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Segment Reporting | 9 Months Ended
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Jul. 09, 2017
Segment Reporting [Abstract] |
Segment Reporting | SEGMENT REPORTING Our principal business consists of developing, operating and franchising our Jack in the Box and Qdoba restaurant concepts, each of which we consider a reportable operating segment. This segment reporting structure reflects our current management structure, internal reporting method and financial information used in deciding how to allocate our resources. Based upon certain quantitative thresholds, each operating segment is considered a reportable segment. We measure and evaluate our segments based on segment revenues and earnings from operations. The reportable segments do not include an allocation of the costs related to shared service functions; nor do they include unallocated costs such as pension expense, share-based compensation and restructuring expense. These costs are reflected in the caption “Shared services and unallocated costs.” The following table provides information related to our operating segments in each period (in thousands):
| Quarter |  | Year-to-date
| July 9, 2017 |  | July 3, 2016 |  | July 9, 2017 |  | July 3, 2016
Revenues by segment: |  |  |  |  |  |  |
Jack in the Box restaurant operations | $ | 246,101 |  |  | $ | 264,493 |  |  | $ | 865,166 |  |  | $ | 876,138 |
Qdoba restaurant operations | 111,745 |  |  | 104,445 |  |  | 350,002 |  |  | 324,774 |
Consolidated revenues | $ | 357,846 |  |  | $ | 368,938 |  |  | $ | 1,215,168 |  |  | $ | 1,200,912 |
Earnings from operations by segment: |  |  |  |  |  |  |
Jack in the Box restaurant operations | $ | 59,423 |  |  | $ | 69,528 |  |  | $ | 220,485 |  |  | $ | 218,364 |
Qdoba restaurant operations | 11,905 |  |  | 14,172 |  |  | 29,126 |  |  | 33,532 |
Shared services and unallocated costs | (17,597 | ) |  | (28,404 | ) |  | (65,029 | ) |  | (82,115 | )
Gains on the sale of company-operated restaurants | 13,250 |  |  | 409 |  |  | 21,166 |  |  | 1,224 |
Consolidated earnings from operations | 66,981 |  |  | 55,705 |  |  | 205,748 |  |  | 171,005 |
Interest expense, net | 11,433 |  |  | 7,613 |  |  | 35,091 |  |  | 22,699 |
Consolidated earnings from continuing operations and before income taxes | $ | 55,548 |  |  | $ | 48,092 |  |  | $ | 170,657 |  |  | $ | 148,306 |
Total depreciation expense by segment: |  |  |  |  |  |  |
Jack in the Box restaurant operations | $ | 13,731 |  |  | $ | 14,877 |  |  | $ | 47,503 |  |  | $ | 50,409 |
Qdoba restaurant operations | 4,875 |  |  | 4,536 |  |  | 16,274 |  |  | 14,403 |
Shared services and unallocated costs | 1,608 |  |  | 1,401 |  |  | 5,222 |  |  | 4,936 |
Consolidated depreciation expense | $ | 20,214 |  |  | $ | 20,814 |  |  | $ | 68,999 |  |  | $ | 69,748 |
We do not evaluate, manage or measure performance of segments using asset, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed. The following table provides detail of the change in the balance of goodwill for each of our reportable segments (in thousands):
| Jack in the Box |  | Qdoba |  | Total
Balance at October 2, 2016 | $ | 48,415 |  |  | $ | 117,631 |  |  | $ | 166,046 |
Sale of company-operated restaurants to franchisees | (4,795 | ) |  | — |  |  | (4,795 | )
Acquisition of franchise-operated restaurants | 11,712 |  |  | — |  |  | 11,712 |
Balance at July 9, 2017 | $ | 55,332 |  |  | $ | 117,631 |  |  | $ | 172,963 |
Refer to Note 3, Summary of Refranchisings, Franchisee Development and Acquisitions, for information regarding the transactions resulting in the changes in goodwill.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8981-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8971-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8595-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8984-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9031-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8538-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8864-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599 + Details
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