there were 52 calendar weeks in our 2018 , 2017 and 2016 fiscal years that ended on december 30 , 2018 , december 31 , 2017 and january 1 , 2017 , respectively . executive summary of 2018 results overview we reported net income of $ 80.4 million , or $ 4.37 per diluted share in 2018 , compared to a loss of $ 342.7 million generated in 2017 that was primarily due to impairment charges taken in the third quarter of 2017 related to applebee 's goodwill and intangible assets ; our gross profit grew $ 14.4 million , primarily due to an increase in gross profit from franchise operations ; applebee 's domestic same-restaurant sales grew 5.0 % in 2018 , the largest annual increase since our acquisition of the brand in 2007 ; ihop 's reported system-wide sales grew 3.9 % in 2018 driven by an increase in franchise restaurants due to development and a 1.5 % increase in domestic same-restaurant sales ; the combined system-wide sales of both brands grew to nearly $ 7.6 billion , a 3.0 % increase compared to 2017 . 31 we generated cash from operating activities of $ 140.3 million and adjusted free cash flow ( cash provided by operating activities , plus receipts from notes and equipment contract receivables , less additions to property and equipment ) of $ 140.9 million in 2018 ; we returned nearly $ 85 million to our stockholders , comprised of $ 51.1 million in cash dividends and $ 33.6 million in the form of stock repurchases ; ihop franchisees opened 71 new restaurants worldwide , with net development of 45 restaurants . applebee 's franchisees closed 106 restaurants worldwide , with a net reduction of 99 restaurants . taken together , the total number of our restaurants declined by less than 1 % from last year 's total ; and ihop franchisees remodeled 270 domestic restaurants in 2018 under our new rise ‘ n ' shine design . a total of 890 restaurants have been remodeled since the rise ‘ n ' shine design was announced in late 2015. key performance indicators an overview of our key performance indicators for the year ended december 31 , 2018 is as follows : replace_table_token_4_th ( 1 ) franchise and area license restaurant openings , net of closings replace_table_token_5_th income before income taxes for the year ended december 31 , 2018 increased $ 538.9 million compared to the year ended december 31 , 2017. the primary reasons for the increase are summarized as follows : ( in millions ) impairment of goodwill and intangible assets taken in 2017 that did not recur $ 531.6 increase in gross profit : franchise operations 12.9 all other operations 1.5 total gross profit increase 14.4 change in general and administrative ( “ g & a ” ) expenses : decrease due to executive separation costs in 2017 that did not recur 8.8 increase in all other g & a , net ( 9.8 ) total g & a increase ( 1.0 ) other expense/income items , net ( 6.1 ) increase in income before income taxes $ 538.9 on january 1 , 2018 , we adopted the guidance of accounting standards codification 606 - revenue from contracts with customers ( “ asc 606 ” ) using the full retrospective method . accordingly , previously reported financial information has been adjusted to reflect the application of asc 606 to the comparative 2017 and 2016 periods presented . the retrospective adoption of asc 606 increased our net loss for the year ended december 31 , 2017 by $ 12.2 million ( approximately $ 0.68 per diluted share ) and increased our net income for the year ended december 31 , 2016 by $ 3.0 million ( approximately $ 0.16 per diluted share ) . see note 2 of the notes to consolidated financial statements for additional discussion of our adoption of asc 606 . 32 key performance indicators in evaluating the performance of each restaurant concept , we consider the key performance indicators to be the system-wide sales percentage change , the percentage change in domestic system-wide same-restaurant sales ( “ domestic same-restaurant sales ” ) , net franchise restaurant development and the change in effective franchise restaurants . changes in both domestic same-restaurant sales and in the number of applebee 's and ihop franchise restaurants will impact our system-wide retail sales that drive franchise royalty revenues . restaurant development also impacts franchise revenues in the form of initial franchise fees and , in the case of ihop restaurants , sales of proprietary pancake and waffle dry mix . system-wide sales and domestic same-restaurant sales the following table sets forth for each of the past three years the number of “ effective restaurants ” in the applebee 's and ihop systems and information regarding the percentage change in sales at those restaurants compared to the same periods in the prior two years . sales at restaurants that are owned by franchisees and area licensees are not attributable to the company and , as such , the percentage changes in sales presented below are based on non-gaap sales data . however , we believe that presentation of this information is useful in analyzing our revenues because franchisees and area licensees pay us royalties and advertising fees that are generally based on a percentage of their sales , and , where applicable , rental payments under leases that partially may be based on a