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Discontinued Operations Discontinued Operations (Tables)
 12 Months Ended
Sep. 30, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Disclosure of Long Lived Assets Held-for-sale [Table Text Block]
Assets held for sale consisted of the following at each fiscal year-end (in thousands):
 
 
2018
 
2017
Assets held for sale and leaseback
 
$
2,591

 
$
10,152

Other property and equipment held for sale
 
11,356

 
8,315

Qdoba current assets held for sale
 
—

 
24,265

Assets held for sale
 
$
13,947

 
$
42,732

The following table summarizes the major categories of assets and liabilities classified as held for sale in our consolidated balance sheet as of October 1, 2017 and acquired in the Qdoba Sale (in thousands):
 
 
October 1, 2017
Cash
 
$
3,175

Accounts receivable, net
 
9,086

Inventories
 
3,202

Prepaid expenses and other current assets
 
8,802

Property and equipment, net
 
148,715

Intangible assets, net
 
12,660

Goodwill
 
117,636

Other assets, net
 
1,785

  Total assets classified as held for sale (1)
 
$
305,061

 
 
 
Accounts payable
 
$
8,936

Accrued liabilities
 
25,251

Current maturities of long-term debt
 
158

Straight-line rent accrual
 
13,347

Deferred income tax liability (2)
 
6,421

Other long-term liabilities
 
12,310

  Total liabilities classified as held for sale
 
$
66,423

____________________________
(1)
Current assets held for sale as of October 1, 2017 include Jack in the Box assets held for sale of $18.5 million.
(2)
Prior to held for sale presentation, Qdoba’s deferred income tax liability as of January 22, 2017 was netted against the Jack in the Box deferred income tax assets in other assets, net, on our condensed consolidated balance sheet.
The following is a reconciliation of the gain recorded for the Qdoba Sale (in thousands):
Net proceeds received from the Qdoba Sale (1)
 
$
298,474

Qdoba assets:
 
 
Cash
 
3,113

Accounts receivable, net
 
9,461

Inventories
 
3,112

Prepaid expenses and other current assets
 
5,007

Property and equipment, net
 
164,075

Intangible assets, net
 
12,518

Goodwill
 
117,636

Other assets, net
 
2,604

Total Qdoba assets
 
317,526

Qdoba liabilities:
 
 
Accounts payable
 
7,847

Accrued liabilities
 
19,891

Current maturities of long-term debt
 
180

Straight-line rent accrual
 
14,595

Deferred income tax liability
 
8,676

Other long-term liabilities
 
11,144

Total Qdoba liabilities
 
62,333

Other costs incurred as part of the Qdoba Sale (2)
 
12,564

Gain on Qdoba Sale before income taxes
 
$
30,717

____________________________
(1)
The proceeds received from the Qdoba Sale are net of the finalized working capital adjustment outlined in the Qdoba Purchase Agreement totaling $6.9 million, and the derecognition of foreign currency translation adjustments recorded in accumulated other comprehensive income of $0.1 million.
(2)
Costs directly incurred as a result of the Qdoba Sale, including investment bank fees, legal fees, professional fees, employee transaction awards, transfer taxes, and other costs.
Disposal Groups, Including Discontinued Operations [Table Text Block]
The following table summarizes the Qdoba results for each period (in thousands, except per share data):
 
 
2018
 
2017
 
2016
Company restaurant sales
 
$
192,620

 
$
436,558

 
$
415,495

Franchise revenues
 
9,337

 
20,065

 
21,578

Company restaurant costs (excluding depreciation and amortization)
 
(166,122
)
 
(357,370
)
 
(321,997
)
Franchise costs (excluding depreciation and amortization)
 
(2,338
)
 
(4,993
)
 
(4,478
)
Selling, general and administrative expenses
 
(19,286
)
 
(36,706
)
 
(43,063
)
Depreciation and amortization
 
(5,012
)
 
(21,500
)
 
(19,965
)
Impairment and other charges, net
 
(2,305
)
 
(15,061
)
 
(11,648
)
Interest expense, net
 
(4,787
)
 
(9,025
)
 
(7,448
)
Operating earnings from discontinued operations before income taxes
 
2,107

 
11,968

 
28,474

Gain on Qdoba Sale
 
30,717

 
—

 
—

Earnings from discontinued operations before income taxes
 
32,824

 
11,968

 
28,474

Income taxes
 
(15,726
)
 
(4,518
)
 
(10,605
)
Earnings from discontinued operations, net of income taxes
 
$
17,098

 
$
7,450

 
$
17,869

 
 
 
 
 
 
 
Net earnings per share from discontinued operations:
 
 
 
 
 
 
Basic
 
$
0.60

 
$
0.24

 
$
0.53

Diluted
 
$
0.59

 
$
0.24

 
$
0.52