Property and Equipment

3 Months Ended

Mar. 31, 2021

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):

	March 31, 2021		December 30, 2020
Land	$	12,323	$	12,323
Buildings and improvements		149,923		147,939
Other property and equipment		78,449		77,177
Construction in progress		4,318		3,567
		245,013		241,006
Less: accumulated depreciation and amortization		(164,954)		(161,364)
	$	80,059	$	79,642

Depreciation expense was $3.9 million and $4.4 million for the thirteen weeks ended March 31, 2021 and March 25, 2020, respectively.

Based on the Company’s review of its long-lived assets for impairment, the Company recorded non-cash impairment charges of $0.2 million for the thirteen weeks ended March 31, 2021, primarily related to the carrying value of the assets of three restaurants in California. During the thirteen weeks ended March 25, 2020, the Company recorded non-cash impairment charges of $1.4 million, primarily related to the carrying value of the assets of three restaurants 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. See Note 1, “Basis of Presentation and Summary of Significant Accounting Policies – Impairment of Long-Lived Assets and ROU Assets” for additional information.