Basis Of Presentation Basis of Presentation (Tables)

12 Months Ended

Dec. 29, 2013

Property and equipment [Table Text Block]

The Company capitalizes all direct costs incurred to construct and substantially improve its restaurants. These costs are depreciated and charged to expense based upon their property classification when placed in service. Property and equipment is recorded at cost. Repair and maintenance activities are expensed as incurred. Depreciation and amortization is provided using the straight-line method over the following estimated useful lives:



Owned buildings	9	to	30 years
Equipment	3	to	7 years
Computer hardware and software	3	to	7 years
Assets subject to capital leases	Shorter of useful life or lease term

Leasehold improvements are depreciated over the shorter of their estimated useful lives or the underlying lease term. In circumstances where an economic penalty would be presumed by the non-exercise of one or more renewal options under the lease, the Company includes those renewal option periods when determining the lease term. For significant leasehold improvements made during the latter part of the lease term, the Company amortizes those improvements over the shorter of their useful life or the expected lease term. The expected lease term would consider the exercise of renewal options if the value of the improvements would imply that an economic penalty would be incurred without the renewal of the option. Building costs incurred for new restaurants on leased land are depreciated over the lease term, which is generally a period of twenty years.

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