v3.7.0.1

INTANGIBLE ASSETS | 6 Months Ended
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Jul. 02, 2017
Intangible Assets Disclosure [Abstract] |
Intangible Assets Disclosure [Text Block] | (5) Intangible Assets, net The Company has intangible assets that consist of liquor licenses and lease interest assets. The liquor licenses are indefinite-lived assets and are not subject to amortization. The lease interest assets are amortized to occupancy costs on a straight-line basis over the remaining term of each respective lease. Amortization of the lease interest assets is expected to be approximately $36,000 per year, for the remaining useful life. A reconciliation of the Company’s intangible assets as of July 2, 2017 and January 1, 2017, respectively, are presented in the table below:
|  | Remaining |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | estimated |  |  |  |  |  |  |  |  |  |  |  |  |  | Less |  | Non-
|  | useful life |  | Original |  |  |  |  | Accumulated |  | Net Book |  | Current |  | Current
(in thousands) |  | (years) |  | Cost |  | Impairment |  | Amortization |  | Value |  | Portion(1) |  | Portion
Balance at July 2, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lease interest assets |  | 22.6 |  | $ | 1,091 |  | $ | — |  | $ | (268) |  | $ | 823 |  | $ | (36) |  | $ | 787
Liquor licenses |  |  |  |  | 1,760 |  |  | — |  |  | — |  |  | 1,760 |  |  | — |  |  | 1,760
Total |  |  |  | $ | 2,851 |  | $ | — |  | $ | (268) |  | $ | 2,583 |  | $ | (36) |  | $ | 2,547
|  | Remaining |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | estimated |  |  |  |  |  |  |  |  |  |  |  |  |  | Less |  | Non-
|  | useful life |  | Original |  |  |  |  | Accumulated |  | Net Book |  | Current |  | Current
(in thousands) |  | (years) |  | Cost |  | Impairment |  | Amortization |  | Value |  | Portion(1) |  | Portion
Balance at January 1, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lease interest assets |  | 23.1 |  | $ | 1,417 |  | $ | (326) | (2) | $ | (249) |  | $ | 842 |  | $ | (37) |  | $ | 805
Liquor licenses |  |  |  |  | 1,810 |  |  | (50) | (3) |  | — |  |  | 1,760 |  |  | — |  |  | 1,760
Total |  |  |  | $ | 3,227 |  | $ | (376) |  | $ | (249) |  | $ | 2,602 |  | $ | (37) |  | $ | 2,565
| (1) |  | The current portion is included in prepaid expenses and other current assets on the consolidated balance sheets.
| (2) |  | Recorded in connection with the restaurant optimization.
| (3) |  | Based upon a quantitative analysis of this intangible asset, the Company determined that the fair value of one liquor license was less than its carrying value.

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- References No definition available. + Details
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- Definition The entire disclosure for all or part of the information related to intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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