This excerpt taken from the DPZ 8-K filed Feb 22, 2005.
Change in Accounting for Leases
The Company recently undertook a comprehensive review of its accounting practices for leases, as a result of the recent changes announced by other companies in the restaurant industry related to lease accounting policies. As a result of this review, the Company made an accounting correction that resulted in an acceleration of rent expense under certain leases that contain fixed escalations in rental payments. The Company recorded a cumulative rent expense adjustment relating to this matter of approximately $2.8 million in the fourth quarter of 2004, or 3 cents per diluted share for full year 2004. This accounting adjustment does not affect the Companys historical or future cash flows or the timing or amounts of rental payments. Additionally, this correction is not material to prior periods.