XML 44 R28.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Nature Of Operations And Summary Of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Prospective Adoption of New Accounting Pronouncements [Table Text Block] | If the new guidance had been in effect for 2018 and 2017, the impact on our franchise fee revenues would have been as follows (in thousands):
|  | 2018 |  | 2017
Franchise fees recognized under the current accounting standard |  | $ | 6,416 |  |  | $ | 8,042 |
Franchise fee amortization that would have been recognized under the new standard |  | 4,867 |  |  | 4,291 |
Net impact on revenue from franchise fees |  | $ | (1,549 | ) |  | $ | (3,751 | )
Summary Of Number Of Restaurants | The following table summarizes the number of restaurants as of the end of each fiscal year:
|  | 2018 |  | 2017 |  | 2016
Company-operated |  | 137 |  | 276 |  | 417
Franchise |  | 2,100 |  | 1,975 |  | 1,838
Total system |  | 2,237 |  | 2,251 |  | 2,255
The following table summarizes the number of restaurants sold to franchisees, the number of restaurants developed by franchisees, and the related fees and gains recognized in each fiscal year (dollars in thousands):
|  | 2018 |  | 2017 |  | 2016
Restaurants sold to franchisees |  | 135 |  |  | 178 |  |  | 1 |
New restaurants opened by franchisees |  | 11 |  |  | 18 |  |  | 12 |
Initial franchise fees |  | $ | 5,890 |  |  | $ | 7,752 |  |  | $ | 553 |
Proceeds from the sale of company-operated restaurants: |  |  |  |  |  |
Cash (1) |  | $ | 26,486 |  |  | $ | 99,591 |  |  | $ | 1,439 |
Notes receivable (2) |  | 70,461 |  |  | — |  |  | — |
|  | $ | 96,947 |  |  | $ | 99,591 |  |  | $ | 1,439 |
Net assets sold (primarily property and equipment) |  | $ | (21,329 | ) |  | $ | (30,597 | ) |  | $ | (195 | )
Lease commitment charges (3) |  | — |  |  | (11,737 | ) |  | — |
Goodwill related to the sale of company-operated restaurants |  | (4,663 | ) |  | (10,062 | ) |  | (15 | )
Other (4) |  | (24,791 | ) |  | (9,161 | ) |  | 1 |
Gains on the sale of company-operated restaurants |  | $ | 46,164 |  |  | $ | 38,034 |  |  | $ | 1,230 |
____________________________
(1) | Amounts in 2018, 2017, and 2016 include additional proceeds of $1.4 million, $0.2 million, and $1.4 million related to the extension of the underlying franchise and lease agreements from the sale of restaurants in prior years.
(2) | During 2018, we collected payments of $53.7 million related to notes due from franchisees in connection with refranchising transactions.
(3) | Charges are for operating restaurant leases with lease commitments in excess of our sublease rental income.
(4) | Amounts in 2018 primarily represent $9.2 million of costs related to franchise remodel incentives, $8.7 million reduction of gains related to the modification of certain 2017 refranchising transactions, $2.3 million of maintenance and repair expenses and $3.7 million of other miscellaneous non-capital charges. Amounts in 2017 represent impairment of $4.6 million and equipment write-offs of $1.4 million related to restaurants closed in connection with the sale of the related markets, maintenance and repair charges, and other miscellaneous non-capital charges.
Summary Of Advertising Costs | advertising costs were $28.8 million, $36.5 million, and $41.2 million, respectively.

X
- Definition Summary of advertising costs [Table Text Block] + References No definition available. + Details
Name: | jack_SummaryOfAdvertisingCostsTableTextBlock
Namespace Prefix: | jack_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of franchisors that are included in the discussion of the nature of an entity's operations. + References No definition available. + Details
Name: | us-gaap_ScheduleOfFranchisorDisclosureTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the comparison between amounts disclosed under previous guidance and new guidance. + References No definition available. + Details
Name: | us-gaap_ScheduleOfProspectiveAdoptionOfNewAccountingPronouncementsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration