Based on the 2025 Franchise Disclosure Document, the provided excerpts do not contain specific details on how Capriotti's Sandwich Shop depreciates leasehold improvements. The excerpts focus on the company's financial statements, including overall depreciation and amortization expenses, commitments and contingencies, and accounting policies, but they do not break down the depreciation methods used for specific asset types like leasehold improvements.

While the documents mention total depreciation and amortization expenses for various periods, such as $480,085 for the year ended December 29, 2024, and $439,130 for the year ended December 31, 2023, these figures represent the aggregate depreciation of all property and equipment, not specifically leasehold improvements. The notes to the financial statements outline significant accounting policies but omit specifics on depreciation methods for particular assets.

A prospective Capriotti's Sandwich Shop franchisee should directly ask the franchisor for detailed information on the depreciation methods and useful lives assigned to leasehold improvements. Understanding these accounting practices is crucial for accurately projecting the financial performance of a franchise location and for tax planning purposes. Requesting clarification on these specific depreciation policies will provide a clearer picture of the financial implications related to leasehold improvements.