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Goodwill and Intangible Assets | 9 Months Ended
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Sep. 27, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets | Goodwill and Intangible Assets The following table reflects the changes in carrying amount of goodwill:
|  |  | September 27, 2023
|  |  | (In thousands)
Balance, beginning of year |  |  | $ | 72,740 |
Reclassifications to assets held for sale |  |  | (598) |
Balance, end of period |  |  | $ | 72,142 |
Goodwill by segment consisted of the following: |  |  |
| September 27, 2023 |  | December 28, 2022
| (In thousands)
Denny’s | $ | 37,527 |  |  | $ | 37,527 |
Other | 34,615 |  |  | 35,213 |
Total goodwill | $ | 72,142 |  |  | $ | 72,740 |
Intangible assets consisted of the following:
| September 27, 2023 |  | December 28, 2022
| 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 | 9,594 |  |  | 5,495 |  |  | 10,489 |  |  | 5,697 |
Franchise agreements | 10,700 |  |  | 761 |  |  | 10,700 |  |  | 265 |
Intangible assets, net | $ | 100,101 |  |  | $ | 6,256 |  |  | $ | 100,996 |  |  | $ | 5,962 |
Amortization expense for intangible assets with definite lives totaled $0.4 million and $1.2 million for the quarter and year-to-date period ended September 27, 2023, respectively. Amortization expense for intangible assets with definite lives totaled $0.4 million and $1.1 million for the quarter and year-to-date period ended September 28, 2022, respectively.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 350 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//350/tableOfContent + Details
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