PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 25, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENTProperty and equipment are stated at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized using the straight-line method over the shorter of the lease term or estimated useful life. A summary of property and equipment is as follows:


(dollar amounts in thousands)	As of September 25, 2022		As of December 26, 2021
Furniture and fixtures	$	23,682	$	26,168
Computers and other equipment	27,939		22,890
Kitchen equipment	65,296		47,911
Leasehold improvements	195,626		167,362
Assets not yet placed in service	28,915		21,981
Total property and equipment	341,458		286,312
Less: accumulated depreciation	(133,188)		(105,646)
Property and equipment, net	$	208,270	$	180,666

Depreciation expense for the thirteen weeks ended September 25, 2022 and September 26, 2021, was $9.9 million and $7.6 million, respectively.

Depreciation expense for the thirty-nine weeks ended September 25, 2022 and September 26, 2021, was $28.1 million and $21.1 million, respectively.

Loss on asset disposals for the thirteen weeks ended September 25, 2022 was less than $0.1 million. There were no loss on asset disposals for the thirteen weeks ended September 26, 2021.

Loss on asset disposals for the thirty-nine weeks ended September 25, 2022 and September 26, 2021 was less than $0.1 million and $0.1 million, respectively.

Based on the Company’s review of its long-lived assets for impairment, the Company recorded non-cash impairment charges of $1.7 million for the thirteen and thirty-nine weeks ended September 25, 2022. The Company recorded non-cash impairment charges of $4.4 million for the thirteen and thirty-nine weeks ended September 26, 2021. See Note 1.

As of September 25, 2022, the Company had 22 facilities under construction due to open during fiscal years 2022 and 2023. As of December 26, 2021, the Company had 13 facilities under construction, all of which have opened during fiscal year 2022. Depreciation commences after a store opens and the related assets are placed in service.