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PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS | 12 Months Ended
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Jun. 30, 2024
PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS [Abstract] |
PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS | NOTE B - PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS: Property and equipment consist of the following (in thousands):
| Estimated Useful Lives |  | June 30, 2024 |  |  | June 25, 2023 |
Equipment, furniture and fixtures | 3 - 7 yrs |  | $ | 1,173 |  |  | $ | 1,114 |
Leasehold improvements | 10 yrs or lease term, if shorter |  |  | 472 |  |  |  | 472 |
|  |  |  | 1,645 |  |  |  | 1,586 |
Less: accumulated depreciation/amortization |  |  |  | (1,463 | ) |  |  | (1,328 | )
|  |  | $ | 182 |  |  | $ | 258 |
Depreciation and amortization expense for property and equipment was approximately $135 thousand and $141 thousand for the fiscal years ended June 30, 2024 and June 25, 2023, respectively. Intangible assets consist of the following (in thousands):
|  |  | June 30, 2024 |  | June 25, 2023 |
| Estimated Useful Lives |  | Acquisition Cost |  | Accumulated Amortization |  | Net Value |  | Acquisition Cost |  | Accumulated Amortization |  | Net Value |
Trademarks and tradenames | 10 years |  |  | $ | 278 |  |  | $ | (258 | ) |  | $ | 20 |  |  | $ | 278 |  |  | $ | (248 | ) |  | $ | 30 |
Name change | 15 years |  |  |  | 70 |  |  |  | (44 | ) |  |  | 26 |  |  |  | 70 |  |  |  | (39 | ) |  |  | 31 |
Prototypes | 5 years |  |  |  | 347 |  |  |  | (141 | ) |  |  | 206 |  |  |  | 339 |  |  |  | (72 | ) |  |  | 267 |
|  |  |  | $ | 695 |  |  | $ | (443 | ) |  | $ | 252 |  |  | $ | 687 |  |  | $ | (359 | ) |  | $ | 328 |
Amortization expense for intangible assets was approximately $84 thousand and $73 thousand for the fiscal years ended June 30, 2024 and June 25, 2023, 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent + Details
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