I am unable to provide the net value of property and equipment for Carbones Pizzeria, as this information is not present within the provided excerpts from the 2025 Franchise Disclosure Document. The excerpts do discuss the accounting policies related to property and equipment, stating that these assets are recorded at cost, net of accumulated depreciation and amortization. It also mentions that the company evaluates the net realizable value of long-lived assets, including property and equipment.

However, the actual net value, or any specific figures related to property and equipment, are not disclosed in these excerpts. The FDD excerpts do mention that property and equipment include furniture, equipment, vehicles, and leasehold improvements, with depreciation periods ranging from five to seven years for furniture and equipment, and over the shorter of the lease term or the life of the asset for leasehold improvements.

To obtain the specific net value of property and equipment, a prospective Carbones Pizzeria franchisee should review the complete financial statements within the FDD or request this information directly from the franchisor. Understanding the value and composition of these assets can be crucial in assessing the financial health and investment requirements of the franchise.