Impairment, Disposition Of Property And Equipment, And Restaurant Closing Costs (Tables)

12 Months Ended

Oct. 01, 2017

Impairment, Disposition Of Property And Equipment, And Restaurant Closing Costs s [Abstract]

Impairment And Disposal Costs Included In Impairment And Other Charges

Impairment and other charges, net in the accompanying consolidated statements of earnings is comprised of the following in each fiscal year (in thousands):



	2017		2016		2015
Restructuring costs	$	8,837	$	10,067	$	29
Costs of closed restaurants and other	7,237		3,431		3,592
Losses on disposition of property and equipment, net (1)	3,635		2,801		1,319
Restaurant impairment charges	3,096		544		557
Accelerated depreciation	2,336		2,214		6,260
	$	25,141	$	19,057	$	11,757

Restructuring and Related Costs [Table Text Block]

The following is a summary of the costs incurred in connection with these activities during each fiscal year (in thousands):



	2017		2016		2015
Qdoba Evaluation costs (1)	$	5,285	$	—	$	—
Facility closing costs (2)	2,052		2,004		—
Employee severance and related costs	731		7,583		29
Other (3)	769		480		—
	$	8,837	$	10,067	$	29

___________________________________________


(1)	Qdoba Evaluation costs are primarily comprised of legal services, third party consulting and audit fees.

(2)

In 2017, facility closing costs include $2.0 million in costs related to the exit and early lease termination of the Qdoba corporate support center, which was offset by $0.9 million due to the reversal of the related tenant improvement allowance, and $0.3 million due to the reversal of the related straight-line rent expense. In 2017, facility closing costs also includes $1.2 million of accelerated depreciation related to the relocation of our Qdoba corporate support center.


(3)	In 2017, other primarily represents employee relocation costs and moving expenses related to the relocation of our Qdoba corporate support center. In 2016, other primarily represents employee relocation costs.

The following is a summary of our restructuring costs by operating segment in each fiscal year (in thousands):



	2017		2016		2015
Qdoba restaurant operations (1)	$	5,206	$	1,991	$	—
Shared services (2)	3,423		1,764		29
Jack in the Box restaurant operations	208		6,312		—
	$	8,837	$	10,067	$	29

___________________________________________


(1)	In 2017, Qdoba restaurant operations includes $2.3 million of Qdoba Evaluation costs.


(2)	Shared service functions consist primarily of accounting/finance, information technology, human resources, audit services, legal, tax and treasury. In 2017, costs include $3.0 million of Qdoba Evaluation costs.

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

Total accrued severance costs related to our restructuring activities are included in accrued liabilities and changed as follows during fiscal 2017 (in thousands):



Balance as of October 2, 2016	$	4,198
Additions	731
Cash payments	(4,281		)
Balance as of October 1, 2017	$	648

Contract Termination [Member]

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

Accrued restaurant closing costs included in accrued liabilities and other long-term liabilities, changed as follows during fiscal 2017 (in thousands):



Balance as of October 2, 2016	$	7,231
Interest expense	1,594
Adjustments (1)	959
Additions	549
Cash payments	(4,130		)
Balance as of October 1, 2017 (2) (3)	$	6,203

___________________________________________


(1)	Adjustments relate primarily to revisions of certain sublease and cost assumptions. Our estimates related to our future lease obligations, primarily the sublease income we anticipate, are subject to a high degree of judgment and may differ from actual sublease income due to changes in economic conditions, desirability of the sites and other factors.


(2)	The weighted average remaining lease term related to these commitments is approximately four years.


(3)	This balance excludes $2.9 million of restaurant closing costs that are included in accrued liabilities and other long-term liabilities, which were initially recorded as losses on the sale of company-operated restaurants upon sale to Jack in the Box franchisees in prior years.