Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

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

Property and equipment at December 31, 2017 and January 1, 2017 consisted of the following: 

	December 31, 2017			January 1, 2017
Land	$	8,659		$	8,112
Owned buildings	9,950			9,174
Leasehold improvements	301,091			265,008
Equipment	227,284			203,412
Assets subject to capital leases	16,874			16,948
	563,858			502,654
Less accumulated depreciation and amortization	(289,760		)	(254,807		)
	$	274,098		$	247,847