Property and Equipment

9 Months Ended

Sep. 27, 2017

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

The costs and related accumulated depreciation and amortization of major classes of property and equipment are as follows (in thousands):



	September 27, 2017			December 28, 2016
Land	$	12,323		$	12,323
Buildings and improvements	132,297			125,159
Other property and equipment	68,157			65,831
Construction in progress	8,470			11,539
	221,247			214,852
Less: accumulated depreciation and amortization	(106,344		)	(96,382		)
	$	114,903		$	118,470

The gross value of assets under capital leases for buildings and improvements was $1.6 million at September 27, 2017 and December 28, 2016. Accumulated depreciation for assets under capital leases was $1.5 million as of September 27, 2017 and December 28, 2016.

Depreciation expense was $4.7 million and $4.1 million for the thirteen weeks ended September 27, 2017 and September 28, 2016, respectively, and $13.6 million and $11.8 million for the thirty-nine weeks ended September 27, 2017 and September 28, 2016, respectively. For the thirteen weeks ended September 27, 2017, capital expenditures totaled $9.3 million, including $0.1 million for restaurant remodeling and $7.1 million for new restaurant expenditures. For the thirty-nine weeks ended September 27, 2017, capital expenditures totaled $28.3 million, including $2.9 million for restaurant remodeling and $21.0 million for new restaurant expenditures. For the thirteen weeks ended September 28, 2016, capital expenditures totaled $12.1 million, including $0.1 million for restaurant remodeling and $10.8 million for new restaurant expenditures. For the thirty-nine weeks ended September 28, 2016, capital expenditures totaled $26.5 million, including $1.6 million for restaurant remodeling and $20.8 million for new restaurant expenditures. Capital expenditures for these periods exclude unpaid purchases of property and equipment.

Based on the Company’s review of its long-lived assets for impairment, the Company recorded non-cash impairment charges of $15.0 million and $15.5 million for the thirteen and thirty-nine weeks ended September 27, 2017, respectively. For the thirteen and thirty-nine weeks ended September 28, 2016, the Company recorded a $2.5 million non-cash impairment charge, primarily related to non-recoverable assets of two restaurants in Arizona and Texas.