatre. These assets and processes are significant missing elements impeding the operation of a business. Accordingly, when closing individual theatres, we generally do not include goodwill in the calculation of any gain or loss on disposal of the related assets.

The Company's annual goodwill impairment assessments for the years ended January 1, 2015, December 26, 2013 and December 27, 2012 indicated that the fair value of each of its reporting units exceeded their carrying value and therefore, goodwill was not deemed to be impaired.

Income Taxes

The Company files income tax returns in the U.S. federal jurisdiction and certain state jurisdictions as part of the REG income tax filings and files separate income tax returns in various other state jurisdictions as well. The Company’s share of the REG current and deferred tax expense is determined on a separate company basis. Income taxes are accounted for 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. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company records a valuation allowance if it is deemed more likely than not that its deferred income tax assets will not be realized. The Company expects that certain deferred income tax assets are not more likely than not to be recovered and therefore has established a valuation allowance. The Company reassesses its need for the valuation allowance for its deferred income taxes on an ongoing basis.

Additionally, income tax rules and regulations are subject to interpretation, require judgment by the Company and may be challenged by the taxation authorities. As described further in Note 7—"Income Taxes," the Company applies the provisions of ASC Subtopic 740-10, Income Taxes—Overview. In accordance with ASC Subtopic 740-10, the Company recognizes a tax benefit only for tax positions that are determined to be more likely than not sustainable based on the technical merits of the tax position. With respect to such tax positions for which recognition of a benefit is appropriate, the benefit is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions are evaluated on an ongoing basis as part of the Company’s process for determining the provision for income taxes.

Deferred Revenue

Deferred revenue relates primarily to the amount we received for agreeing to the existing ESA modification described in Note 5—"Related Party Transactions." The amount we received for agreeing to the ESA modification will be amortized to advertising revenue over the 30 year term of the agreement following the units of revenue method as described in Note 5—"Related Party Transactions." As of January 1, 2015 and December 26, 2013, approximately $23.2 million and $23.9 million of deferred revenue, respectively, related to the ESA was recorded as a component of accrued expenses and other and non-current deferred revenue in the accompanying consolidated balance sheets.

Deferred Rent

The Company recognizes rent on a straight-line basis after considering the effect of rent escalation provisions resulting in a level monthly rent expense for each lease over its term. The deferred rent liability is included in other non-current liabilities in the accompanying consolidated balance sheets.

Film Costs

The Company estimates its film cost expense and related film cost payable based on management’s best estimate of the ultimate settlement of the film costs with the distributors. Generally, less than one-third of our quarterly film expense is estimated at period-end. The length of time until these costs are known with certainty depends on the ultimate duration of the film’s theatrical run, but is typically "settled" within 2 to 3 months of a particular film’s opening release. Upon settlement with our film distributors, film cost expense and the related film cost payable are adjusted to the final film settlement.

Loyalty Program

Members of the Regal Crown Club® earn credits for each dollar spent at the Company’s theatres and earn concession or ticket awards based on the number of credits accumulated. Because the Company believes that the value of the awards granted to Regal Crown Club® members is insignificant in relation to the value of the transactions necessary to earn the award, the Company records the estimated incremental cost of providing awards under the Regal Crown Club® loyalty program at the time the awards are earned. Historically, and for the years ended January 1, 2015, December 26, 2013 and December 27, 2012, the costs of these awards have not been significant to the Company’s consolidated financial statements.

Advertising

The Company expenses advertising costs as incurred.

Estimates

The preparation of financial statements in conformity with U.S generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include, but are not limited to, those related to film costs, property and equipment, goodwill and income taxes. Actual results could differ from those estimates.

Segments

As of January 1, 2015, December 26, 2013 and December 27, 2012, UATC managed its business under one reportable segment: theatre exhibition operations.

Comprehensive Income

Net income and comprehensive income were the same for all years presented.

Recent Accounting Pronouncements

In February 2013, the Financial Accounting Standards Board ("FASB") issued ASU 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. Under ASU 2013-02, an entity is required to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures that provide additional detail about those amounts. ASU 2013-02 became effective for the Company as of the beginning of fiscal 2013. The adoption of ASU 2013-02 had no impact on the Company's consolidated financial position, cash flows, or results of operations.

In July 2013, the FASB issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. The amendments in ASU 2013-11 require an entity to present an unrecognized tax benefit in the financial statements as a reduction to a deferred tax asset for a net operating loss ("NOL") carryforward, a similar tax loss, or a tax credit carryforward except when: (1) a NOL carryforward, a similar tax loss, or a tax credit carryforward is not available as of the reporting date under the governing tax law to settle taxes that would result from the disallowance of the tax position; or (2) the entity does not intend to use the deferred tax asset for this purpose (provided that the tax law permits a choice). If either of these conditions exists, an entity should present an unrecognized tax benefit in the financial statements as a liability and should not net the unrecognized tax benefit with a deferred tax asset. The amendment does not affect the recognition or measurement of uncertain tax positions under ASC Topic 740, Income Taxes. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. ASU 2013-11 became effective for the Company as of the beginning of fiscal 2014 and has been applied prospectively.

In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. ASU 2014-08 changes the requirements for reporting discontinued operations and includes enhanced disclosures about discontinued operations. Under the update, only those disposals of components of an entity that represent a strategic shift that has a major effect on an entity's operations and financial results will be reported as discontinued operations in the financial statements. ASU 2014-08 is effective prospectively for annual reporting periods beginning on or after December 15, 2014, and interim reporting periods within those years. Early adoption is permitted. The Company expects to adopt ASU 2014-08 as of the beginning of fiscal 2015 and it does not anticipate the adoption of ASU 2014-08 to have a material impact on the Company's consolidated financial statements and related disclosures.

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard is effective for the Company for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The standard permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the impact that ASU 2014-09 will have on its consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

Debt_Obligations

Debt Obligations	12 Months Ended
	Jan. 01, 2015
Debt Disclosure [Abstract]
Debt Obligations	Debt Obligations

	Debt obligations are summarized as follows (amounts in millions):


			1-Jan-15			26-Dec-13
	Debt obligations (1)		$	0.5		$	0.8

	Less current portion		(0.3		)	(0.3		)
	Long-term debt, less current portion		$	0.2		$	0.5

	________________________________________________

	-1	Debt obligations include $0.5 million and $0.8 million of capital lease obligations as of January 1, 2015 and December 26, 2013, which have an interest rate of 10.0%, maturing in 2016.


	The aggregate annual maturities of debt obligations are as follows (amounts in millions):


	2015	$	0.3

	2016	0.2

	2017	—

	2018	—

	2019	—

	Thereafter	—

		0.5

	Less interest on capital leases	—

	Total	$	0.5

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Jan. 01, 2015
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions

	Management Agreement

	RCI manages all aspects of the theatre operations of UATC and its subsidiaries pursuant to the terms of a management agreement, which includes all of its cash collections, cash disbursements and other cash management functions. During each of the years ended January 1, 2015, December 26, 2013 and December 27, 2012, UATC recorded management fee expenses of approximately $5.5 million, $5.9 million and $6.1 million, respectively, related to this agreement. Such fees have been recorded in the accompanying consolidated statements of operations as a component of "General and administrative expenses."

	Related-Party Receivables

	The related party receivables balance of $78.5 million as of January 1, 2015 was comprised of approximately $9.8 million related to advances made to Prop I to fund additions and/or renovations to theatres leased from Prop I and approximately $68.7 million related to cash management intercompany transactions with RCI. The related-party receivables balance of $89.1 million as of December 26, 2013 was also comprised of the $9.8 million receivable from Prop I and approximately $79.3 million related to intercompany transactions and cash management.

