Property and Equipment

6 Months Ended

Jun. 24, 2020

Property, Plant and Equipment [Abstract]

Property and Equipment

2. PROPERTY AND EQUIPMENT

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

	June 24, 2020		December 25, 2019
Land	$	12,323	$	12,323
Buildings and improvements		147,048		144,794
Other property and equipment		75,604		75,234
Construction in progress		1,443		4,213
		236,418		236,564
Less: accumulated depreciation and amortization		(152,156)		(144,786)
	$	84,262	$	91,778

Depreciation expense was $4.2 million and $4.5 million for the thirteen weeks ended June 24, 2020 and June 26, 2019, respectively, and $8.5 million and $9.2 million for the twenty-six weeks ended June 24, 2020 and June 26, 2019, 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 $1.4 million for the thirteen and twenty-six weeks ended June 24, 2020, respectively, primarily related to the carrying value of the assets of three restaurants in California. During the thirteen and twenty-six weeks ended June 26, 2019, the Company recorded non-cash impairment charges of $0.2 million, primarily related to

the carrying value of one restaurant in California. Depending on the severity and longevity of the COVID-19 pandemic, the Company’s financial performance could be further impacted and it is possible that material impairments could be identified in future periods.