XML 27 R32.htm IDEA: XBRL DOCUMENT
v3.20.1

Leases (Tables) | 12 Months Ended
--- | ---
Mar. 28, 2020
Leases |
Schedule of ROU assets and liabilities | ROU assets and lease liabilities as of March 28, 2020 consist of the following: ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance Sheet Classification | ​ | March 28, 2020 (in thousands)
Assets | ​ | ​ | ​ | ​ | ​
Finance lease assets | ​ | Right-of-use assets, net | ​ | $ | 10,444
Operating lease assets | ​ | Right-of-use assets, net | ​ |  | 159,799
Total lease assets | ​ | ​ | ​ | $ | 170,243
​ | ​ | ​ | ​ | ​ | ​
Liabilities | ​ | ​ | ​ |  | ​
Current | ​ | ​ | ​ | ​ | ​
Finance | ​ | Short-term lease liabilities | ​ | $ | 1,019
Operating | ​ | Short-term lease liabilities | ​ | ​ | 33,760
Total short-term lease liabilities | ​ | ​ | ​ | $ | 34,779
​ | ​ | ​ | ​ | ​ | ​
Non-Current | ​ | ​ | ​ | ​ | ​
Finance | ​ | Long-term lease liabilities | ​ | $ | 12,954
Operating | ​ | Long-term lease liabilities | ​ | ​ | 147,981
Total long-term lease liabilities | ​ | ​ | ​ | $ | 160,935
Total lease liabilities | ​ | ​ | ​ | $ | 195,714
Schedule of total lease cost | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance Sheet Classification | ​ | March 28, 2020 (in thousands)
Assets | ​ | ​ | ​ | ​ | ​
Finance lease assets | ​ | Right-of-use assets, net | ​ | $ | 10,444
Operating lease assets | ​ | Right-of-use assets, net | ​ |  | 159,799
Total lease assets | ​ | ​ | ​ | $ | 170,243
​ | ​ | ​ | ​ | ​ | ​
Liabilities | ​ | ​ | ​ |  | ​
Current | ​ | ​ | ​ | ​ | ​
Finance | ​ | Short-term lease liabilities | ​ | $ | 1,019
Operating | ​ | Short-term lease liabilities | ​ | ​ | 33,760
Total short-term lease liabilities | ​ | ​ | ​ | $ | 34,779
​ | ​ | ​ | ​ | ​ | ​
Non-Current | ​ | ​ | ​ | ​ | ​
Finance | ​ | Long-term lease liabilities | ​ | $ | 12,954
Operating | ​ | Long-term lease liabilities | ​ | ​ | 147,981
Total long-term lease liabilities | ​ | ​ | ​ | $ | 160,935
Total lease liabilities | ​ | ​ | ​ | $ | 195,714
Schedule of future lease payments | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Fiscal Year Ended
(in thousands) |  | Statement of Operations Classification |  | March 28, 2020
Finance lease cost | ​ | ​ | ​ | ​ | ​
Amortization of right-of-use assets | ​ | Cost of goods sold | ​ | $ | 800
Interest on lease liabilities | ​ | Interest expense, net | ​ | ​ | 790
Total finance lease cost | ​ | ​ | ​ | $ | 1,590
​ | ​ | ​ | ​ | ​ | ​
Operating lease cost | ​ | Cost of goods sold | ​ | $ | 40,100
Operating lease cost | ​ | Selling, general and administrative expenses | ​ | ​ | 1,530
Short-term lease cost | ​ | Selling, general and administrative expenses | ​ | ​ | 2,653
Variable lease cost | ​ | Selling, general and administrative expenses | ​ | ​ | 1,607
Sublease income | ​ | Cost of goods sold | ​ | ​ | (177)
Total lease cost | ​ | ​ | ​ | $ | 47,303
​ The following table summarizes future lease payments as of March 28, 2020: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Operating Leases | ​ | Finance Leases
Fiscal Year | ​ | (in thousands) | ​ | (in thousands)
2021 | ​ | $ | 44,354 | ​ | $ | 1,345
2022 | ​ |  | 38,779 | ​ |  | 1,353
2023 | ​ |  | 33,595 | ​ |  | 1,294
2024 | ​ | ​ | 27,518 | ​ | ​ | 1,264
2025 | ​ | ​ | 22,103 | ​ | ​ | 1,220
Thereafter | ​ |  | 56,787 | ​ |  | 14,046
Total | ​ | ​ | 223,136 | ​ | ​ | 20,522
Less: Imputed interest | ​ | ​ | (41,395) | ​ | ​ | (6,549)
Present value of net lease payments | ​ | $ | 181,741 | ​ | $ | 13,973
