Property and Equipment

3 Months Ended

Mar. 30, 2022

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 30, 2022		December 29, 2021
Land	$	12,323	$	12,323
Buildings and improvements		146,647		144,631
Other property and equipment		79,006		78,383
Construction in progress		5,218		5,333
		243,194		240,670
Less: accumulated depreciation and amortization		(167,024)		(165,002)
	$	76,170	$	75,668

Depreciation expense was $3.6 million and $3.9 million for the thirteen weeks ended March 30, 2022 and March 31, 2021, 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 for the thirteen weeks ended March 30, 2022, primarily related to the carrying value of the long-lived assets of one restaurant in California.

During the thirteen weeks ended March 31, 2021, the Company recorded non-cash impairment charges of $0.2 million, primarily related to the carrying value of the long-lived 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.