	UATC leases three theatres from Prop I in accordance with a master lease (the "Prop I Master Lease"). The Prop 1 Master Lease commenced in 1988 with an original base term of 15 years and in 2003 UATC exercised a 10 year renewal extension of the lease. During the year ended December 26, 2013, the lease was subsequently extended through 2016. The Prop I Master Lease provides for basic monthly or quarterly rentals and may require additional rentals, based on the revenue of the underlying theatre. In order to fund the cost of additions and/or renovations to the theatres leased by UATC from Prop I, UATC made advances to Prop I prior to becoming a wholly owned subsidiary of REG in 2002. Since 2002, UATC has not funded any additions and/or renovations for these properties and does not expect to make any advances to Prop 1 in future periods. The Prop I portion of the related-party receivable balance ($9.8 million at January 1, 2015 and December 26, 2013) will be reduced upon any sale of the three properties by Prop I, with UATC receiving the net proceeds of the sale. The fair value of each of the three locations is evaluated periodically using the expected selling price less selling costs for each property. Management’s estimates (Level 3 inputs as described in ASC Topic 820, Fair Value Measurements and Disclosures) are based on recent market transactions and current real estate values within each market. The Company has no current intention to market or sell the properties at this time, but believes that the fair market value of the three properties will be sufficient to substantially recover the current receivable from Prop I.

	The decrease in the related-party receivables balance of $10.6 million during the year ended January 1, 2015 was due primarily to the timing of intercompany cash collections and disbursements particularly with respect to (1) the increase in the amount of expenses paid by RCI on behalf of UATC, partially offset by (2) the impact of the redemption of gift cards and discount tickets at UATC theatres that were sold by a subsidiary of RCI, Regal CineMedia Corporation ("RCM"), and (3) cash received by RCI for various revenue items, such as on-line ticket sales and rebates from vendor marketing programs, for UATC’s share of the revenues for such items. When RCI (or RCM) receives the cash for these items, revenue is recorded by UATC and a corresponding intercompany receivable is created, which is payable by RCI (or RCM) to UATC. Decreases in the intercompany receivable recorded by UATC could occur in future periods as long as the above described cash management activities continue as usual. As of January 1, 2015, management believes the intercompany receivable is fully collectible.

	Digital Cinema Implementation Partners, LLC Transactions

	Regal maintains an investment in Digital Cinema Implementation Partners, LLC, a Delaware limited liability company ("DCIP"). DCIP is a joint venture company formed by Regal, AMC and Cinemark. On March 10, 2010, DCIP executed definitive agreements and related financing transactions in connection with the conversion to digital projection. Concurrent with closing, RCI entered into a master equipment lease agreement (the "Master Lease") and other related agreements with Kasima, LLC, a wholly-owned subsidiary of DCIP.

	DCIP funds the cost of conversion to digital projection principally through the collection of virtual print fees from motion picture studios and equipment lease payments from participating exhibitors, including Regal. In accordance with the Master Lease, RCI subleases (the "Sublease") the digital projection systems to UATC under a twelve-year term with ten one-year fair value renewal options. The Master Lease also contains a fair value purchase option. On March 31, 2014, the junior capital raised by DCIP in the initial financing transactions was paid in full by DCIP. In connection with this repayment, the Master Lease was amended to eliminate the incremental minimum rent payment provision of $2,000 per digital projection system described more fully in Note 5 to the consolidated financial statements included in Part II, Item 8 of our annual report on Form 10-K filed on March 14, 2014 with the Securities and Exchange Commission (File No. 33-49598) for the fiscal year ended December 26, 2013. As of January 1, 2015, under the Master Lease and the Sublease, UATC pays RCI annual minimum rent of $1,000 per digital projection system from the effective date of the agreement through the end of the lease term. UATC considers the $1,000 minimum rental to be a minimum rent and accordingly has recorded such rent on a straight-line basis in its consolidated financial statements. UATC is also subject to various types of other rent if such digital projection systems do not meet minimum performance requirements as outlined in the Master Lease and the Sublease. Certain of the other rent payments are subject to either a monthly or an annual maximum. UATC accounts for the Sublease as an operating lease for accounting purposes. During the years ended January 1, 2015 and December 26, 2013, the Company incurred total rent of approximately $0.5 million and $1.1 million, respectively, associated with the leased digital projection systems.

	National CineMedia, LLC Transactions

	Pursuant to the Company’s management agreement with RCI, RCI, through an agreement with National CineMedia, LLC ("National CineMedia"), provides on-screen and lobby advertising and event services to UATC.

	In connection with the completion of the initial public offering, or IPO, of National CineMedia Inc.’s ("NCM Inc.") common stock, RCI amended and restated its ESA with National CineMedia, whereby in exchange for its pro rata share of the IPO proceeds, RCI agreed to a modification of National CineMedia’s payment obligation under the ESA. The modification extended the term of the ESA to 30 years, provided National CineMedia with a five-year right of first refusal beginning one year prior to the end of the term and changed the basis upon which RCI is paid by National CineMedia from a percentage of revenues associated with advertising contracts entered into by National CineMedia to a monthly theatre access fee. Also, with respect to any on-screen advertising time provided by us to our beverage concessionaire, RCI is required to purchase such time from National CineMedia at a negotiated rate.

	As a result of the ESA amendment and related modification payment, RCI recognizes various types of other revenue from National CineMedia, including per patron and per digital screen theatre access fees, net of payments for on-screen advertising time provided to the Company’s beverage concessionaire, other National CineMedia revenue and amortization of upfront ESA modification fees utilizing the units of revenue amortization method.

	The Company’s portion of these revenues are presented as a component of "Other operating revenues" in the Company’s consolidated financial statements and consist of the following amounts (in millions):



		Year Ended			Year Ended			Year Ended
		1-Jan-15			December 26, 2013			December 27, 2012
	Theatre access fees - patrons	$	1		$	1.1		$	1.2

	Theatre access fees - digital screens	0.4			0.5			0.5

	Other NCM revenue	0.2			0.2			0.2

	Amortization of ESA modification fees	0.5			0.4			0.4

	Payments for beverage concessionaire advertising	(0.8		)	(1.0		)	(1.1		)
	Total	$	1.3		$	1.2		$	1.2


	On December 26, 2013, National CineMedia sold its "Fathom Events" business to AC JV, a newly-formed Delaware limited liability company owned 32% by each of RCI, AMC and Cinemark and 4% by National CineMedia. The Fathom Events business focuses on the marketing and distribution of live and pre-recorded entertainment programming to various theatre operators (including REG, AMC and Cinemark) to provide additional programs to augment their feature film schedule and includes events such as live and pre-recorded concerts, opera and symphony, DVD product releases and marketing events, theatrical premieres, Broadway plays, live sporting events and other special events. In addition, on December 26, 2013, RCI amended and restated its existing exhibitor service agreement with National CineMedia in connection with the sale by National CineMedia of its Fathom Events business. AMC and Cinemark also amended and restated their respective existing exhibitor service agreements with National CineMedia in connection with the sale. The existing exhibitor service agreements were modified to remove those provisions addressing the rights and obligations related to digital programing services of the Fathom Events business. Those provisions are now contained in the Amended and Restated Digital Programming Exhibitor Services Agreements that were entered into on December 26, 2013 by National CineMedia and each of RCI, AMC and Cinemark, respectively. These Amended and Restated Digital Programming Exhibitor Services Agreements were then assigned by National CineMedia to AC JV as part of the sale.

Leases

Leases	12 Months Ended
	Jan. 01, 2015
Leases [Abstract]
Leases	Leases

	The Company accounts for a majority of its leases as operating leases. The Company, at its option, can renew a substantial portion of the leases at defined or then fair rental rates for various periods. Certain leases for Company theatres provide for contingent rentals based on the revenue results of the underlying theatre and require the payment of taxes, insurance and other costs applicable to the property. Also, certain leases contain escalating minimum rental provisions that have been accounted for on a straight-line basis over the initial term of the leases.

	Minimum rentals payable under all non-cancelable operating leases with terms in excess of 1 year as of January 1, 2015, are summarized for the following fiscal years (in millions):



	2015	$	33.8

	2016	20.3

	2017	10.7

	2018	7.4

	2019	3

	Thereafter	8.7

	Total	$	83.9


	Rent expense, including sale and leaseback rentals of $15.2 million, $15.1 million and $15.1 million, for the years ended January 1, 2015, December 26, 2013 and December 27, 2012, under such operating leases amounted to $33.2 million, $34.9 million and $35.6 million for the years ended January 1, 2015, December 26, 2013 and December 27, 2012, respectively. Contingent rent expense was $0.8 million, $1.1 million and $1.0 million for the years ended January 1, 2015, December 26, 2013 and December 27, 2012, respectively.

	Sale-Leaseback Transactions

	The Company has historically entered into sale and leaseback transactions whereby owned properties were sold and leased back under operating leases. The minimum rentals for these operating leases are included in the table above.

	In December 1995, UATC entered into a sale and leaseback transaction whereby 31 owned properties were sold to and leased back from an unaffiliated third party. In conjunction with the transaction, the buyer of the properties issued publicly traded pass-through certificates. In connection with this sale and leaseback transaction, UATC entered into a Participation Agreement that requires UATC to comply with various covenants, including limitations on indebtedness, restricted payments, transactions with affiliates, guarantees, issuance of preferred stock of subsidiaries and subsidiary distributions, transfer of assets and payment of dividends. As of January 1, 2015, 11 properties were subject to the sale leaseback transaction and approximately $7.7 million in principal amount of pass-through certificates were outstanding.

Income_Taxes

Income Taxes	12 Months Ended
	Jan. 01, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes

	The components of the provision for income taxes for income from operations for each of the fiscal years were as follows (in millions):


		Year Ended			Year Ended			Year Ended
		1-Jan-15			December 26, 2013			December 27, 2012
	Federal:
	Current	$	4.2		$	4.7		$	3.8

	Deferred	1.2			(0.2		)	(0.1		)

	Total Federal	5.4			4.5			3.7

	State:
	Current	1.2			1.3			1.2

	Deferred	0.1			(0.1		)	2.9

	Total State	1.3			1.2			4.1

	Total income tax provision	$	6.7		$	5.7		$	7.8


	A reconciliation of the provision for income taxes as reported and the amount computed by multiplying the income before taxes and extraordinary item by the U.S. federal statutory rate of 35% was as follows (in millions):



		Year Ended			Year Ended			Year Ended
		1-Jan-15			December 26, 2013			December 27, 2012
	Provision calculated at federal statutory income tax rate	$	5.9		$	4.9		$	5.1

	State and local income taxes, net of federal benefit	0.8			0.8			2.7

	Total income tax provision	$	6.7		$	5.7		$	7.8


	Significant components of the Company’s net deferred tax liability consisted of the following at (in millions):


		1-Jan-15			December 26, 2013
	Deferred tax assets:
	Net operating loss carryforward	$	7.7		$	9.8

	Excess of tax basis over book basis of fixed assets	10.8			13.6

	Deferred revenue	9.3			9.5

	Other	2.2			1.4

	Total deferred tax assets before valuation allowance	30			34.3

	Valuation allowance	(2.1		)	(2.4		)
	Total deferred tax assets after valuation allowance	27.9			31.9

	Deferred tax liabilities:
	Deferred gain on sale of theatres	(19.2		)	(22.7		)
	Excess of book basis over tax basis of intangible assets	(28.0		)	(28.0		)
	Deferred rent	(3.0		)	(2.3		)
	Other	(0.1		)	(0.1		)
	Total deferred tax liabilities	(50.3		)	(53.1		)
	Net deferred tax liability	$	(22.4	)	$	(21.2	)

	As of January 1, 2015, the Company had net operating loss carryforwards for federal income tax purposes of approximately $13.6 million with expiration commencing during 2019. The Company’s net operating loss carryforwards were generated by the predecessor entities of UATC. The Tax Reform Act of 1986 imposed substantial restrictions on the utilization of net operating losses in the event of an "ownership change" of a corporation. Accordingly, the Company’s ability to utilize the net operating losses may be impaired as a result of the "ownership change" limitations.

In assessing the realizable value of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which these temporary differences become deductible. The Company has recorded a valuation allowance against deferred tax assets at January 1, 2015 and December 26, 2013 totaling $2.1 million and $2.4 million, respectively, as management believes it is more likely than not that certain deferred tax assets will not be realized in future tax periods. Future reductions in the valuation allowance associated with a change in management’s determination of the Company’s ability to realize these deferred tax assets will result in a decrease in the provision for income taxes. During the year ended January 1, 2015, the valuation allowance was decreased by $0.3 million primarily related to the expiration of certain state net operating losses.

As of January 1, 2015 and December 26, 2013, the Company had no unrecognized tax benefits. The Company does not believe that its gross unrecognized tax benefits will change within the next 12 months.

The Company files income tax returns in the U.S. federal jurisdiction and certain state jurisdictions as part of the REG income tax filings and files separate income tax returns in various other state jurisdictions as well. The Company's share of the REG current and deferred tax expense is determined on a separate company basis. REG and the Company are no longer subject to U.S. federal, or with limited exceptions, state examinations by tax authorities for years before 2010. However, the taxing authorities still have the ability to review the propriety of tax attributes created in closed tax years if such tax attributes are utilized in an open tax year. In May 2014, REG was notified that the Internal Revenue Service ("IRS") would examine its 2012 federal income tax return. In January 2015, REG was notified that the IRS would examine its 2010 federal income tax return. As of the year ended January 1, 2015, REG has not been notified of any items that are being disputed by the IRS for either year under examination. Management believes that it has provided adequate provision for income taxes relative to the tax years under examination.

Litigation_and_contingencies

Litigation and contingencies	12 Months Ended
Litigation and contingencies	Jan. 01, 2015
Commitments and Contingencies Disclosure [Abstract]
Litigation and contingencies	Litigation and contingencies

	The Company is presently involved in various judicial, administrative, regulatory and arbitration proceedings concerning matters arising in the ordinary course of business operations, including but not limited to, personal injury claims, landlord-tenant disputes, employment and other contractual matters, some of which are described below. Many of these proceedings are at preliminary stages, and many of these cases seek an indeterminate amount of damages. The Company's theatre operations are also subject to federal, state and local laws governing such matters as wages, working conditions, citizenship and health and sanitation and environmental protection requirements.

	On October 9, 2012, staff at the San Francisco Regional Water Quality Board (the "Regional Board") notified the Company, that the Regional Board is contemplating issuing a cleanup and abatement order to the Company with respect to a property in Santa Clara, California that the Company owned and then leased during the 1960s and 1970s. On June 25, 2013, the Regional Board issued a tentative order to the Company setting out proposed site clean-up requirements for the Company with respect to the property. According to the Regional Board, the property in question has been contaminated by dry-cleaning facilities that operated at the property in question from approximately 1961 until 1996. The Regional Board also issued a tentative order to the current property owner, who has been conducting site investigation and remediation activities at the site for several years. The Company submitted comments to the Regional Board on July 28, 2013, objecting to the tentative order. The Regional Board considered the matter at its regular meeting on September 11, 2013 and adopted the tentative order with only minor changes. On October 11, 2013, the Company filed a petition with the State Water Resources Control Board (“State Board”) for review of the Regional Board’s order. The State Board has not yet acted on the petition. The Company is cooperating with the Regional Board while its petition remains pending before the State Board. The Company intends to vigorously defend this matter. We believe that we are, and were during the period in question described in this paragraph, in compliance with such applicable laws and regulations.