​ Prior to the Company’s adoption of ASC 842, its future minimum operating lease commitments as of March 30, 2019 under ASC 840 were (in thousands):
​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ |
Fiscal Year |  | Total |
2020 | ​ | $ | 37,877 | ​
2021 | ​ |  | 36,352 | ​
2022 | ​ |  | 31,732 | ​
2023 | ​ |  | 26,649 | ​
2024 | ​ |  | 20,536 | ​
Thereafter | ​ |  | 44,061 | ​
Total | ​ | $ | 197,207 | ​
Schedule of future minimum operating lease commitments under ASC 840 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Operating Leases | ​ | Finance Leases
Fiscal Year | ​ | (in thousands) | ​ | (in thousands)
2021 | ​ | $ | 44,354 | ​ | $ | 1,345
2022 | ​ |  | 38,779 | ​ |  | 1,353
2023 | ​ |  | 33,595 | ​ |  | 1,294
2024 | ​ | ​ | 27,518 | ​ | ​ | 1,264
2025 | ​ | ​ | 22,103 | ​ | ​ | 1,220
Thereafter | ​ |  | 56,787 | ​ |  | 14,046
Total | ​ | ​ | 223,136 | ​ | ​ | 20,522
Less: Imputed interest | ​ | ​ | (41,395) | ​ | ​ | (6,549)
Present value of net lease payments | ​ | $ | 181,741 | ​ | $ | 13,973
Schedule of supplemental lease information | The following table includes supplemental lease information:
​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal Year Ended | ​
Supplemental Cash Flow Information (dollars in thousands) | ​ | March 28, 2020 | ​
Cash paid for amounts included in the measurement of lease liabilities | ​ | ​ | ​ | ​
Operating cash flows from operating leases | ​ | $ | 41,227 | ​
Operating cash flows from finance leases | ​ |  | 552 | ​
Financing cash flows from finance leases | ​ | ​ | 466 | ​
​ | ​ | $ | 42,245 | ​
Lease liabilities arising from new right-of-use assets | ​ | ​ | ​ | ​
Operating leases | ​ | $ | 42,420 | ​
Finance leases | ​ | $ | — | ​
​ | ​ | ​ | ​ | ​
Weighted average remaining lease term (in years) | ​ | ​ | ​ | ​
Operating leases | ​ | ​ | 6.4 | ​
Finance leases | ​ | ​ | 22.1 | ​
​ | ​ | ​ | ​ | ​
Weighted average discount rate | ​ | ​ | ​ | ​
Operating leases | ​ | ​ | 6.2 | %
Finance leases | ​ | ​ | 12.0 | %
Schedule of other liabilities, primarily long-term lease liabilities | Other liabilities are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 28, |  | March 30, |
(in thousands) |  | 2020 |  | 2019 |
Above-market leases | ​ | $ | — | ​ | $ | 256 | ​
Long-term deferred rent | ​ |  | — | ​ |  | 17,312 | ​
Capital lease residual value | ​ | ​ | — | ​ | ​ | 3,968 | ​
Other | ​ | ​ | 635 | ​ | ​ | 220 | ​
Total other liabilities | ​ | $ | 635 | ​ | $ | 21,756 | ​

X
- Definition The tabular disclosure of lease balance sheet. + References No definition available. + Details
Name: | boot_LeaseBalanceSheetDisclosureTableTextBlock
Namespace Prefix: | boot_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating and finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References No definition available. + Details
Name: | boot_LesseeOperatingAndFinanceLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | boot_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of supplemental lease information. + References No definition available. + Details
Name: | boot_OperatingAndFinanceLeaseSupplementalLeaseInformationTableTextBlock
Namespace Prefix: | boot_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_LeasesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of other noncurrent liabilities. + References No definition available. + Details
Name: | us-gaap_OtherNoncurrentLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=77902758&loc=d3e41502-112717 + Details
Name: | us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration