XML 48 R29.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 24, 2016
Income Tax Disclosure [Abstract] |
Provision for income taxes | The income tax provision of all the legal entities included in the Partnership’s consolidated statement of operations, which is composed primarily of state income taxes in the few states that impose taxes on partnerships and minimum state income taxes on the Corporate Entities, consists of the following:
|  | Year Ended |
|  | September 24, |  |  | September 26, |  |  | September 27, |
|  | 2016 |  |  | 2015 |  |  | 2014 |
Current |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 7 |  |  | $ | 23 |  |  | $ | 10 |
State and local |  |  | 581 |  |  |  | 677 |  |  |  | 757 |
|  |  | 588 |  |  |  | 700 |  |  |  | 767 |
Deferred |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 588 |  |  | $ | 700 |  |  | $ | 767 |
Income tax reconciliation | The provision for income taxes differs from income taxes computed at the United States federal statutory rate as a result of the following:
|  | Year Ended |
|  | September 24, |  |  | September 26, |  |  | September 27, |
|  | 2016 |  |  | 2015 |  |  | 2014 |
Income tax provision at federal statutory tax rate |  | $ | 5,260 |  |  | $ | 29,768 |  |  | $ | 33,346 |
Impact of Partnership income not subject to federal income taxes |  |  | (9,844 | ) |  |  | (32,148 | ) |  |  | (38,919 | )
Permanent differences |  |  | 182 |  |  |  | 210 |  |  |  | 86 |
Change in valuation allowance |  |  | 4,737 |  |  |  | 2,181 |  |  |  | 5,458 |
State income taxes |  |  | (211 | ) |  |  | 253 |  |  |  | (60 | )
Other |  |  | 464 |  |  |  | 436 |  |  |  | 856 |
Provision for income taxes - current |  | $ | 588 |  |  | $ | 700 |  |  | $ | 767 |
Deferred tax assets and liabilities | The components of net deferred taxes and the related valuation allowance using currently enacted tax rates are as follows:
|  | Year Ended |
|  | September 24, |  |  | September 26, |
|  | 2016 |  |  | 2015 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 60,628 |  |  | $ | 55,033 |
Allowance for doubtful accounts |  |  | 184 |  |  |  | 340 |
Inventory |  |  | 457 |  |  |  | 395 |
Deferred revenue |  |  | 1,091 |  |  |  | 1,241 |
Derivative instruments |  |  | 78 |  |  |  | — |
AMT credit carryforward |  |  | 1,086 |  |  |  | 1,086 |
Other accruals |  |  | 1,101 |  |  |  | 1,718 |
Total deferred tax assets |  |  | 64,625 |  |  |  | 59,813 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Derivative instruments |  |  | — |  |  |  | 142 |
Intangible assets |  |  | 775 |  |  |  | 312 |
Property, plant and equipment |  |  | 5,068 |  |  |  | 5,314 |
Total deferred tax liabilities |  |  | 5,843 |  |  |  | 5,768 |
Net deferred tax assets |  |  | 58,782 |  |  |  | 54,045 |
Valuation allowance |  |  | (58,782 | ) |  |  | (54,045 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |

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

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration