Impairments, Disposals and Exit Costs	9 Months Ended
Sep. 24, 2017
Discontinued Operations and Disposal Groups [Abstract]
Impairments, Disposals and Exit Costs	2. IMPAIRMENTS, DISPOSALS AND EXIT COSTS Based on impairment indicators that existed at September 24, 2017, the Company performed an impairment analysis on its long-lived assets subject to amortization. $1.4 million of long-lived assets were deemed to be impaired for the three month period ended September 24, 2017 for one underperforming location. During the first fiscal quarter of 2017, the Company recorded a fixed asset impairment charge of $1.2 million related to one underperforming Bagger Dave’s location that reached the second anniversary since opening during the first quarter of 2017. The impairment charge was recorded to the extent that the carrying amount of the assets was not considered recoverable based on the estimated future cash flows of the location. The impairment charges are included in impairment and loss on asset disposals on the Consolidated Statements of Operations for the nine months ended September 24, 2017. We are currently monitoring the valuation of long-lived assets at several restaurants and have developed plans to improve operating results. As we periodically refine our estimated future operating results, changes in our estimates and assumptions may cause us to realize impairment charges in the future that could be material. On January 9, 2017, we closed the Grand Rapids, Michigan Bagger Dave’s location. The assets for this location were fully impaired in the fourth quarter of fiscal 2016. There is no store closure liability recorded at September 24, 2017 as all such liabilities had been paid on or prior to that date. On August 1, 2017 we closed three locations in Ann Arbor, Michigan, Brighton, Michigan, and Woodhaven, Michigan. The balance sheet dated September 24, 2017 reflect a store closure liability of $0.1 million and $0.1 million in Other accrued liabilities and Other liabilities in the current and long term liabilities section of the balance sheet, respectively. The assets for these locations were fully impaired in prior periods.

Impairments, Disposals and Exit Costs

9 Months Ended

Sep. 24, 2017

Discontinued Operations and Disposal Groups [Abstract]

2. IMPAIRMENTS, DISPOSALS AND EXIT COSTS

Based on impairment indicators that existed at September 24, 2017, the Company performed an impairment analysis on its long-lived assets subject to amortization. $1.4 million of long-lived assets were deemed to be impaired for the three month period ended September 24, 2017 for one underperforming location. During the first fiscal quarter of 2017, the Company recorded a fixed asset impairment charge of $1.2 million related to one underperforming Bagger Dave’s location that reached the second anniversary since opening during the first quarter of 2017. The impairment charge was recorded to the extent that the carrying amount of the assets was not considered recoverable based on the estimated future cash flows of the location. The impairment charges are included in impairment and loss on asset disposals on the Consolidated Statements of Operations for the nine months ended September 24, 2017.

We are currently monitoring the valuation of long-lived assets at several restaurants and have developed plans to improve operating results. As we periodically refine our estimated future operating results, changes in our estimates and assumptions may cause us to realize impairment charges in the future that could be material.

On January 9, 2017, we closed the Grand Rapids, Michigan Bagger Dave’s location. The assets for this location were fully impaired in the fourth quarter of fiscal 2016. There is no store closure liability recorded at September 24, 2017 as all such liabilities had been paid on or prior to that date. On August 1, 2017 we closed three locations in Ann Arbor, Michigan, Brighton, Michigan, and Woodhaven, Michigan. The balance sheet dated September 24, 2017 reflect a store closure liability of $0.1 million and $0.1 million in Other accrued liabilities and Other liabilities in the current and long term liabilities section of the balance sheet, respectively. The assets for these locations were fully impaired in prior periods.

Bagger Dave's Burger Tavern, Inc. 10-Q