According to Auntie Anne's 2024 Franchise Disclosure Document, the depreciation and amortization expense for the fiscal year ended December 25, 2022, was $10,139. This figure represents the expense recognized by Auntie Anne's for the wear and tear of its assets and the amortization of its intangible assets during that period.

Depreciation and amortization are accounting methods used to allocate the cost of assets over their useful lives. For Auntie Anne's, this includes property, equipment, and leasehold improvements. The reported depreciation and amortization expense reflects the extent to which these assets were used up during the specified fiscal year. This expense is a non-cash charge, meaning it does not involve an actual outflow of cash, but it reduces the company's reported net income.

For a prospective Auntie Anne's franchisee, understanding these expenses is crucial because it provides insight into the capital intensity and asset management practices of the company. While franchisees typically manage depreciation and amortization at their individual store level, the franchisor's figures can indicate how the overall system invests in and manages its assets. It's also important to note that the depreciation and amortization expense can fluctuate based on the company's investment in new assets and the useful lives assigned to those assets.