percentage of their sales . management also uses this information to make decisions about future plans for the development of additional restaurants as well as evaluation of current operations . replace_table_token_6_th replace_table_token_7_th _ ( a ) “ global effective restaurants ” are the weighted average number of restaurants open in a given fiscal period , adjusted to account for restaurants open for only a portion of the period . story_separator_special_tag impairment of applebee 's goodwill and tradename we performed an interim quantitative test for impairment of applebee 's goodwill and indefinite-lived intangible assets in the third quarter of 2017. as a result of performing the interim quantitative test , we recognized an impairment of applebee 's goodwill of $ 358.2 million and an impairment of applebee 's tradename of $ 173.4 million . throughout 2018 , we performed assessments to determine whether events or changes in circumstances have occurred that could indicate any potential additional impairment to our goodwill and indefinite-lived intangible assets . we considered , among other things , changes in applebee 's key performance indicators and what , if any , impact that performance had on the long-term forecast of future trends in sales , operating expenses , overhead expenses , depreciation , capital expenditures and changes in working capital that was used in performing the quantitative impairment test in the third quarter of 2017. we also considered the current market price of our common stock and the favorable impact of the tax act on future cash flows . we performed our annual test of impairment on a qualitative basis in the fourth quarter of 2018 and concluded it was not “ more likely than not ” that the fair value of the applebee 's franchise reporting unit is less than its carrying amount and therefore , a quantitative test of impairment was not necessary . 39 executive separation costs on february 17 , 2017 , we announced the resignation of our former chairman and chief executive officer ( the “ former ceo ” ) , effective march 1 , 2017. in accordance with the terms of the separation agreement and general release filed as exhibit 10.1 to form 8-k filed on february 17 , 2017 , we recorded approximately $ 5.9 million for severance , separation pay and ancillary costs in the first quarter of 2017. all stock options and restricted stock awards held by the former ceo that were unvested at the time of the announcement became vested in connection with the separation . we recorded a charge of approximately $ 2.9 million related to the accelerated vesting of the equity awards in the first quarter of 2017. total costs of $ 8.8 million related to the separation were included in g & a expenses for the year ended december 31 , 2017. financial review replace_table_token_11_th our 2018 total revenue grew by $ 49.2 million compared to 2017. the significant components of the change are as follows : franchise advertising revenue increased $ 34.1 million , of which $ 25 million was due to the temporary increase in the franchisee contribution rate to the applebee 's naf discussed above under events impacting comparability of financial information . collection of amounts not recognized as revenue in the prior year and increases in domestic system-wide sales at both brands also contributed to the increase in advertising revenue . franchise royalty and fee revenue increased $ 15.4 million , primarily due to a 5.0 % increase in applebee 's domestic same-restaurant sales , a 3.2 % increase in ihop effective franchise restaurants due to franchisee development and revenue from the cash collection of royalties previously unrecognized due to uncertainty as to collectibility . our 2017 total revenue declined $ 55.8 million compared to 2016. the significant components of the change are as follows : franchise revenues decreased due to a 5.3 % decline in applebee 's same-restaurant sales , an increase in applebee 's revenue we did not recognize due to uncertainty as to collectibility , an increase in closures of applebee 's restaurants , and a decrease in sales of ihop pancake and waffle dry mix . these unfavorable items were partially offset by new restaurant development by ihop franchisees . company restaurant revenue declined primarily due to the refranchising of nine ihop company-operated restaurants in june 2017 as noted above under “ events impacting comparability of financial information . ” rental and financing revenues decreased primarily due to the progressive decline in interest income as financed receivables were repaid . replace_table_token_12_th 40 our 2018 gross profit grew by $ 14.4 million compared to 2017. significant components of the total change are as follows : franchise gross profit increased primarily due to favorable resolution of certain franchisee financial health issues in the form of lower bad debt expense and cash collections of previously unrecognized royalty revenues , as well as a lower advertising fund deficit , increases in applebee 's and ihop domestic same-restaurant sales and ihop restaurant development . the favorable impacts on franchise gross profit were partially offset by an increase of $ 20.5 million in franchisor contributions to