Property and Equipment

12 Months Ended

Jan. 02, 2022

Property, Plant and Equipment [Abstract]

Property and equipment

Property and Equipment

Property and equipment at January 2, 2022 and January 3, 2021 consisted of the following: 

	January 2, 2022		January 3, 2021
Land	$	10,021	$	8,301
Owned buildings	14,581		13,325
Leasehold improvements	442,461		424,685
Equipment	337,533		320,909
Assets subject to finance leases	22,694		16,663
	827,290		783,883
Less accumulated depreciation and amortization	(489,588)		(434,328)
	$	337,702	$	349,555

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 2, 2022 and January 3, 2021 of $16.5 million and $16.0 million, respectively. Depreciation expense for all property and equipment for the years ended January 2, 2022, January 3, 2021 and December 29, 2019 was $64.5 million, $64.4 million and $60.8 million, respectively.