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Leases
 6 Months Ended
Jun. 30, 2024
Leases [Abstract]  
Leases, Company as Lessee Leases
Nature of Leases

The Company operates restaurants that are located on sites owned by us and sites leased by us from third parties. In addition, the Company owns sites and leases sites from third parties, which it leases and/or subleases to franchisees. The Company also leases restaurant, office and transportation equipment. As of June 30, 2024, the nature of restaurants operated by the Company and its franchisees was as follows:
June 30,
2024
Company-operated restaurants:
Owned land and building155
Owned building and held long-term land leases145
Leased land and building111
Total Company-operated restaurants411
Franchisee-operated restaurants:
Company-owned properties leased to franchisees492
Company-leased properties subleased to franchisees1,173
Other franchisee-operated restaurants5,185
Total franchisee-operated restaurants6,850
Total Company-operated and franchisee-operated restaurants7,261
Company as Lessee

The components of lease cost are as follows:
Three Months EndedSix Months Ended
June 30,
2024		July 2,
2023		June 30,
2024		July 2,
2023
Finance lease cost:
Amortization of finance lease assets$4,372 $4,058 $8,669 $8,121 
Interest on finance lease liabilities10,699 10,743 21,357 21,493 
15,071 14,801 30,026 29,614 
Operating lease cost21,524 21,429 43,225 42,878 
Variable lease cost (a)17,365 17,519 33,853 33,600 
Short-term lease cost1,226 1,461 2,620 2,967 
Total operating lease cost (b)40,115 40,409 79,698 79,445 
Total lease cost$55,186 $55,210 $109,724 $109,059 
_______________

(a)Includes expenses for executory costs of $10,033 and $10,172 for the three months ended June 30, 2024 and July 2, 2023, respectively, and $20,254 and $20,020 for the six months ended June 30, 2024 and July 2, 2023, respectively, for which the Company is reimbursed by sublessees.

(b)Includes $32,355 and $32,329 for the three months ended June 30, 2024 and July 2, 2023, respectively, and $64,073 and $62,927 for the six months ended June 30, 2024 and July 2, 2023, respectively, recorded to “Franchise rental expense” for leased properties that are subsequently leased to franchisees. Also includes $7,402 and $7,546 for the three months ended June 30, 2024 and July 2, 2023, respectively, and $14,790 and $15,411 for the six months ended June 30, 2024 and July 2, 2023, respectively, recorded to “Cost of sales” for leases for Company-operated restaurants.
Leases, Company as Lessor
Company as Lessor

The components of lease income are as follows:
Three Months EndedSix Months Ended
June 30,
2024		July 2,
2023		June 30,
2024		July 2,
2023
Sales-type and direct-financing leases:
Selling profit$88 $1,072 $72 $1,201 
Interest income (a)7,178 7,868 14,897 15,730 
Operating lease income42,950 40,629 84,447 82,785 
Variable lease income17,688 17,404 34,177 33,055 
Franchise rental income (b)$60,638 $58,033 $118,624 $115,840 
_______________

(a)Included in “Interest expense, net.”
(b)Includes sublease income of $45,049 and $42,961 recognized during the three months ended June 30, 2024 and July 2, 2023, respectively, and $87,832 and $85,912 recognized during the six months ended June 30, 2024 and July 2, 2023, respectively. Sublease income includes lessees’ variable payments to the Company for executory costs of $10,155 and $10,115 for the three months ended June 30, 2024 and July 2, 2023, respectively, and $20,244 and $19,893 for the six months ended June 30, 2024 and July 2, 2023, respectively.