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Segment Reporting | 12 Months Ended
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Dec. 31, 2024
Segment Reporting [Abstract] |
Segment Reporting | Segment Reporting Segment information is prepared on the same basis that our CEO, who is our Chief Operating Decision Maker ("CODM"), manages our segments, evaluates financial results, and makes key operating decisions. We have one reportable operating segment: U.S. The U.S. reportable operating segment is comprised of all ten operating segments located in the United States, which we have aggregated to a single operating segment in consideration of the aggregation criteria set forth in ASC 280. All other operating segments, which comprise our operations in Canada, Europe and international licensed restaurants do not meet the quantitative thresholds for determining reportable segments. The U.S. reportable segment derives its revenue from company-owned restaurants located in the United States, which serve a relevant menu of burritos, burrito bowls (a burrito without the tortilla), quesadillas, tacos, and salads. No guest accounts for 10% or more of our revenues. The accounting policies of the U.S. reportable segment are the same as those described in Note 1. "Description of Business and Summary of Significant Accounting Policies". Our CODM uses income from operations to evaluate performance and make key operating decisions, such as deciding the rate at which we invest resources into the U.S segment versus other parts of the Company. The CODM is not provided asset information by reportable segment as asset information is provided to the CODM on a consolidated basis. The following tables present selected financial information with respect to our single reportable segment:
| Year ended December 31,
U.S. segment | 2024 |  | 2023 |  | 2022
Food and beverage revenue | $ | 11,045,450 |  | $ | 9,652,976 |  | $ | 8,439,674
Delivery service revenue | 66,282 |  | 67,393 |  | 76,536
U.S. segment total revenue | 11,111,732 |  | 9,720,369 |  | 8,516,210
Reconciliation: |  |  |  |  |
All other revenue(1) | 202,121 |  | 151,280 |  | 118,442
Total consolidated revenue | $ | 11,313,853 |  |  | $ | 9,871,649 |  |  | $ | 8,634,652 |
| Year ended December 31,
| 2024 |  | 2023 |  | 2022
U.S. segment total revenue | $ | 11,111,732 |  | $ | 9,720,369 |  | $ | 8,516,210
Less: |  |  |  |  |
Food, beverage and packaging | 3,299,295 |  | 2,853,651 |  | 2,556,657
Labor | 2,741,590 |  | 2,402,964 |  | 2,168,994
Occupancy | 548,688 |  | 491,757 |  | 450,684
Marketing | 283,053 |  | 261,358 |  | 248,319
Other operating costs, excluding marketing | 1,254,512 |  | 1,141,850 |  | 1,045,025
Depreciation and amortization | 300,513 |  | 282,521 |  | 253,904
Other segment items(2) | 55,482 |  | 64,150 |  | 48,019
U.S. segment income from operations | 2,628,599 |  | 2,222,118 |  | 1,744,608
Reconciliation: |  |  |  |  |
Corporate and other unallocated expenses(3) | 709,426 |  | 657,134 |  | 574,572
Other loss from operations(4) | (2,840) |  | (7,171) |  | (9,633)
Interest and other income, net | 93,897 |  | 62,693 |  | 21,128
Total consolidated income before income taxes | $ | 2,010,230 |  |  | $ | 1,620,506 |  |  | $ | 1,181,531 |
(1)All other revenue represents sales within our company-owned stores in Canada, Europe and royalty revenue from our international licensed restaurants. (2)Other segment items consist of pre-opening costs, impairment, closure costs, and asset disposals related to the U.S. segment. (3)Corporate and other unallocated expenses represent corporate overhead expenses that have not been allocated to any segment for reporting purposes including general and administrative expenses. (4)Amounts reflect the net loss from operations related to our operations in Canada, Europe and international licensed restaurants. The Company's long-lived tangible assets, including the Company's operating lease assets recognized on the consolidated balance sheets were located as follows:
| December 31,
| 2024 |  | 2023
United States | 6,247,406 |  |  | 5,637,230 |
International | 142,847 |  |  | 111,356 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards 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