	On July 10, 2014, the State of New York approved a sales tax refund claim filed by the Company to recover sales taxes paid on certain nontaxable purchases made by the Company during the fiscal 2008 through fiscal 2012 periods. The refund totaled approximately $5.1 million, including interest. The Company recorded the refund by reducing "Other theatre operating expenses" by approximately $4.9 million and "Interest expense, net" by approximately $0.2 million.

	In situations where management believes that a loss arising from proceedings described herein is probable and can reasonably be estimated, the Company records the amount of the loss, or the minimum estimated liability when the loss is estimated using a range and no amount within the range is more probable than another. As additional information becomes available, any potential liability related to these proceedings is assessed and the estimates are revised, if necessary. The amounts reserved for such proceedings totaled approximately $2.8 million (primarily landlord-tenant disputes) as of January 1, 2015, which is included in accrued expenses and other on our consolidated balance sheet. Management believes any additional liability with respect to these claims and disputes will not be material in the aggregate to the Company’s consolidated financial position, results of operations or cash flows. Under ASC Topic 450, Contingencies—Loss Contingencies, an event is "reasonably possible" if "the chance of the future event or events occurring is more than remote but less than likely" and an event is "remote" if "the chance of the future event or events occurring is slight." Thus, references to the upper end of the range of reasonably possible loss for cases in which the Company is able to estimate a range of reasonably possible loss mean the upper end of the range of loss for cases for which the Company believes the risk of loss is more than slight. Management is unable to estimate a range of reasonably possible loss for cases described herein in which damages have not been specified and (i) the proceedings are in early stages, (ii) there is uncertainty as to the likelihood of a class being certified or the ultimate size of the class, (iii) there is uncertainty as to the outcome of pending appeals or motions, (iv) there are significant factual issues to be resolved, and/or (v) there are novel legal issues presented. However, for these cases, management does not believe, based on currently available information, that the outcomes of these proceedings will have a material adverse effect on the Company’s financial condition, though the outcomes could be material to the Company’s operating results for any particular period, depending, in part, upon the operating results for such period.

	Our theatres must comply with Title III of the Americans with Disabilities Act of 1990 (the "ADA") to the extent that such properties are "public accommodations" and/or "commercial facilities" as defined by the ADA. Compliance with the ADA requires that public accommodations "reasonably accommodate" individuals with disabilities and that new construction or alterations made to "commercial facilities" conform to accessibility guidelines unless "structurally impracticable" for new construction or technically infeasible for alterations. Non-compliance with the ADA could result in the imposition of injunctive relief, fines, awards of damages to private litigants and additional capital expenditures to remedy such non-compliance.

	In prior years, private litigants and the Department of Justice ("DOJ") had filed claims against REG alleging that a number of theatres with stadium seating violated the ADA because these theatres allegedly failed to provide wheelchair-bound patrons with lines of sight comparable to those available to other members of the general public and denied persons in wheelchairs access to the stadium portion of the theatres. On June 8, 2005, REG reached an agreement with the DOJ resolving and dismissing the private litigants’ claims and all claims made by the United States under the ADA. On December 9, 2010, the parties renewed the Consent Decree for another three year term. On or about February 5, 2014, REG filed its final compliance report and fulfilled all of its obligations under the Consent Decree. From time to time, the Company receives claims that the stadium seating offered by theatres allegedly violates the ADA. In these instances, the Company seeks to resolve or dismiss these claims based on the terms of the DOJ settlement or under applicable ADA standards.

	The accessibility of theatres to persons with visual impairments or that are deaf or hard of hearing remains a topic of interest to the DOJ and they have published an Advance Notice of Proposed Rulemaking concerning the provision of closed captioning and descriptive audio within the theatre environment. The Company believes it provides the members of the visually and hearing impaired communities with reasonable access to the movie-going experience, and has deployed new digital captioning and descriptive video systems that should meet all such potential requirements or expectations of any federal, state or individual concerns. The Company believes that it is in substantial compliance with all current applicable regulations relating to accommodations for the disabled. The Company intends to comply with future regulations in this regard and except as set forth above, does not currently anticipate that compliance will require the Company to expend substantial funds.

Capital_Stock

Capital Stock	12 Months Ended
Capital Stock	Jan. 01, 2015
Equity [Abstract]
Capital Stock and Share Based Compensation	Capital Stock

	Common and Preferred Stock

	UATC is authorized to issue 1,000 shares of its $1.00 par value common stock, of which 100 shares are issued and outstanding at January 1, 2015, and are all held by the Parent. At January 1, 2015, the Company has 500,000 shares of preferred stock authorized with none issued.

Employee_Benefits_Plan

Employee Benefits Plan	12 Months Ended
Employee Benefits Plan	Jan. 01, 2015
Compensation and Retirement Disclosure [Abstract]
Employee Benefits Plan	Employee Benefits Plan

	REG sponsors an employee benefit plan, the Regal Entertainment Group 401(k) Plan (the "Plan"), under section 401(k) of the Internal Revenue Code of 1986, as amended, for the benefit of substantially all full-time employees of UATC. The Plan provides that participants may contribute up to 50% of their compensation, subject to Internal Revenue Service limitations. The Plan currently matches an amount equal to 100% of the first 3% of the participant’s contributions and 50% of the next 2% of the participant’s contributions. Employee contributions are invested in various investment funds based upon elections made by the employee.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments	12 Months Ended
Fair Value of Financial Instruments	Jan. 01, 2015
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments

	The methods and assumptions used to estimate the fair value of each class of financial instrument are as follows:

	Cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities:

	The carrying amounts approximate fair value because of the short maturity of these instruments.

	Long-Lived Assets

	As further described in Note 3—"Summary of Significant Accounting Policies," the Company regularly reviews long-lived assets (primarily property and equipment) for impairment whenever events or changes in circumstances indicate that the carrying amounts of the assets may not be fully recoverable. When the estimated fair value is determined to be lower than the carrying value of the asset, an impairment charge is recorded to write the asset down to its estimated fair value.

	The Company's analysis relative to long-lived assets resulted in the recording of impairment charges of $0.8 million for the year ended December 26, 2013. There were no impairments recorded during the years ended January 1, 2015 or December 27, 2012. The long-lived asset impairment charges recorded were specific to theatres that were directly and individually impacted by increased competition, adverse changes in market demographics or adverse changes in the development or the conditions of the areas surrounding the theatres.

	Long term obligations, excluding capital lease obligations:

	The fair value of the Company’s debt obligations were based on recent financing transactions for similar debt issuances and the carrying amounts approximate the fair value.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Jan. 01, 2015
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation

	The consolidated financial statements include the accounts of UATC and its subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Revenue Recognition	Revenue Recognition

	Revenues are generated principally through admissions and concessions sales with proceeds received in cash or via credit card at the point of sale. Other operating revenues consist primarily of product advertising (including vendor marketing programs) and other ancillary revenues that are recognized as income in the period earned. The Company generally recognizes payments received attributable to the marketing and advertising services provided by the Company under certain vendor programs as revenue in the periods in which the advertising is displayed or when the related impressions are delivered. Such impressions are measured by the concession product sales volume, which is a mutually agreed upon proxy of attendance and reflects the Company’s marketing and advertising services delivered to its vendors. In instances where the consideration received is in excess of fair value of the advertising services provided, the excess is recorded as a reduction of concession costs. The Company recognizes revenue associated with discount tickets and gift cards when redeemed. Amortization of deferred revenue related to the amount we received for agreeing to the existing exhibitor services agreement ("ESA") modification are described below in this Note 3 under "Deferred Revenue" and in Note 5—"Related Party Transactions."
Cash and Cash Equivalents	Cash Equivalents

	The Company considers all unrestricted highly liquid debt instruments and investments purchased with an original maturity of 3 months or less to be cash equivalents.
Inventories	Inventories

	Inventories consist of concession products and theatre supplies. The Company states inventories on the basis of first-in, first-out (FIFO) cost, which is not in excess of net realizable value.
Property and Equipment	The Company also capitalizes certain direct external costs associated with software developed for internal use after the preliminary software project stage is completed and Company management has authorized further funding for a software project and it is deemed probable of completion. The Company capitalizes these external software development costs only until the point at which the project is substantially complete and the software is ready for its intended purpose.
	The Company records amortization using the straight-line method over the shorter of the lease terms or the estimated useful lives noted above.
	Property and Equipment

	The Company states property and equipment at cost. Major renewals and improvements are capitalized, while maintenance and repairs that do not improve or extend the lives of the respective assets, are expensed currently. Gains and losses from disposition of property and equipment are included in income and expense when realized.

