Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 25, 2019

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

The following table presents fair value for the interest rate swap at December 25, 2019 (in thousands):



			Fair Value Measurements Using
	Fair Value		Level 1		Level 2		Level 3
Other assets - Interest rate swap	$	360	$	—	$	360	$	—

Summary of Estimated Useful Service Lives

Property and Equipment, Net

Property and equipment are recorded at cost and are depreciated using the straight-line method over the estimated useful lives of the assets. Expenditures for reimbursements and improvements that significantly add to the productivity capacity or extend the useful life are capitalized, while expenditures for maintenance and repairs are expensed as incurred. Leasehold improvements and property held under finance leases are amortized over the shorter of their estimated useful lives or the remaining lease terms. For leases with renewal periods at the Company’s option, the Company generally uses the original lease term, excluding the option periods, to determine estimated useful lives; if failure to exercise a renewal option imposes an economic penalty on the Company, such that management determines at the inception of the lease that renewal is reasonably assured, the Company may include the renewal option period in the determination of appropriate estimated useful 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 Company capitalizes certain directly attributable internal costs in conjunction with the acquisition, development and construction of future restaurants. The Company also capitalizes certain directly attributable costs, including interest, in conjunction with constructing new restaurants. These costs are included in property and amortized over the shorter of the life of the related buildings and leasehold improvements or the lease term. Costs related to abandoned sites and other site selection costs that cannot be identified with specific restaurants are charged to general and administrative expenses in the accompanying consolidated statements of operations, and were $0.1 million, $0.3 million and $0.5 million for the years ended December 25, 2019, December 26, 2018, and December 27, 2017, respectively. The Company capitalized internal costs related to site selection and construction activities of $1.1 million, $1.3 million and $1.9 million for the years ended December 25, 2019, December 26, 2018, and December 27, 2017, respectively. Capitalized internal interest costs related to site selection and construction activities were $0.1 million, $0.2 million and $0.2 million for the years ended December 25, 2019, December 26, 2018, and December 27, 2017, respectively.

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



	December 25, 2019			December 26, 2018
Land	$	12,323		$	12,323
Buildings and improvements	144,794			156,806
Other property and equipment	75,234			76,061
Construction in progress	4,213			2,989
	236,564			248,179
Less: accumulated depreciation and amortization	(144,786		)	(144,034		)
	$	91,778		$	104,145

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 25, 2019 (in thousands):



			Fair Value Measurements Using
	Total		Level 1		Level 2		Level 3		Impairment Losses
Certain ROU assets, net	$	6,196	$	—	$	—	$	6,196	$	3,220
Certain property and equipment, net	$	—	$	—	$	—	$	—	$	339

The following non-financial instruments were measured at fair value, on a nonrecurring basis, as of and for the year ended December 26, 2018 (in thousands):



			Fair Value Measurements Using
	Total		Level 1		Level 2		Level 3		Impairment Losses
Certain property and equipment, net	$	449	$	—	$	—	$	449	$	5,147

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
Certain property and equipment, net	$	—	$	—	$	—	$	—	$	32,594

Impact of New Accounting Pronouncements