Property and Equipment

12 Months Ended

Jan. 01, 2023

Property, Plant and Equipment [Abstract]

Property and equipment

Property and Equipment

Property and equipment at January 1, 2023 and January 2, 2022 consisted of the following: 

	January 1, 2023		January 2, 2022
Land	$	7,685	$	10,021
Owned buildings	12,895		14,581
Leasehold improvements	454,134		442,461
Equipment	342,118		337,533
Assets subject to finance leases	30,873		22,694
	847,705		827,290
Less accumulated depreciation and amortization	(535,359)		(489,588)
	$	312,346	$	337,702

Assets subject to finance leases primarily represent certain leases of restaurant equipment and a building leased for one restaurant location and certain leases of restaurant equipment and had accumulated amortization at January 1, 2023 and January 2, 2022 of $18.4 million and $16.5 million, respectively. Depreciation expense for all property and equipment for the years ended January 1, 2023, January 2, 2022 and January 3, 2021 was $61.4 million, $64.5 million and $64.4 million, respectively.