Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 29, 2021

Accounting Policies [Abstract]

Summary of estimated useful service 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
Property/equipment held under finance leases	Shorter of useful life or lease term
Leasehold improvements	Shorter of useful life or lease term

Schedule of fair value measurement

The following table presents fair value for the interest rate swap at December 29, 2021 (in thousands):

	Fair Value Measurements Using
	Level 1		Level 2		Level 3
Other non-current liabilities - Interest rate swap	$	—	$	396	$	—

The following table presents fair value for the interest rate swap at December 30, 2020 (in thousands):

	Fair Value Measurements Using
	Level 1		Level 2		Level 3
Other non-current liabilities - Interest rate swap	$	—	$	1,139	$	—

Summary of Non-Financial Instruments Measured at Fair Value on Nonrecurring Basis

The following non-financial assets were measured at fair value, on a nonrecurring basis, as of and for the year ended December 29, 2021 reflecting certain property and equipment and ROU assets, for which an impairment loss was recognized during the corresponding periods, as discussed above under Impairment of Long-Lived and ROU Assets (in thousands):

	Total		Level 1		Level 2		Level 3		Impairment Losses
Certain property and equipment, net	$	—	$	—	$	—	$	—	$	304
Certain ROU assets, net	$	411	$	—	$	—	$	411	$	407

The following non-financial assets were measured at fair value, on a nonrecurring basis, as of and for the year ended December 30, 2020 reflecting certain property and equipment and ROU assets for which an impairment loss was

recognized during the corresponding periods, as discussed above under "Impairment of Long-Lived and ROU Assets" (in thousands):

	Total		Level 1		Level 2		Level 3		Impairment Losses
Certain property and equipment, net	$	—	$	—	$	—	$	—	$	2,955
Certain ROU assets, net	$	902	$	—	$	—	$	902	$	543

The following non-financial assets were measured at fair value, on a nonrecurring basis, as of and for the year ended December 25, 2019 for which an impairment loss was recognized during the corresponding periods, as discussed above under "Impairment of Long-Lived and ROU Assets" (in thousands):

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