XML 45 R32.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Impairment and other charges, net (Tables) | 4 Months Ended
--- | ---
Jan. 20, 2019
Restructuring Cost and Reserve [Line Items] |
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):
| Sixteen Weeks Ended
| January 20, 2019 |  | January 21, 2018
Restructuring costs | $ | 5,840 |  |  | $ | 358 |
Costs of closed restaurants and other | 866 |  |  | 1,447 |
Losses on disposition of property and equipment, net | 576 |  |  | 184 |
Accelerated depreciation | 416 |  |  | 57 |
Operating restaurant impairment charges (1) | — |  |  | 211 |
| $ | 7,698 |  |  | $ | 2,257 |
Restructuring and Related Costs | The following is a summary of our restructuring costs (in thousands):
| Sixteen Weeks Ended
| January 20, 2019 |  | January 21, 2018
Employee severance and related costs (1) | $ | 4,506 |  |  | $ | (456 | )
Strategic Alternatives Evaluation (2) | 1,334 |  |  | — |
Qdoba Evaluation (3) | — |  |  | 813 |
Other | — |  |  | 1 |
| $ | 5,840 |  |  | $ | 358 |
____________________________
(1) | 2018 reflects 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) | Strategic Alternative Evaluation costs are primarily related to third party advisory services.
(3) | Qdoba Evaluation costs are primarily related to retention compensation and 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” on our condensed consolidated balance sheets, and changed as follows during 2019 (in thousands):
Balance as of September 30, 2018 |  | $ | 5,309 |
Costs incurred |  | 4,474 |
Cash payments |  | (4,200 | )
Balance as of January 20, 2019 |  | $ | 5,583 |
Impairment, Disposition, Closing Costs, and Restructuring [Member] |
Restructuring Cost and Reserve [Line Items] |
Schedule of Restructuring Reserve by Type of Cost | Costs of closed restaurants and other — Costs of closed restaurants in 2019 and 2018 include future lease commitment charges and expected ancillary costs, net of anticipated sublease rentals. Costs in 2018 also include also include $0.5 million of additional impairment charges resulting from changes in the market value of three closed restaurant 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 2019 (in thousands):
Balance as of September 30, 2018 |  | $ | 3,534 |
Additions |  | — |
Adjustments (1) |  | 146 |
Interest expense |  | 460 |
Cash payments |  | (1,179 | )
Balance as of January 20, 2019 (2) (3) |  | $ | 2,961 |
___________________________
(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 $2.1 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 franchisees.

X
- Definition Schedule of Impairment and Disposal Costs Included in Impairment and Other Charges [Table Text Block] + References No definition available. + Details
Name: | jack_ScheduleOfImpairmentAndDisposalCostsIncludedInImpairmentAndOtherChargesTableTextBlock
Namespace Prefix: | jack_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_RestructuringCostAndReserveLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 3: http://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringReserveByTypeOfCostTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=jack_ImpairmentDispositionClosingCostsandRestructuringMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |