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PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS | 12 Months Ended
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Jun. 27, 2021
PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS [Abstract] |
PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS | NOTE B – PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS: Property, and plant and equipment consist of the following (in thousands):
| Estimated Useful Lives |  | June 27 2021 |  |  | June 28, 2020 |
Equipment, furniture and fixtures | 3 - 7 yrs |  | $ | 1,021 |  |  | $ | 808 |
Software | 5 yrs |  |  | 792 |  |  |  | 809 |
Leasehold improvements | 10 yrs or lease term, if shorter |  |  | 472 |  |  |  | 472 |
|  |  |  | 2,285 |  |  |  | 2,089 |
Less: accumulated depreciation/amortization |  |  |  | (1,840 | ) |  |  | (1,723 | )
|  |  | $ | 445 |  |  | $ | 366 |
Depreciation and amortization expense was approximately $131 thousand and $145 thousand for the fiscal years ended June 27, 2021 and June 28, 2020, respectively. Intangible assets consist of the following (in thousands):
|  |  | June 27, 2021 |  |  | June 28, 2020 |
| Estimated Useful Lives |  | Acquisition Cost |  |  | Accumulated Amortization |  |  | Net Value |  |  | Acquisition Cost |  |  | Accumulated Amortization |  |  | Net Value |
Trademarks and tradenames | 10 years |  | $ | 278 |  |  | $ | (209 | ) |  | $ | 69 |  |  | $ | 278 |  |  | $ | (181 | ) |  | $ | 97 |
Name change | 15 years |  |  | 70 |  |  |  | (30 | ) |  |  | 40 |  |  |  | 70 |  |  |  | (25 | ) |  |  | 45 |
Prototypes | 5 years |  |  | 74 |  |  |  | – |  |  |  | 74 |  |  |  | 230 |  |  |  | (217 | ) |  |  | 13 |
|  |  | $ | 422 |  |  | $ | (239 | ) |  | $ | 183 |  |  | $ | 578 |  |  | $ | (423 | ) |  | $ | 155 |
Amortization expense for intangible assets was approximately $36 thousand and $41 thousand for the fiscal years ended June 27, 2021 and June 28, 2020, respectively.

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- Definition The entire disclosure for intangible assets and long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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