the applebee 's naf . company-operated restaurant gross profit improved due to the reacquisition of restaurants discussed above under “ events impacting comparability of financial information . ” our 2017 gross profit decreased $ 45.5 million compared to 2016. primary components of the total change are as follows : franchise gross profit declined primarily due to the decrease in revenue described above , an increase in applebee 's bad debt expense and an increase in franchisor contributions to the applebee 's naf . rental and financing gross profit were adversely impacted by the progressive decline in interest income as financed receivables were repaid . company-operated restaurant gross profit improved slightly due to the refranchising of nine ihop company-operated restaurants noted above . replace_table_token_13_th ( 1 ) effective franchise restaurants are the weighted average number of franchise and area license restaurants open in a given fiscal period , adjusted to account for franchise and area license restaurants open for only a portion of the period . ( 2 ) total franchise revenue excluding advertising our 2018 total franchise revenue increased $ 49.5 million compared to 2017 , of which $ 34.1 million was due to an increase in advertising revenue discussed below . the significant components of the other revenue changes are as follows : applebee 's

cash of $ 30.4 million during 2018 compared to using cash of $ 18.4 million during 2017. this favorable change of $ 48.8 million between years primarily resulted from the timing of prepaid rent ( a favorable change between years of approximately $ 16 million ) , the change in net income tax receivables ( favorable $ 16 million ) , the increased accrual of incentive compensation to be paid in 2019 ( favorable $ 14 million ) and a favorable change in accounts receivable of $ 12 million due to improved collections from applebee 's franchisees . these favorable changes were partially offset by a $ 17 million unfavorable change between years in accounts payable , primarily due to the timing of payments for marketing accruals . cash provided by operating activities decreased $ 52.4 million in 2017 compared to 2016. our net income plus the non-cash reconciling items shown in our statements of cash flows ( primarily impairment charges , depreciation , deferred taxes and stock-based compensation ) decreased $ 45.8 million from 2016. this decrease was primarily due to a decline in gross profit from applebee 's franchise operations and the increase in g & a expenses discussed in preceding sections of the md & a . additionally , net changes in working capital used cash of $ 18.4 million during 2017 compared to using cash of $ 11.8 million during 2016. this unfavorable change of $ 6.6 million primarily resulted from an increase in accounts receivable of $ 12 million , an increase in current tax assets and liabilities of $ 8 million and the prepayment of approximately $ 8 million in rent , partially offset by a decrease in payments of incentive compensation ( smaller payments in the first quarter of 2017 for 2016 bonuses compared to first quarter 2016 payments for 2015 bonuses ) . the increase in accounts receivable was due in part slow payment of receivables by certain applebee 's franchisees .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```cash of $ 30.4 million during 2018 compared to using cash of $ 18.4 million during 2017. this favorable change of $ 48.8 million between years primarily resulted from the timing of prepaid rent ( a favorable change between years of approximately $ 16 million ) , the change in net income tax receivables ( favorable $ 16 million ) , the increased accrual of incentive compensation to be paid in 2019 ( favorable $ 14 million ) and a favorable change in accounts receivable of $ 12 million due to improved collections from applebee 's franchisees . these favorable changes were partially offset by a $ 17 million unfavorable change between years in accounts payable , primarily due to the timing of payments for marketing accruals . cash provided by operating activities decreased $ 52.4 million in 2017 compared to 2016. our net income plus the non-cash reconciling items shown in our statements of cash flows ( primarily impairment charges , depreciation , deferred taxes and stock-based compensation ) decreased $ 45.8 million from 2016. this decrease was primarily due to a decline in gross profit from applebee 's franchise operations and the increase in g & a expenses discussed in preceding sections of the md & a . additionally , net changes in working capital used cash of $ 18.4 million during 2017 compared to using cash of $ 11.8 million during 2016. this unfavorable change of $ 6.6 million primarily resulted from an increase in accounts receivable of $ 12 million , an increase in current tax assets and liabilities of $ 8 million and the prepayment of approximately $ 8 million in rent , partially offset by a decrease in payments of incentive compensation ( smaller payments in the first quarter of 2017 for 2016 bonuses compared to first quarter 2016 payments for 2015 bonuses ) . the increase in accounts receivable was due in part slow payment of receivables by certain applebee 's franchisees .
