Property and Equipment

12 Months Ended

Dec. 29, 2013

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and equipment at December 29, 2013 and December 30, 2012 consisted of the following:



	December 29, 2013			December 30, 2012
Land	$	4,879		$	3,639
Owned buildings	7,545			6,997
Leasehold improvements	149,268			125,551
Equipment	162,854			154,678
Assets subject to capital leases	16,121			16,085
	340,667			306,950
Less accumulated depreciation and amortization	(188,492		)	(171,024		)
	$	152,175		$	135,926

Assets subject to capital leases primarily pertain to buildings leased for certain restaurant locations and certain leases of restaurant equipment and had accumulated amortization at December 29, 2013 and December 30, 2012 of $7,346 and $6,102, respectively. Depreciation expense for all property and equipment for the years ended December 29, 2013, December 30, 2012 and January 1, 2012 was $28,364, $21,632 and $12,255, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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