Property and Equipment

12 Months Ended

Jan. 03, 2021

Property, Plant and Equipment [Abstract]

Property and equipment

Property and Equipment

Property and equipment at January 3, 2021 and December 29, 2019 consisted of the following: 

	January 3, 2021		December 29, 2019
Land	$	8,301	$	8,800
Owned buildings	13,325		12,490
Leasehold improvements	424,685		413,543
Equipment	320,909		311,423
Assets subject to finance leases	16,663		17,132
	783,883		763,388
Less accumulated depreciation and amortization	(434,328)		(377,810)
	$	349,555	$	385,578

Assets subject to finance leases primarily represents buildings leased for certain restaurant locations and certain leases of restaurant equipment and had accumulated amortization at January 3, 2021 and December 29, 2019 of $16.0 million and $15.2 million, respectively. Depreciation expense for all property and equipment for the years ended January 3, 2021, December 29, 2019 and December 30, 2018 was $64.4 million, $60.8 million and $49.3 million, respectively.