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 Suspicious Activity Report : there were 52 calendar weeks in our 2018 , 2017 and 2016 fiscal years that ended on december 30 , 2018 , december 31 , 2017 and january 1 , 2017 , respectively . executive summary of 2018 results overview we reported net income of $ 80.4 million , or $ 4.37 per diluted share in 2018 , compared to a loss of $ 342.7 million generated in 2017 that was primarily due to impairment charges taken in the third quarter of 2017 related to applebee 's goodwill and intangible assets ; our gross profit grew $ 14.4 million , primarily due to an increase in gross profit from franchise operations ; applebee 's domestic same-restaurant sales grew 5.0 % in 2018 , the largest annual increase since our acquisition of the brand in 2007 ; ihop 's reported system-wide sales grew 3.9 % in 2018 driven by an increase in franchise restaurants due to development and a 1.5 % increase in domestic same-restaurant sales ; the combined system-wide sales of both brands grew to nearly $ 7.6 billion , a 3.0 % increase compared to 2017 . 31 we generated cash from operating activities of $ 140.3 million and adjusted free cash flow ( cash provided by operating activities , plus receipts from notes and equipment contract receivables , less additions to property and equipment ) of $ 140.9 million in 2018 ; we returned nearly $ 85 million to our stockholders , comprised of $ 51.1 million in cash dividends and $ 33.6 million in the form of stock repurchases ; ihop franchisees opened 71 new restaurants worldwide , with net development of 45 restaurants . applebee 's franchisees closed 106 restaurants worldwide , with a net reduction of 99 restaurants . taken together , the total number of our restaurants declined by less than 1 % from last year 's total ; and ihop franchisees remodeled 270 domestic restaurants in 2018 under our new rise ‘ n ' shine design . a total of 890 restaurants have been remodeled since the rise ‘ n ' shine design was announced in late 2015. key performance indicators an overview of our key performance indicators for the year ended december 31 , 2018 is as follows : replace_table_token_4_th ( 1 ) franchise and area license restaurant openings , net of closings replace_table_token_5_th income before income taxes for the year ended december 31 , 2018 increased $ 538.9 million compared to the year ended december 31 , 2017. the primary reasons for the increase are summarized as follows : ( in millions ) impairment of goodwill and intangible assets taken in 2017 that did not recur $ 531.6 increase in gross profit : franchise operations 12.9 all other operations 1.5 total gross profit increase 14.4 change in general and administrative ( “ g & a ” ) expenses : decrease due to executive separation costs in 2017 that did not recur 8.8 increase in all other g & a , net ( 9.8 ) total g & a increase ( 1.0 ) other expense/income items , net ( 6.1 ) increase in income before income taxes $ 538.9 on january 1 , 2018 , we adopted the guidance of accounting standards codification 606 - revenue from contracts with customers ( “ asc 606 ” ) using the full retrospective method . accordingly , previously reported financial information has been adjusted to reflect the application of asc 606 to the comparative 2017 and 2016 periods presented . the retrospective adoption of asc 606 increased our net loss for the year ended december 31 , 2017 by $ 12.2 million ( approximately $ 0.68 per diluted share ) and increased our net income for the year ended december 31 , 2016 by $ 3.0 million ( approximately $ 0.16 per diluted share ) . see note 2 of the notes to consolidated financial statements for additional discussion of our adoption of asc 606 . 32 key performance indicators in evaluating the performance of each restaurant concept , we consider the key performance indicators to be the system-wide sales percentage change , the percentage change in domestic system-wide same-restaurant sales ( “ domestic same-restaurant sales ” ) , net franchise restaurant development and the change in effective franchise restaurants . changes in both domestic same-restaurant sales and in the number of applebee 's and ihop franchise restaurants will impact our system-wide retail sales that drive franchise royalty revenues . restaurant development also impacts franchise revenues in the form of initial franchise fees and , in the case of ihop restaurants , sales of proprietary pancake and waffle dry mix . system-wide sales and domestic same-restaurant sales the following table sets forth for each of the past three years the number of “ effective restaurants ” in the applebee 's and ihop systems and information regarding the percentage change in sales at those restaurants compared to the same periods in the prior two years . sales at restaurants that are owned by franchisees and area licensees are not attributable to the company and , as such , the percentage changes in sales presented below are based on non-gaap sales data . however , we believe that presentation of this information is useful in analyzing our revenues because franchisees and area licensees pay us royalties and advertising fees that are generally based on a percentage of their sales , and , where applicable , rental payments under leases that partially may be based on a percentage of their sales . management also uses this information to make decisions about future plans for the development of additional restaurants as well as evaluation of current operations . replace_table_token_6_th replace_table_token_7_th _ ( a ) “ global effective restaurants ” are the weighted average number of restaurants open in a given fiscal period , adjusted to account for restaurants open for only a portion of the period . story_separator_special_tag impairment of applebee 's goodwill and tradename we performed an interim quantitative test for impairment of applebee 's goodwill and indefinite-lived intangible assets in the third