PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 25, 2024

PROPERTY AND EQUIPMENT

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 25, 2024		December 27, 2023
Land	$	12,323	$	12,323
Buildings and improvements		151,253		148,259
Other property and equipment		90,989		86,423
Construction in progress		9,545		7,270
		264,110		254,275
Less: accumulated depreciation and amortization		(179,103)		(170,248)
	$	85,007	$	84,027

Depreciation and amortization expense was $4.0 million and $3.9 million for the thirteen weeks ended September 25, 2024 and September 27, 2023, respectively, and $11.8 million and $11.3 million for the thirty-nine weeks ended September 25, 2024 and September 27, 2023, respectively.

Based on the Company’s review of its property and equipment assets for impairment, the Company did not record any non-cash impairment charges for the thirteen weeks and thirty-nine weeks ended September 25, 2024. The Company recorded non-cash impairment charges of $1.0 million for both the thirteen and thirty-nine weeks ended September 27, 2023. See Note 1, “Basis of Presentation and Summary of Significant Accounting Policies – Impairment of Property and Equipment and ROU Assets” for additional information.