	The Company capitalizes the cost of computer equipment, system hardware and purchased software ready for service.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets

	The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amounts of the assets may not be fully recoverable. The Company generally evaluates assets for impairment on an individual theatre basis, which management believes is the lowest level for which there are identifiable cash flows. If the sum of the expected future cash flows, undiscounted and without interest charges, is less than the carrying amount of the assets, the Company recognizes an impairment charge in the amount by which the carrying value of the assets exceeds their fair market value.

	The Company considers historical theatre level cash flows, estimated future theatre level cash flows, theatre property and equipment carrying values, intangible asset carrying values, the age of the theatre, competitive theatres in the marketplace, the impact of recent ticket price changes, strategic initiatives, available lease renewal options and other factors considered relevant in its assessment of whether or not a triggering event has occurred that indicates impairment of individual theatre assets may be necessary. For theatres where a triggering event is identified, impairment is measured based on the estimated cash flows from continuing use until the expected disposal date or the fair value of furniture, fixtures and equipment. The expected disposal date does not exceed the remaining lease period unless it is probable the lease period will be extended and may be less than the remaining lease period when the Company does not expect to operate the theatre to the end of its lease term. The fair value of assets is determined using the present value of the estimated future cash flows or the expected selling price less selling costs for assets of which the Company expects to dispose. Significant judgment is involved in determining whether a triggering event has occurred, estimating future cash flows and determining fair value. Management's estimates (Level 3 inputs as described in FASB Accounting Standards Codification ("ASC") Topic 820, Fair Value Measurements and Disclosures) are based on historical and projected operating performance, recent market transactions, and current industry trading multiples.
Leases	Deferred Rent

	The Company recognizes rent on a straight-line basis after considering the effect of rent escalation provisions resulting in a level monthly rent expense for each lease over its term. The deferred rent liability is included in other non-current liabilities in the accompanying consolidated balance sheets.
	Leases

	The majority of the Company’s operations are conducted in premises occupied under non-cancelable lease agreements with initial base terms generally ranging from 15 to 20 years. The Company, at its option, can renew a substantial portion of the leases at defined or then fair rental rates for various periods. Certain leases for Company theatres provide for contingent rentals based on the revenue results of the underlying theatre and require the payment of taxes, insurance and other costs applicable to the property. Also, certain leases contain escalating minimum rental provisions. There are no conditions imposed upon us by our lease agreements or by parties other than the lessor that legally obligate the Company to incur costs to retire assets as a result of a decision to vacate our leased properties. None of our lease agreements require us to return the leased property to the lessor in its original condition (allowing for normal wear and tear) or to remove leasehold improvements at our cost.

	The Company accounts for leased properties under the provisions of ASC Topic 840, Leases and other authoritative accounting literature. ASC Subtopic 840-10, Leases—Overview requires that the Company evaluate each lease for classification as either a capital lease or an operating lease. The Company performs this evaluation at the inception of the lease and when a modification is made to a lease. As to those arrangements that are classified as capital leases, the Company records property under capital leases and a capital lease obligation in an amount equal to the lesser of the present value of the minimum lease payments to be made over the life of the lease at the beginning of the lease term, or the fair value of the leased property. The property under capital lease is amortized on a straight-line basis as a charge to expense over the lease term, as defined, or the economic life of the leased property, whichever is less. During the lease term, as defined, each minimum lease payment is allocated between a reduction of the lease obligation and interest expense so as to produce a constant periodic rate of interest on the remaining balance of the lease obligation. The Company does not believe that exercise of the renewal options in its leases are reasonably assured at the inception of the lease agreements because such leases: (i) provide for either (a) renewal rents based on market rates or (b) renewal rents that equal or exceed the initial rents, and (ii) do not impose economic penalties upon the determination whether or not to exercise the renewal option. As a result, there are not sufficient economic incentives at the inception of the leases to consider the lease renewal options to be reasonably assured of being exercised and therefore, the initial base term is generally considered as the lease term under ASC Subtopic 840-10.

	The Company records rent expense for its operating leases with contractual rent increases in accordance with ASC Subtopic 840-20, Leases—Operating Leases, on a straight-line basis from the "lease commencement date" as specified in the lease agreement until the end of the base lease term.

	For leases in which the Company is involved with construction of the theatre, the Company accounts for the lease during the construction period under the provisions of ASC Subtopic 840-40, Leases—Sale-Leaseback Transactions. The landlord is typically responsible for constructing a theatre using guidelines and specifications agreed to by the Company and assumes substantially all of the risk of construction. In accordance with ASC Subtopic 840-40, if the Company concludes that it has substantially all of the construction period risks, it records a construction asset and related liability for the amount of total project costs incurred during the construction period. Once construction is completed, the Company considers the requirements under ASC Subtopic 840-40, for sale-leaseback treatment, and if the arrangement does not meet such requirements, it records the project's construction costs funded by the landlord as a financing obligation. The obligation is amortized over the financing term based on the payments designated in the contract.

	In accordance with ASC Subtopic 840-20, we expense rental costs incurred during construction periods for operating leases as such costs are incurred. For rental costs incurred during construction periods for both operating and capital leases, the “lease commencement date” is the date at which we gain access to the leased asset.
Sale and Leaseback Transactions	Sale and Leaseback Transactions

	The Company accounts for the sale and leaseback of real estate assets in accordance with ASC Subtopic 840-40. Losses on sale leaseback transactions are recognized at the time of sale if the fair value of the property sold is less than the undepreciated cost of the property. Gains on sale and leaseback transactions are deferred and amortized over the remaining lease term.
Goodwill	Goodwill
	The Company evaluates goodwill for impairment annually or more frequently as specific events or circumstances dictate. Under ASC Subtopic 350-20, Intangibles—Goodwill and Other—Goodwill, the Company has identified its reporting units to be the designated market areas in which the Company conducts its theatre operations. Goodwill impairment is evaluated using a two-step approach requiring the Company to compute the fair value of a reporting unit and compare it with its carrying value. If the carrying value of the reporting unit exceeds its estimated fair value, a second step is performed to measure the potential goodwill impairment. The Company determines fair value by using an enterprise valuation methodology determined by applying multiples to cash flow estimates less net indebtedness, which the Company believes is an appropriate method to determine fair value. There is considerable management judgment with respect to cash flow estimates and appropriate multiples and discount rates to be used in determining fair value and such management estimates fall under Level 3 within the fair value measurement hierarchy.

	As part of the Company’s ongoing operations, we may close certain theatres within a reporting unit containing goodwill due to underperformance of the theatre or inability to renew our lease, among other reasons. Additionally, we generally abandon certain assets associated with a closed theatre, primarily leasehold improvements. Under ASC Topic 350, Intangibles—Goodwill and Other, when a portion of a reporting unit that constitutes a business is disposed of, goodwill associated with that business shall be included in the carrying amount of the business in determining the gain or loss on disposal. We evaluate whether the portion of a reporting unit being disposed of constitutes a business on the date of closure. Generally, on the date of closure, the closed theatre does not constitute a business because the Company retains assets and processes on that date essential to the operation of the theatre. These assets and processes are significant missing elements impeding the operation of a business. Accordingly, when closing individual theatres, we generally do not include goodwill in the calculation of any gain or loss on disposal of the related assets.
Income Taxes	Income Taxes

	The Company files income tax returns in the U.S. federal jurisdiction and certain state jurisdictions as part of the REG income tax filings and files separate income tax returns in various other state jurisdictions as well. The Company’s share of the REG current and deferred tax expense is determined on a separate company basis. Income taxes are accounted for 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. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company records a valuation allowance if it is deemed more likely than not that its deferred income tax assets will not be realized. The Company expects that certain deferred income tax assets are not more likely than not to be recovered and therefore has established a valuation allowance. The Company reassesses its need for the valuation allowance for its deferred income taxes on an ongoing basis.

	Additionally, income tax rules and regulations are subject to interpretation, require judgment by the Company and may be challenged by the taxation authorities. As described further in Note 7—"Income Taxes," the Company applies the provisions of ASC Subtopic 740-10, Income Taxes—Overview. In accordance with ASC Subtopic 740-10, the Company recognizes a tax benefit only for tax positions that are determined to be more likely than not sustainable based on the technical merits of the tax position. With respect to such tax positions for which recognition of a benefit is appropriate, the benefit is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions are evaluated on an ongoing basis as part of the Company’s process for determining the provision for income taxes.
Deferred Revenue	Deferred Revenue

	Deferred revenue relates primarily to the amount we received for agreeing to the existing ESA modification described in Note 5—"Related Party Transactions." The amount we received for agreeing to the ESA modification will be amortized to advertising revenue over the 30 year term of the agreement following the units of revenue method as described in Note 5—"Related Party Transactions."
Film Costs	Film Costs

	The Company estimates its film cost expense and related film cost payable based on management’s best estimate of the ultimate settlement of the film costs with the distributors. Generally, less than one-third of our quarterly film expense is estimated at period-end. The length of time until these costs are known with certainty depends on the ultimate duration of the film’s theatrical run, but is typically "settled" within 2 to 3 months of a particular film’s opening release. Upon settlement with our film distributors, film cost expense and the related film cost payable are adjusted to the final film settlement.
Loyalty Program	Loyalty Program

	Members of the Regal Crown Club® earn credits for each dollar spent at the Company’s theatres and earn concession or ticket awards based on the number of credits accumulated. Because the Company believes that the value of the awards granted to Regal Crown Club® members is insignificant in relation to the value of the transactions necessary to earn the award, the Company records the estimated incremental cost of providing awards under the Regal Crown Club® loyalty program at the time the awards are earned.
Advertising	Advertising

	The Company expenses advertising costs as incurred.
Estimates	Estimates

	The preparation of financial statements in conformity with U.S generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include, but are not limited to, those related to film costs, property and equipment, goodwill and income taxes. Actual results could differ from those estimates.
Segments	Segments

	As of January 1, 2015, December 26, 2013 and December 27, 2012, UATC managed its business under one reportable segment: theatre exhibition operations.
Comprehensive Income	Comprehensive Income

	Net income and comprehensive income were the same for all years presented.
Recent Accounting Pronouncements	Recent Accounting Pronouncements

	In February 2013, the Financial Accounting Standards Board ("FASB") issued ASU 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. Under ASU 2013-02, an entity is required to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures that provide additional detail about those amounts. ASU 2013-02 became effective for the Company as of the beginning of fiscal 2013. The adoption of ASU 2013-02 had no impact on the Company's consolidated financial position, cash flows, or results of operations.

	In July 2013, the FASB issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. The amendments in ASU 2013-11 require an entity to present an unrecognized tax benefit in the financial statements as a reduction to a deferred tax asset for a net operating loss ("NOL") carryforward, a similar tax loss, or a tax credit carryforward except when: (1) a NOL carryforward, a similar tax loss, or a tax credit carryforward is not available as of the reporting date under the governing tax law to settle taxes that would result from the disallowance of the tax position; or (2) the entity does not intend to use the deferred tax asset for this purpose (provided that the tax law permits a choice). If either of these conditions exists, an entity should present an unrecognized tax benefit in the financial statements as a liability and should not net the unrecognized tax benefit with a deferred tax asset. The amendment does not affect the recognition or measurement of uncertain tax positions under ASC Topic 740, Income Taxes. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. ASU 2013-11 became effective for the Company as of the beginning of fiscal 2014 and has been applied prospectively.

	In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. ASU 2014-08 changes the requirements for reporting discontinued operations and includes enhanced disclosures about discontinued operations. Under the update, only those disposals of components of an entity that represent a strategic shift that has a major effect on an entity's operations and financial results will be reported as discontinued operations in the financial statements. ASU 2014-08 is effective prospectively for annual reporting periods beginning on or after December 15, 2014, and interim reporting periods within those years. Early adoption is permitted. The Company expects to adopt ASU 2014-08 as of the beginning of fiscal 2015 and it does not anticipate the adoption of ASU 2014-08 to have a material impact on the Company's consolidated financial statements and related disclosures.

	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard is effective for the Company for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The standard permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the impact that ASU 2014-09 will have on its consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jan. 01, 2015
Accounting Policies [Abstract]
Estimated useful lives (in years)	The Company records depreciation and amortization using the straight-line method over the following estimated useful lives:



	Buildings	20-30 years
	Equipment	3-20 years
	Leasehold improvements	Lesser of term of lease or asset life
	Computer equipment and software	3-5 years

Debt_Obligations_Tables

Debt Obligations (Tables)	12 Months Ended
Debt Obligations (Tables)	Jan. 01, 2015
Debt Disclosure [Abstract]
Schedule of debt obligations	Debt obligations are summarized as follows (amounts in millions):


			1-Jan-15			26-Dec-13
	Debt obligations (1)		$	0.5		$	0.8
	Debt obligations (1)		$	0.5		$	0.8
	Less current portion		(0.3		)	(0.3		)
	Long-term debt, less current portion		$	0.2		$	0.5
	Long-term debt, less current portion		$	0.2		$	0.5
	________________________________________________

	-1	Debt obligations include $0.5 million and $0.8 million of capital lease obligations as of January 1, 2015 and December 26, 2013, which have an interest rate of 10.0%, maturing in 2016.
Aggregate annual maturities of debt obligations	The aggregate annual maturities of debt obligations are as follows (amounts in millions):


	2015	$	0.3
	2015	$	0.3
	2016	0.2
	2016	0.2
	2017	—
	2017	—
	2018	—
	2018	—
	2019	—
	2019	—
	Thereafter	—
	Thereafter	—
		0.5
		0.5
	Less interest on capital leases	—
	Less interest on capital leases	—
	Total	$	0.5
	Total	$	0.5

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	12 Months Ended
	Jan. 01, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transaction Other Operating Revenue Recognized	The Company’s portion of these revenues are presented as a component of "Other operating revenues" in the Company’s consolidated financial statements and consist of the following amounts (in millions):



		Year Ended			Year Ended			Year Ended
		1-Jan-15			December 26, 2013			December 27, 2012
	Theatre access fees - patrons	$	1		$	1.1		$	1.2

