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Impairment and other charges, net (Tables) | 6 Months Ended
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Apr. 15, 2018
Restructuring and Related Activities [Abstract] |
Impairment Disposition Of Property And Equipment, Restaurant Closing Costs And Resturcturing | Impairment and other charges, net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands):
| Quarter |  | Year-to-date
| April 15, 2018 |  | April 16, 2017 |  | April 15, 2018 |  | April 16, 2017
Restructuring costs | $ | 2,575 |  |  | $ | 247 |  |  | $ | 2,933 |  |  | $ | 430 |
Costs of closed restaurants and other | 1,730 |  |  | 417 |  |  | 3,105 |  |  | 2,256 |
Accelerated depreciation | 324 |  |  | 276 |  |  | 374 |  |  | 378 |
Losses on disposition of property and equipment, net | 298 |  |  | 427 |  |  | 481 |  |  | 957 |
Operating restaurant impairment charges (1) | — |  |  | — |  |  | 291 |  |  | — |
| $ | 4,927 |  |  | $ | 1,367 |  |  | $ | 7,184 |  |  | $ | 4,021 |
Impairment and other charges |
Restructuring and Related Costs | Restructuring costs — Restructuring charges in 2018 and 2017 include costs resulting from a plan that management initiated in fiscal 2016 to reduce our general and administrative costs. This plan includes cost saving initiatives from workforce reductions and refranchising initiatives. Restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the Qdoba Sale. Refer to Note 2, Discounted Operations, for information regarding the Qdoba Sale. The following is a summary of our restructuring costs (in thousands):
| Quarter |  | Year-to-date
| April 15, 2018 |  | April 16, 2017 |  | April 15, 2018 |  | April 16, 2017
Employee severance and related costs (1) | $ | 1,808 |  |  | $ | 163 |  |  | $ | 1,352 |  |  | $ | 256 |
Qdoba Evaluation consulting costs (2) | 542 |  |  | — |  |  | 768 |  |  | — |
Qdoba Evaluation retention bonus | 225 |  |  | — |  |  | 812 |  |  | — |
Other | — |  |  | 84 |  |  | 1 |  |  | 174 |
| $ | 2,575 |  |  | $ | 247 |  |  | $ | 2,933 |  |  | $ | 430 |
____________________________
(1) | Year-to-date 2018 includes a reduction in severance and related costs due to a change in the number of employees to be terminated in connection with our restructuring activities.
(2) | Qdoba Evaluation consulting costs are primarily related to third party advisory services.
Schedule of Restructuring Reserve by Type of Cost | Total accrued severance costs related to our restructuring activities are included in accrued liabilities and changed as follows during 2018 (in thousands):
Balance as of October 1, 2017 |  | $ | 648 |
Additions/adjustments |  | 1,352 |
Cash payments |  | (1,484 | )
Balance as of April 15, 2018 |  | $ | 516 |
Impairment, Disposition, Closing Costs, and Restructuring |
Impairment and other charges |
Schedule of Restructuring Reserve by Type of Cost | Costs of closed restaurants and other — Costs of closed restaurants in 2018 and 2017 include future lease commitment charges and expected ancillary costs, net of anticipated sublease rentals. Costs in 2018 also include $0.7 million of impairment charges resulting from the closure of four franchise and one company restaurant, and $0.2 million of charges resulting from changes in the market value of closed properties held for sale. Accrued restaurant closing costs, included in accrued liabilities and other long-term liabilities on our condensed consolidated balance sheets, changed as follows during 2018 (in thousands):
Balance as of October 1, 2017 |  | $ | 6,175 |
Additions |  | 135 |
Adjustments (1) |  | 549 |
Interest expense |  | 957 |
Cash payments |  | (3,253 | )
Balance as of April 15, 2018 (2) (3) |  | $ | 4,563 |
___________________________
(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 4 years.
(3) | This balance excludes $3.2 million of restaurant closing costs that are included in accrued liabilities and other long-term liabilities on our condensed consolidated balance sheets, which were initially recorded as losses on the sale of company-operated restaurants to Jack in the Box franchisees.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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