Auumse that in $2019,$ The Cheesecake Factory Incorporated$($NASDAQ: CAKE$)$ opened a new restaurant in an upscale neighborhood of$$ Pittsburgh, Pennsylvania. The new restaurant covers $8$ comma $850$ square feet and seats $240$ guests. Rather than selling$$ franchises, Cheesecake Factory owns and operates all of its U$.$S$.$ restaurants, which at last count numbered more than $200.$ It typically has a$$ long$-$term lease for each restaurant location and depreciates the cost of building a restaurant over the life of the lease.

LOADING...$($Click the icon to view the planning$$ information.$)$ LOADING...$($Click the icon to view the building and equipment$$ information.$)$

LOADING...$($Click the icon to view Form$10-$K excerpts related to property and$$ equipment.$)$

Assume that The Cheesecake Factory paid cash for all costs of building and equipping its new restaurant in Pittsburgh. How will Cheesecake Factory$\text{'}$s total assets be impacted by this$$ event? $($Ignore the impact of depreciation when answering this$$ question.$)$