Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 27, 2017

Summary of Estimated Useful Service Lives

The estimated useful service lives are as follows:



Buildings	20 years
Land improvements	3—30 years
Building improvements	3—10 years
Restaurant equipment	3—10 years
Other equipment	2—10 years
Leasehold improvements	Shorter of useful life or lease term

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



	December 27, 2017			December 28, 2016
Land	$	12,323		$	12,323
Buildings and improvements	124,056			125,159
Other property and equipment	64,712			65,831
Construction in progress	8,225			11,539
	209,316			214,852
Less: accumulated depreciation and amortization	(106,522		)	(96,382		)
	$	102,794		$	118,470

Intangible Assets and Liabilities Remaining Useful Lives

Intangible assets and liabilities with a definite life are amortized using the straight-line method over the remaining useful lives at the date of acquisition as follows:



Favorable leasehold interests	1 to 18 years (remaining lease term)
Unfavorable leasehold interest liability	1 to 20 years (remaining lease term)

Summary of Non-Financial Instruments Measured at Fair Value on Nonrecurring Basis

The following non-financial instruments were measured at fair value, on a nonrecurring basis, as of and for the year ended December 27, 2017 (in thousands):



			Fair Value Measurements Using
	Total		Level 1		Level 2		Level 3		Impairment Losses
Property and equipment owned, net	$	—	$	—	$	—	$	—	$	32,594

The following non-financial instruments were measured at fair value, on a nonrecurring basis, as of and for the year ended December 28, 2016 (in thousands):



			Fair Value Measurements Using
	Total		Level 1		Level 2		Level 3		Impairment Losses
Property and equipment owned, net	$	1,614	$	—	$	—	$	1,614	$	8,400

The following non-financial instruments were measured at fair value, on a nonrecurring basis, as of and for the year ended December 30, 2015 (in thousands):



			Fair Value Measurements Using
	Total		Level 1		Level 2		Level 3		Impairment Losses
Property and equipment owned, net	$	—	$	—	$	—	$	—	$	181