Property and Equipment

9 Months Ended

Sep. 29, 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):

	September 29, 2021		December 30, 2020
Land	$	12,323	$	12,323
Buildings and improvements		144,766		147,939
Other property and equipment		78,720		77,177
Construction in progress		2,879		3,567
		238,688		241,006
Less: accumulated depreciation and amortization		(163,852)		(161,364)
	$	74,836	$	79,642

Depreciation expense was $3.7 million and $4.1 million for the thirteen weeks ended September 29, 2021 and September 23, 2020, respectively, and $11.5 million and $12.6 million for the thirty-nine weeks ended September 29, 2021 and September 23, 2020, respectively.

Based on the Company’s review of its long-lived assets for impairment, the Company recorded non-cash impairment charges of less than $0.1 million and $0.3 million for the thirteen and thirty-nine weeks ended September 29, 2021, primarily related to the carrying value of the long-lived assets of three restaurants in California.

During the thirteen and thirty-nine weeks ended September 23, 2020, the Company recorded non-cash impairment charges of $1.5 million and $2.9 million, respectively, primarily related to the carrying value of the long-lived assets of four 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.