PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 27, 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):

	September 27, 2023		December 28, 2022
Land	$	12,323	$	12,323
Buildings and improvements		145,589		153,377
Other property and equipment		84,085		83,035
Construction in progress		7,406		3,196
		249,403		251,931
Less: accumulated depreciation and amortization		(167,216)		(173,287)
	$	82,187	$	78,644

Depreciation expense was $3.9 million and $3.5 million for the thirteen weeks ended September 27, 2023 and September 28, 2022, respectively, and $11.3 million and $10.7 million for the thirty-nine weeks ended September 27, 2023 and September 28, 2022, respectively.

Based on the Company’s review of its long-lived assets for impairment, the Company recorded non-cash impairment charges of $1.0 million for both the thirteen and thirty-nine weeks ended September 27, 2023, primarily related to the carrying value of the long-lived assets of one restaurant in Nevada. During the thirteen and thirty-nine weeks ended September 28, 2022, the Company recorded non-cash impairment charges of $0.1 million and $0.4 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.