(5) Intangible Assets, net

3 Months Ended

Mar. 30, 2014

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 for each of the next five years is expected to be approximately $47,500.

       A reconciliation of beginning and ending amounts of intangible assets atMarch 30,2014 and December 29, 2013, respectively, are presented in the table below:

		Remaining estimated useful life (years)		Original Cost		Accumulated Amortization		Net Book Value		Less Current Portion(1)		Non Current Portion
(in thousands)
Balance at December 29, 2013
	Lease interest assets	26.1	$	1,417	$	(183)	$	1,234	$	(47)	$	1,187
	Liquor licenses			1,810		0		1,810		0		1,810
	Total		$	3,227	$	(183)	$	3,044	$	(47)	$	2,997
		Remaining estimated useful life (years)		Original Cost		Accumulated Amortization		Net Book Value		Less Current Portion(1)		Non Current Portion
(in thousands)
Balance at March 30, 2014
	Lease interest assets	25.8	$	1,417	$	(194)	$	1,223	$	(48)	$	1,175
	Liquor licenses			1,810		0		1,810		0		1,810
	Total		$	3,227	$	(194)	$	3,033	$	(48)	$	2,985
	(1)The current portion is included in prepaid expenses and other current assets on the consolidated balance sheets.