What was the reported subtotal of furniture, fixtures, equipment, leasehold improvements, and accumulated depreciation and amortization for Benihana as of December 31, 2022?

According to Benihana's 2024 Franchise Disclosure Document, the subtotal of furniture, fixtures and equipment, leasehold improvements, and accumulated depreciation and amortization as of December 31, 2022, was $74,965. This figure is derived by adding the values of furniture, fixtures, and equipment ($33,372) and leasehold improvements ($89,121), and then subtracting accumulated depreciation and amortization ($47,528).

This subtotal represents the net book value of these assets on Benihana's balance sheet at that date. It's important to note that this figure does not include construction in progress or restaurant smallwares, which are listed separately in the financial statement. The total value of property and equipment, net, which includes these additional items, was $94,087 as of the same date.

For a prospective franchisee, understanding these figures is crucial for assessing the capital investment required to set up and maintain a Benihana restaurant. While this data reflects the company's overall financial position, franchisees should inquire about the specific costs associated with establishing a new franchise location, including any potential variations based on location, size, and other factors. Additionally, it's important to understand the depreciation policies and how they may impact the franchisee's financial statements.