PROPERTY AND EQUIPMENT

3 Months Ended

Mar. 29, 2023

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 29, 2023		December 28, 2022
Land	$	12,323	$	12,323
Buildings and improvements		154,422		153,377
Other property and equipment		84,500		83,035
Construction in progress		4,599		3,196
		255,844		251,931
Less: accumulated depreciation and amortization		(175,518)		(173,287)
	$	80,326	$	78,644

Depreciation expense was $3.6 million for both the thirteen weeks ended March 29, 2023 and March 30, 2022, respectively.

Based on the Company’s review of its long-lived assets for impairment, the Company did not record any non-cash impairment charges for the thirteen weeks ended March 29, 2023. During the thirteen weeks ended March 30, 2022, the Company recorded non-cash impairment charges of $0.1 million, primarily related to the carrying value of the long-lived assets of one restaurant 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.