PROPERTY AND EQUIPMENT

6 Months Ended

Jun. 28, 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):

	June 28, 2023		December 28, 2022
Land	$	12,323	$	12,323
Buildings and improvements		156,901		153,377
Other property and equipment		87,146		83,035
Construction in progress		7,084		3,196
		263,454		251,931
Less: accumulated depreciation and amortization		(178,375)		(173,287)
	$	85,079	$	78,644

Depreciation expense was $3.7 million and $3.6 million for the thirteen weeks ended June 28, 2023 and June 29, 2022, respectively, and $7.3 million and $7.2 million for the twenty-six weeks ended June 28, 2023 and June 29, 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 and twenty-six weeks ended June 28, 2023. During the thirteen and twenty-six weeks ended June 29, 2022, the Company recorded non-cash impairment charges of $0.2 million and $0.3 million, respectively, 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.