Property and Equipment

3 Months Ended

Mar. 27, 2019

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):



	March 27, 2019			December 26, 2018
Land	$	12,323		$	12,323
Buildings and improvements	147,260			156,806
Other property and equipment	73,101			76,061
Construction in progress	3,630			2,989
	236,314			248,179
Less: accumulated depreciation and amortization	(141,995		)	(144,034		)
	$	94,319		$	104,145

Depreciation expense was $4.8 million and $4.2 million for the thirteen weeks ended March 27, 2019 and March 28, 2018, respectively.

Assets are classified as held for sale if they meet the criteria outlined in ASC 360, Property, Plant and Equipment. In accordance with applicable accounting guidance, the net assets were recorded at the lower of carrying value or fair value less costs to sell. The Company classified $4.5 million of assets as held for sale as of March 27, 2019, and recognized a loss on held for sale assets of $4.1 million for the thirteen weeks ended March 27, 2019.