Property and Equipment, Net

12 Months Ended

Jan. 03, 2017

Property, Plant and Equipment [Abstract]

Property and equipment, net at January 3, 2017 (Successor) and December 29, 2015 (Successor) consisted of the following (in thousands):



	Successor
	January 3, 2017			December 29, 2015
Land	$	13,919		$	1,924
Buildings	3,391			276
Restaurant and other equipment	58,699			43,470
Leasehold improvements	78,739			64,188
Buildings under capital leases	5,433			5,452
Construction-in-progress	8,703			8,813
	168,884			124,123
Less: Accumulated depreciation	(30,564		)	(10,093		)
Property and Equipment, Net	$	138,320		$	114,030

Impairment of long-lived assets (Predecessor)

DTH evaluated long-lived assets for indicators of impairment on a periodic basis or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. During Fiscal 2014, DTH evaluated certain restaurants that had indicators of impairment based on operating performance and recorded an impairment charge totaling $9.6 million. DTH wrote-off the value of leasehold improvements for those restaurants and wrote-off the value of restaurant and other equipment based on the estimate of future recoverable cash flows of the restaurant and other equipment assets. No impairment charges were recorded in continuing operations in the accompanying consolidated statements of comprehensive income (loss) for any of the other periods presented.