Goodwill and Intangible Assets

3 Months Ended

Mar. 27, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

Goodwill and Intangible Assets

Goodwill by segment consisted of the following:
	March 27, 2024		December 27, 2023
	(In thousands)
Denny’s	$	37,527	$	37,527
Other	28,381		28,381
Total goodwill	$	65,908	$	65,908

Intangible assets consisted of the following:

	March 27, 2024				December 27, 2023
	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
	(In thousands)
Intangible assets with indefinite lives:
Trade names	$	79,687	$	—	$	79,687	$	—
Liquor licenses	120		—		120		—
Intangible assets with definite lives:
Reacquired franchise rights	9,470		5,820		9,470		5,614
Franchise agreements	10,700		1,111		10,700		935
Intangible assets, net	$	99,977	$	6,931	$	99,977	$	6,549

Amortization expense for intangible assets with definite lives totaled $0.4 million for each of the quarters ended March 27, 2024 and March 29, 2023.