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LEASES (Tables)

9 Months Ended

Jun. 28, 2020

Leases [Abstract]

Components of Lease Expense

As of June 26, 2020, the components of lease expense recognized in the accompanying Condensed Consolidated Statements of Operations were as follows:

	Three months ended			Nine months ended
	June 26, 2020			June 26, 2020
Lease Cost
Operating lease costs	$	1,792		$	5,355
Short-term lease costs	478			1,435
Variable leases costs	42			129
Total lease cost	$	2,312		$	6,919

Supplemental balance sheet, cash flow, and other information related to operating leases was as follows:

	Nine months ended
	June 26, 2020
Operating leases:
Operating lease ROU assets	$	37,669
Current operating leases liabilities	5,900
Non-current operating lease liabilities	32,474
Total operating lease liabilities	$	38,374
Weighted average remaining lease term (in years)	10.50
Weighted average discount rate	2.86		%
Cash paid for amounts included in the measurement of lease liabilities	$	4,726

Right of Use Assets and Lease Liabilities

Supplemental balance sheet, cash flow, and other information related to operating leases was as follows:

	Nine months ended
	June 26, 2020
Operating leases:
Operating lease ROU assets	$	37,669
Current operating leases liabilities	5,900
Non-current operating lease liabilities	32,474
Total operating lease liabilities	$	38,374
Weighted average remaining lease term (in years)	10.50
Weighted average discount rate	2.86		%
Cash paid for amounts included in the measurement of lease liabilities	$	4,726

Maturities of Operating Lease Liabilities

Future minimum rental commitments under non-cancelable operating leases with an initial lease term in excess of one year at June 26, 2020 were as follows:

Year	Related parties included in total				Total
Remainder of 2020	$	281			$	2,329
2021	1,152				6,573
2022	193				3,818
2023	—				3,423
2024	—				3,425
Thereafter	—				23,353
Total undiscounted lease payments	1,626				42,921
Less: Imputed interest	(141		)		(4,547		)
Total net lease liability	$	1,485			$	38,374

Future Minimum Rent Commitments Under Operating Leases

Future minimum rent commitments under non-cancelable operating leases with an initial lease term in excess of one year at June 28, 2019 were as follows:

Year	Related parties included in total				Total
Remainder of 2019	$	252			$	1,931
2020	1,036				7,187
2021	1,067				5,835
2022	179				3,719
2023	—				2,517
Thereafter	—				24,832
Total	$	2,534			$	46,021

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Assets And Liabilities, Lessee [Table Text Block]

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- 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=121609121&loc=SL77918686-209980

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- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=121609121&loc=SL77918701-209980

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=121573735&loc=d3e41502-112717

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