	Theatre access fees - digital screens	0.4			0.5			0.5

	Other NCM revenue	0.2			0.2			0.2

	Amortization of ESA modification fees	0.5			0.4			0.4

	Payments for beverage concessionaire advertising	(0.8		)	(1.0		)	(1.1		)
	Total	$	1.3		$	1.2		$	1.2

Leases_Tables

Leases (Tables)	12 Months Ended
	Jan. 01, 2015
Leases [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	Minimum rentals payable under all non-cancelable operating leases with terms in excess of 1 year as of January 1, 2015, are summarized for the following fiscal years (in millions):



	2015	$	33.8

	2016	20.3

	2017	10.7

	2018	7.4

	2019	3

	Thereafter	8.7

	Total	$	83.9

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Jan. 01, 2015
Income Tax Disclosure [Abstract]
Components of Provision for Income Taxes	The components of the provision for income taxes for income from operations for each of the fiscal years were as follows (in millions):


		Year Ended			Year Ended			Year Ended
		1-Jan-15			December 26, 2013			December 27, 2012
	Federal:
	Current	$	4.2		$	4.7		$	3.8

	Deferred	1.2			(0.2		)	(0.1		)

	Total Federal	5.4			4.5			3.7

	State:
	Current	1.2			1.3			1.2

	Deferred	0.1			(0.1		)	2.9

	Total State	1.3			1.2			4.1

	Total income tax provision	$	6.7		$	5.7		$	7.8

Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the provision for income taxes as reported and the amount computed by multiplying the income before taxes and extraordinary item by the U.S. federal statutory rate of 35% was as follows (in millions):



		Year Ended			Year Ended			Year Ended
		1-Jan-15			December 26, 2013			December 27, 2012
	Provision calculated at federal statutory income tax rate	$	5.9		$	4.9		$	5.1

	State and local income taxes, net of federal benefit	0.8			0.8			2.7

	Total income tax provision	$	6.7		$	5.7		$	7.8

Schedule of Deferred Tax Assets and Liabilities	Significant components of the Company’s net deferred tax liability consisted of the following at (in millions):


		1-Jan-15			December 26, 2013
	Deferred tax assets:
	Net operating loss carryforward	$	7.7		$	9.8

	Excess of tax basis over book basis of fixed assets	10.8			13.6

	Deferred revenue	9.3			9.5

	Other	2.2			1.4

	Total deferred tax assets before valuation allowance	30			34.3

	Valuation allowance	(2.1		)	(2.4		)
	Total deferred tax assets after valuation allowance	27.9			31.9

	Deferred tax liabilities:
	Deferred gain on sale of theatres	(19.2		)	(22.7		)
	Excess of book basis over tax basis of intangible assets	(28.0		)	(28.0		)
	Deferred rent	(3.0		)	(2.3		)
	Other	(0.1		)	(0.1		)
	Total deferred tax liabilities	(50.3		)	(53.1		)
	Net deferred tax liability	$	(22.4	)	$	(21.2	)

The_Company_and_Basis_of_Prese1

The Company and Basis of Presentation (Details)	Jan. 01, 2015	Dec. 26, 2013
	theatre	screen
	screen	state
	state	theatre
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of screens in operation (in screens)	445	476
Number of theatres in operation	49	53
Number of states in which entity operates	17	17

Formation_of_Regal_Entertainme1

Formation of Regal Entertainment Group (Details) (USD $)	0 Months Ended		1 Months Ended
In Millions, except Share data, unless otherwise specified	Aug. 16, 2002	Apr. 12, 2002	31-May-02	Jan. 01, 2015	Dec. 26, 2013	Mar. 08, 2002
	Aug. 16, 2002	Apr. 12, 2002	31-May-02	Jan. 01, 2015	Dec. 26, 2013	theatre_company
Entity Information [Line Items]
Number of theatre companies excluding Regal						3
Warrant exercise price (in dollars per unit)		8.88
Common stock, shares issued				100	100
Purchase price of United Artists	$34
Minority stockholders' holding (in percent)	9.90%
Anschutz
Entity Information [Line Items]
Number of theatre companies excluding Regal						2
Voting power controlled by Anschutz (as a percent)				78.00%
Oaktree
Entity Information [Line Items]
Anschutz beneficial ownership (in shares)		1,455,183
United Artists Theatre Company
Entity Information [Line Items]
Number of warrants outstanding (in shares)		3,750,000
Regal Cinemas Corporation
Entity Information [Line Items]
Voting power controlled by Anschutz (as a percent)	90.10%
Common Class A
Entity Information [Line Items]
Shares issued during the period		27,493,575
Number of warrants issued (in shares)		296,129
Common stock, shares issued			18,000,000
IPO share price (in dollars per share)			$19
Proceeds from issuance, Initial Public Offering			$314.80
Common Class A \| United Artists Theatre Company
Entity Information [Line Items]
Replacement options to purchase Regal Class A common stock (in shares)		2,287,552
Common Class B
Entity Information [Line Items]
Shares issued during the period			697,620
Number of warrants issued (in shares)		3,928,185
Common Class B \| Anschutz
Entity Information [Line Items]
Shares issued during the period		70,538,017
Common Class B \| Oaktree
Entity Information [Line Items]
Shares issued during the period		14,052,320
Minimum
Entity Information [Line Items]
Class A common stock share price (in dollars per share)		4.44
Maximum
Entity Information [Line Items]
Class A common stock share price (in dollars per share)		12.87

Summary_of_Significant_Account3

Summary of Significant Accounting Policies Narrative (Details) (USD $)	12 Months Ended
	Jan. 01, 2015	Dec. 26, 2013	Dec. 27, 2012
	segment	segment	segment
Property, Plant and Equipment [Line Items]
Capital leases	$112,700,000	$109,100,000
Accumulated depreciation on capital leases	80,700,000	78,200,000
Asset impairment charges	0	800,000	0
Lease term low end of range (in years)	15 years
Lease term high end of range (in years)	20 years
Goodwill	7,100,000	7,100,000
Deferred revenue	22,700,000	23,400,000
Proportion of quarterly film expense	0.3333
Settlement of film cost expenses, period minimum (in months)	2 months
Settlement of film cost expenses, period maximum (in months)	3 months
Number of reportable segments	1	1	1
National Cine Media
Property, Plant and Equipment [Line Items]
Deferred revenue amortization period (in years)	30 years
Deferred revenue	23,200,000	23,900,000
Computer equipment and software
Property, Plant and Equipment [Line Items]
Costs capitalized	600,000	600,000
Capital leases included in property and equipment
Property, Plant and Equipment [Line Items]
Capital leases	2,700,000	2,700,000
Accumulated depreciation on capital leases	$2,400,000	$2,200,000

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Details)	12 Months Ended
Summary of Significant Accounting Policies (Details)	Jan. 01, 2015
Buildings \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	20 years
Buildings \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	30 years
Equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	3 years
Equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	20 years
Computer equipment and software \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	3 years
Computer equipment and software \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	5 years

Debt_Obligations_Details

Debt Obligations (Details) (USD $)	Jan. 01, 2015	Dec. 26, 2013
In Millions, unless otherwise specified	Jan. 01, 2015	Dec. 26, 2013
Debt Disclosure [Abstract]
Total	$0.50	$0.80
Less current portion	-0.3	-0.3
Long-term debt, less current portion	0.2	0.5
Capital lease obligations	$0.50	$0.80
Interest rate (in percent)	10.00%

Debt_Obligations_Aggregate_Mat

Debt Obligations Aggregate Maturities (Details) (USD $)	Jan. 01, 2015	Dec. 26, 2013
In Millions, unless otherwise specified	Jan. 01, 2015	Dec. 26, 2013
Debt Disclosure [Abstract]
2015	$0.30
2016	0.2
2017	0
2018	0
2019	0
Thereafter	0
Subtotal	0.5
Less interest on capital leases	0
Total	$0.50	$0.80

