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Summary Of Refranchisings, Franchisee Development And Acquisitions | 9 Months Ended
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Jul. 03, 2016
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract] |
Summary Of Refranchisings, Franchisee Development And Acquisitions | SUMMARY OF REFRANCHISINGS, FRANCHISEE DEVELOPMENT AND ACQUISITIONS Refranchisings and franchisee development — The following is a summary of the number of restaurants sold to franchisees, the number of restaurants developed by franchisees, and the related fees and gains (losses) recognized (dollars in thousands):
| Quarter |  | Year-to-date
| July 3, 2016 |  | July 5, 2015 |  | July 3, 2016 |  | July 5, 2015
Restaurants sold to Jack in the Box franchisees | — |  |  | — |  |  | 1 |  |  | 21 |
New restaurants opened by franchisees: |  |  |  |  |  |  |
Jack in the Box | 4 |  |  | 1 |  |  | 9 |  |  | 12 |
Qdoba | 1 |  |  | 4 |  |  | 11 |  |  | 15 |
Initial franchise fees | $ | 205 |  |  | $ | 130 |  |  | $ | 710 |  |  | $ | 1,113 |
Proceeds from the sale of company-operated restaurants (1) | $ | 413 |  |  | $ | 21 |  |  | $ | 1,434 |  |  | $ | 2,651 |
Net assets sold (primarily property and equipment) | — |  |  | (204 | ) |  | (196 | ) |  | (2,638 | )
Goodwill related to the sale of company-operated restaurants | (5 | ) |  | — |  |  | (15 | ) |  | (32 | )
Other (2) | 1 |  |  | — |  |  | 1 |  |  | (4,334 | )
Gains (losses) on the sale of company-operated restaurants | $ | 409 |  |  | $ | (183 | ) |  | $ | 1,224 |  |  | $ | (4,353 | )
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(1) | Amounts in 2016 and 2015 include additional proceeds recognized upon the extension of the underlying franchise and lease agreements related to restaurants sold in a prior year of $0.4 million and $0.1 million, respectively, in the quarter, and $1.4 million and $0.2 million, respectively, year-to-date.
(2) | Amounts in 2015 include lease commitment charges related to restaurants closed in connection with the sale of the related market, and charges for operating restaurant leases with lease commitments in excess of our sublease rental income.
Franchise acquisitions — During year-to-date 2016 and 2015, we acquired one and seven Jack in the Box franchise restaurants, respectively. We account for the acquisition of franchised restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3). In all periods presented, acquisitions were not material to our condensed consolidated financial statements.

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