Member2018-06-300001041061yum:GrubHubInc. Member2018-01-012018-06-300001041061yum:GrubHubInc. Pizza Hut and Habit Burger Grill offer a drive-thru option on a much more limited basis. Restaurant management structure varies by Concept and unit size. Area Coaches typically work with approximately six to twelve restaurants. Our commitments and progress towards executing this strategy are reflected below. Following the Separation, Yum China became, and continues to be, our largest franchisee. The market for qualified employees in the retail food industry is very competitive. Unfavorable rulings or developments may also occur. The compliance costs associated with these laws and regulations could be substantial. The Yum China spin-off may be subject to China indirect transfer tax. We believe that the restructuring has reasonable commercial purpose. The Habit Burger Grill Division leases its corporate headquarters in Irvine, California. She also served as Chief Transformation Officer from November 2016 to December 2020. In 2019, the 53rd week added $24 million to Operating Profit. These units were largely closed during the quarter ended September 30, 2020. The stay order remains in effect, and the next hearing is scheduled for March 24, 2021. We deny liability and intend to continue vigorously defending this matter. Unit counts assumed were correlated with the expected recoveries in average unit volumes. See Note 18 for a further discussion of our Income taxes. Item 7A.Quantitative and Qualitative Disclosures About Market Risk. See the Lease Guarantees section in Note 20. We maintain certain variable interests in these cooperatives. Therefore, these cooperatives are VIEs. Revenues for these services are typically billed and received on a monthly basis. These expenses are accounted for as described in the Advertising Costs policy below. Individual restaurant-level impairment is recorded within Other (income) expense. We recognize any such impairment charges in Refranchising (gain) loss. Additionally, depreciable lives are adjusted based on the expected disposal date. Accordingly, actual results could vary significantly from our estimates.69Guarantees. Additionally, effective January 1, 2020, we adopted ASU No. As a result of the adoption of ASU No. The related expense and any subsequent changes are included in Refranchising (gain) loss. Effective with the adoption of ASU No. 2016-13 on January 1, 2020, our receivables are now stated net of expected credit losses. PP&E is carried net of accumulated depreciation and amortization. In certain instances, we lease or sublease certain restaurants to franchisees. At the beginning of the quarter ended March 31, 2020, we adopted ASU No. These derivative contracts are entered into with financial institutions. Additionally, our Common Stock has no par or stated value. We were in compliance with all debt covenants as of December 31, 2020. Through December 31, 2020, the swaps were highly effective cash flow hedges. The supplemental plans provides additional benefits to certain employees. We do not expect to make any significant contributions to the Plan in 2021. These losses were recorded in Other pension (income) expense. We fund our post-retirement plan as benefits are paid. Brands, Inc. Long-Term Incentive Plan (the "LTIP"). Impact of Significant Tax Law Changes. These leases have varying terms, the latest of which expires in 2065. DelawarePH North America LLC f/k/a PH North America S.à r.