Related_Party_Transactions_Nar

Related Party Transactions Narrative (Details) (USD $)	12 Months Ended			0 Months Ended
In Millions, unless otherwise specified	Jan. 01, 2015	Dec. 26, 2013	Dec. 27, 2012	Mar. 31, 2014
Related Party Transaction
Related party receivables	$78.50	$89.10
Intercompany transactions and cash management receivables	68.7	79.3
Regal Cinemas Inc
Related Party Transaction
Management fee expenses	5.5	5.9	6.1
United Artists Properties I Corp
Related Party Transaction
Related party receivables	9.8	9.8
Number of theatres leased	3
Original base term (in years)	15 years
Renewal extension period of lease (in years)	10 years
Decrease in related party receivable	10.6
Regal Cinemas Inc \| Digital Cinema Implementation Partners, LLC [Member]
Related Party Transaction
Sublease term (in years)	12 years
Number of times fair value renewal options (in renewal options)	10
Fair value renewal options term (in years)	1 year
Incremental annual minimum rent upon certain conditions (in dollars per Digital Projection System)	1,000			2,000
Total rent	$0.50	$1.10
Regal Cinemas Inc \| National Cine Media Llc
Related Party Transaction
Exhibitor services agreements extended term (in years)	30 years
Exhibitor services agreements period covered under right of first refusal (in years)	5 years
Exhibitor services agreement right of first refusal commencement period (in years)	1 year
AC JV, LLC \| Regal Cinemas Inc, AMC Entertainment Inc and Cinemark [Member]
Related Party Transaction
Ownership percentage	32.00%
AC JV, LLC \| National Cine Media
Related Party Transaction
Ownership percentage	4.00%

Related_Party_Transactions_Oth

Related Party Transactions Other Operating Revenue (Details) (Regal Cinemas Inc, National Cine Media Llc, USD $)	12 Months Ended
In Millions, unless otherwise specified	Jan. 01, 2015	Dec. 26, 2013	Dec. 27, 2012
Regal Cinemas Inc \| National Cine Media Llc
Related Party Transaction
Theatre access fees - patrons	$1	$1.10	$1.20
Theatre access fees - digital screens	0.4	0.5	0.5
Other NCM revenue	0.2	0.2	0.2
Amortization of ESA modification fees	0.5	0.4	0.4
Payments for beverage concessionaire advertising	-0.8	-1	-1.1
Total	$1.30	$1.20	$1.20

Leases_Minimum_Rentals_Payable

Leases Minimum Rentals Payable (Details) (USD $)	Jan. 01, 2015
In Millions, unless otherwise specified	Jan. 01, 2015
Future minimum rental payments under non-cancelable operating leases
2015	$33.80
2016	20.3
2017	10.7
2018	7.4
2019	3
Thereafter	8.7
Total	$83.90

Leases_Narrative_Details

Leases Narrative (Details) (USD $)	12 Months Ended			1 Months Ended
In Millions, unless otherwise specified	Jan. 01, 2015	Dec. 26, 2013	Dec. 27, 2012	Dec. 31, 1995
	Jan. 01, 2015	Dec. 26, 2013	Dec. 27, 2012	Property
Operating Leased Assets [Line Items]
Period that must be exceeded to qualify for disclosure as a noncancelable operating lease (in years)	1 year
Sale and leaseback rentals	$15.20	$15.10	$15.10
Minimum rental expense	33.2	34.9	35.6
Contingent rent expense	0.8	1.1	1
UATC
Operating Leased Assets [Line Items]
Number of properties				31
Number of theatres	11
Pass through certificates, principal outstanding	$7.70

Income_Taxes_Components_of_the

Income Taxes Components of the Provision for Income Taxes (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Jan. 01, 2015	Dec. 26, 2013	Dec. 27, 2012
Federal:
Current	$4.20	$4.70	$3.80
Deferred	1.2	-0.2	-0.1
Total Federal	5.4	4.5	3.7
State:
Current	1.2	1.3	1.2
Deferred	0.1	-0.1	2.9
Total State	1.3	1.2	4.1
Total income tax provision	$6.70	$5.70	$7.80

Income_Taxes_Reconciliation_of

Income Taxes Reconciliation of Income Taxes (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Jan. 01, 2015	Dec. 26, 2013	Dec. 27, 2012
Income Tax Disclosure [Abstract]
U.S Federal Statutory Rate (as a percent)	35.00%	35.00%	35.00%
Provision calculated at federal statutory income tax rate	$5.90	$4.90	$5.10
State and local income taxes, net of federal benefit	0.8	0.8	2.7
Total income tax provision	$6.70	$5.70	$7.80

Income_Taxes_Deferred_Tax_Asse

Income Taxes Deferred Tax Assets and Liabilities (Details) (USD $)	Jan. 01, 2015	Dec. 26, 2013
In Millions, unless otherwise specified	Jan. 01, 2015	Dec. 26, 2013
Deferred tax assets:
Net operating loss carryforward	$7.70	$9.80
Excess of tax basis over book basis of fixed assets	10.8	13.6
Deferred revenue	9.3	9.5
Other	2.2	1.4
Total deferred tax assets before valuation allowance	30	34.3
Valuation allowance	-2.1	-2.4
Total deferred tax assets after valuation allowance	27.9	31.9
Deferred tax liabilities:
Deferred gain on sale of theatres	-19.2	-22.7
Excess of book basis over tax basis of intangible assets	-28	-28
Deferred rent	-3	-2.3
Other	-0.1	-0.1
Total deferred tax liabilities	-50.3	-53.1
Net deferred tax liability	($22.40)	($21.20)

Income_Taxes_Narrative_Details

Income Taxes Narrative (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Jan. 01, 2015	Dec. 26, 2013
Operating Loss Carryforwards [Line Items]
Valuation allowance	$2.10	$2.40
Decrease in valuation allowance	0.3
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$13.60

Litigation_and_Contingencies_D

Litigation and Contingencies (Details) (USD $)	0 Months Ended
In Millions, unless otherwise specified	Jul. 10, 2014	Jan. 01, 2015
Loss Contingencies [Line Items]
Amount reserved for proceedings		$2.80
State and Local Jurisdiction
Loss Contingencies [Line Items]
Proceeds from income tax refunds	5.1
Operating Expense \| State and Local Jurisdiction
Loss Contingencies [Line Items]
Income tax settlements, tax refunds	4.9
Interest Expense, Net \| State and Local Jurisdiction
Loss Contingencies [Line Items]
Income tax settlements, tax refunds	$0.20

Capital_Stock_Details

Capital Stock (Details) (USD $)	Jan. 01, 2015	Dec. 26, 2013
Equity [Abstract]
Common stock, shares authorized	1,000	1,000
Common stock, par value (in dollars per share)	$1	$1
Common stock, shares issued	100	100
Preferred stock, shares authorized	500,000	500,000

Employee_Benefits_Plan_Details

Employee Benefits Plan (Details)	12 Months Ended
Employee Benefits Plan (Details)	Jan. 01, 2015
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Employee contribution limit percentage of compensation	50.00%
Employer match, Level one (as a percent)	100.00%
Employer match, Employee contribution, Level one (as a percent)	3.00%
Employer match, Level two (as a percent)	50.00%
Employer match, Employee contribution, Level two (as a percent)	2.00%

Fair_Value_of_Financial_Instru1

Fair Value of Financial Instruments (Details) (USD $)	12 Months Ended
Fair Value of Financial Instruments (Details) (USD $)	Jan. 01, 2015	Dec. 26, 2013	Dec. 27, 2012
Fair Value Disclosures [Abstract]
Asset impairment charges	$0	$800,000	$0