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Leases (Tables) | 9 Months Ended
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Sep. 26, 2020
Leases [Abstract] |
ROU assets and lease liabilities | As of September 26, 2020, and December 28, 2019 total ROU assets and lease liabilities were as follows:
|  | Classification |  | Leases |
|  |  |  | September 26, 2020 |  |  | December 28, 2019 |
|  |  |  | (in thousands) |
Right-of-use assets |  |  |  |  |  |  |  |  |  |
Operating lease assets |  | Operating right-of-use assets |  | $ | 59,991 |  |  | $ | 53,758 |
Finance lease assets |  | Property, plant and equipment, net |  |  | 4,389 |  |  |  | 2,531 |
Lease Liabilities |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |
Operating lease liabilities |  | Current operating lease liabilities |  |  | 7,735 |  |  |  | 5,168 |
Finance lease liabilities |  | Accrued expenses and other current liabilities |  |  | 1,441 |  |  |  | 546 |
Non-current |  |  |  |  |  |  |  |  |  |
Operating lease liabilities |  | Non-current operating lease liabilities |  |  | 61,184 |  |  |  | 53,940 |
Finance lease liabilities |  | Other liabilities |  |  | 2,997 |  |  |  | 2,042 |
Schedule of gross value and accumulated depreciation of right of use assets | The gross value and accumulated depreciation of ROU assets related to finance leases as of September 26, 2020 and December 28, 2019 were as follows:
|  | Finance Leases |
|  | September 26, |  |  | December 28, |
|  | 2020 |  |  | 2019 |
|  | (in thousands) |
Gross value |  | $ | 5,525 |  |  | $ | 2,837 |
Accumulated amortization |  |  | (1,136 | ) |  |  | (306 | )
Carrying value |  | $ | 4,389 |  |  | $ | 2,531 |
Components of lease cost | Components of lease cost for the thirteen and thirty-nine weeks ended September 26, 2020 and September 28, 2019 were as follows:
|  | Lease Cost |
|  | Thirteen weeks ended |  |  | Thirty-nine weeks ended |
|  | September 26, |  |  | September 28, |  |  | September 26, |  |  | September 28, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
|  | (in thousands) |  |  | (in thousands) |
Operating lease cost |  | $ | 2,425 |  |  | $ | 1,375 |  |  | $ | 7,277 |  |  | $ | 3,680 |
Variable lease costs not included in liability |  |  | 349 |  |  |  | 171 |  |  |  | 1,321 |  |  |  | 643 |
Finance lease cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of right-of-use asset |  |  | 257 |  |  |  | 131 |  |  |  | 830 |  |  |  | 174 |
Interest on lease liabilities |  |  | 31 |  |  |  | 206 |  |  |  | 106 |  |  |  | 258 |
Total finance lease cost |  | $ | 288 |  |  | $ | 337 |  |  | $ | 936 |  |  | $ | 432 |
Maturities of lease liabilities | Maturities of lease liabilities as of September 26, 2020 were as follows:
|  | Operating Leases |  |  | Finance Leases |  |  | Weighted-Average Remaining Term in Years |
|  | Operating Leases |  |  | Finance Leases |
|  | (in thousands) |  |  |  |  |  |  |
2020 |  | $ | 2,464 |  |  | $ | 391 |  |  |  |  |  |  |  |  |
2021 |  |  | 10,094 |  |  |  | 1,572 |  |  |  |  |  |  |  |  |
2022 |  |  | 9,908 |  |  |  | 1,572 |  |  |  |  |  |  |  |  |
2023 |  |  | 9,737 |  |  |  | 863 |  |  |  |  |  |  |  |  |
2024 |  |  | 9,470 |  |  |  | 265 |  |  |  |  |  |  |  |  |
Thereafter |  |  | 39,523 |  |  |  | 22 |  |  |  |  |  |  |  |  |
Total lease payments |  |  | 81,196 |  |  |  | 4,685 |  |  |  |  |  |  |  |  |
Less imputed interest (based on 3.5% weighted - average discount rate) |  |  | (12,277 | ) |  |  | (247 | ) |  |  |  |  |  |  |  |
Present value of lease liability |  | $ | 68,919 |  |  | $ | 4,438 |  |  |  | 9.0 |  |  |  | 3.1 |

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- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability and capital lealiability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating and capital lease liability recognized in statement of financial position. + References No definition available. + Details
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- Definition Schedule of gross value and accumulated depreciation of right of use assets. + References No definition available. + Details
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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=121609121&loc=SL77918686-209980 + Details
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