quarter of 2017. as a result of performing the interim quantitative test , we recognized an impairment of applebee 's goodwill of $ 358.2 million and an impairment of applebee 's tradename of $ 173.4 million . throughout 2018 , we performed assessments to determine whether events or changes in circumstances have occurred that could indicate any potential additional impairment to our goodwill and indefinite-lived intangible assets . we considered , among other things , changes in applebee 's key performance indicators and what , if any , impact that performance had on the long-term forecast of future trends in sales , operating expenses , overhead expenses , depreciation , capital expenditures and changes in working capital that was used in performing the quantitative impairment test in the third quarter of 2017. we also considered the current market price of our common stock and the favorable impact of the tax act on future cash flows . we performed our annual test of impairment on a qualitative basis in the fourth quarter of 2018 and concluded it was not “ more likely than not ” that the fair value of the applebee 's franchise reporting unit is less than its carrying amount and therefore , a quantitative test of impairment was not necessary . 39 executive separation costs on february 17 , 2017 , we announced the resignation of our former chairman and chief executive officer ( the “ former ceo ” ) , effective march 1 , 2017. in accordance with the terms of the separation agreement and general release filed as exhibit 10.1 to form 8-k filed on february 17 , 2017 , we recorded approximately $ 5.9 million for severance , separation pay and ancillary costs in the first quarter of 2017. all stock options and restricted stock awards held by the former ceo that were unvested at the time of the announcement became vested in connection with the separation . we recorded a charge of approximately $ 2.9 million related to the accelerated vesting of the equity awards in the first quarter of 2017. total costs of $ 8.8 million related to the separation were included in g & a expenses for the year ended december 31 , 2017. financial review replace_table_token_11_th our 2018 total revenue grew by $ 49.2 million compared to 2017. the significant components of the change are as follows : franchise advertising revenue increased $ 34.1 million , of which $ 25 million was due to the temporary increase in the franchisee contribution rate to the applebee 's naf discussed above under events impacting comparability of financial information . collection of amounts not recognized as revenue in the prior year and increases in domestic system-wide sales at both brands also contributed to the increase in advertising revenue . franchise royalty and fee revenue increased $ 15.4 million , primarily due to a 5.0 % increase in applebee 's domestic same-restaurant sales , a 3.2 % increase in ihop effective franchise restaurants due to franchisee development and revenue from the cash collection of royalties previously unrecognized due to uncertainty as to collectibility . our 2017 total revenue declined $ 55.8 million compared to 2016. the significant components of the change are as follows : franchise revenues decreased due to a 5.3 % decline in applebee 's same-restaurant sales , an increase in applebee 's revenue we did not recognize due to uncertainty as to collectibility , an increase in closures of applebee 's restaurants , and a decrease in sales of ihop pancake and waffle dry mix . these unfavorable items were partially offset by new restaurant development by ihop franchisees . company restaurant revenue declined primarily due to the refranchising of nine ihop company-operated restaurants in june 2017 as noted above under “ events impacting comparability of financial information . ” rental and financing revenues decreased primarily due to the progressive decline in interest income as financed receivables were repaid . replace_table_token_12_th 40 our 2018 gross profit grew by $ 14.4 million compared to 2017. significant components of the total change are as follows : franchise gross profit increased primarily due to favorable resolution of certain franchisee financial health issues in the form of lower bad debt expense and cash collections of previously unrecognized royalty revenues , as well as a lower advertising fund deficit , increases in applebee 's and ihop domestic same-restaurant sales and ihop restaurant development . the favorable impacts on franchise gross profit were partially offset by an increase of $ 20.5 million in franchisor contributions to the applebee 's naf . company-operated restaurant gross profit improved due to the reacquisition of restaurants discussed above under “ events impacting comparability of financial information . ” our 2017 gross profit decreased $ 45.5 million compared to 2016. primary components of the total change are as follows : franchise gross profit declined primarily due to the decrease in revenue described above , an increase in applebee 's bad debt expense and an increase in franchisor contributions to the applebee 's naf . rental and financing gross profit were adversely impacted by the progressive decline in interest income as financed receivables were repaid . company-operated restaurant gross profit improved slightly due to the refranchising of nine ihop company-operated restaurants noted above . replace_table_token_13_th ( 1 ) effective franchise restaurants are the weighted average number of franchise and area license restaurants open in a given fiscal period , adjusted to account for franchise and area license restaurants open for only a portion of the period . ( 2 ) total franchise revenue excluding advertising our 2018 total franchise revenue increased $ 49.5 million compared to 2017 , of which $ 34.1 million was due to an increase in advertising revenue discussed below . the significant components of the other revenue changes are as follows : applebee 's

