Property and Equipment

9 Months Ended

Sep. 26, 2018

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 26, 2018			December 27, 2017
Land	$	12,323		$	12,323
Buildings and improvements	151,815			124,056
Other property and equipment	74,548			64,712
Construction in progress	3,775			8,225
	242,461			209,316
Less: accumulated depreciation and amortization	(137,236		)	(106,522		)
	$	105,225		$	102,794

The gross value of assets under capital leases for buildings and improvements was $1.5 million as of September 26, 2018 and $1.6 million as of December 27, 2017, respectively. Accumulated depreciation for assets under capital leases was $1.5 million as of September 26, 2018 and December 27, 2017.

Depreciation expense was $4.5 million and $4.7 million for the thirteen weeks ended September 26, 2018 and September 27, 2017, respectively, and $13.1 million and $13.6 million for the thirty-nine weeks ended September 27, 2017, respectively.

Based on the Company's review of its long-lived assets for impairment, the Company recorded non-cash impairment charges of $0.1 million and $1.8 million for the thirteen and thirty-nine weeks ended September 26, 2018, respectively and $15.0 million and $15.5 million for the thirteen and thirty-nine weeks ended September 27, 2017, respectively.