Property and Equipment

9 Months Ended

Sep. 28, 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):

	September 28, 2022		December 29, 2021
Land	$	12,323	$	12,323
Buildings and improvements		152,089		144,631
Other property and equipment		82,095		78,383
Construction in progress		5,133		5,333
		251,640		240,670
Less: accumulated depreciation and amortization		(173,533)		(165,002)
	$	78,107	$	75,668

Depreciation expense was $3.5 million and $3.7 million for the thirteen weeks ended September 28, 2022 and September 29, 2021, respectively, and $10.7 million and $11.5 million for the thirty-nine weeks ended September 28, 2022 and September 29, 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 and $0.4 million for the thirteen and thirty-nine weeks ended September 28, 2022, respectively, primarily related to the carrying value of the long-lived assets of one restaurant in California.

During the thirteen and thirty-nine weeks ended September 29, 2021, the Company recorded non-cash impairment charges of less than $0.1 million and $0.3 million, respectively, primarily related to the carrying value of the assets of three restaurants in California. See Note 1, “Basis of Presentation and Summary of Significant Accounting Policies – Impairment of Long-Lived Assets and ROU Assets” for additional information.