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Summary of Refranchisings, Franchisee Development and Acquisitions | 12 Months Ended
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Sep. 27, 2020
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract] |
Summary of Refranchisings and Franchisee Acquisitions | SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS Refranchisings — The following table summarizes the number of restaurants sold to franchisees and gains recognized in each fiscal year (dollars in thousands):
|  | 2020 |  | 2019 |  | 2018
Restaurants sold to franchisees |  | — |  |  | — |  |  | 135 |
Proceeds from the sale of company-operated restaurants: |  |  |  |  |  |
Cash (1) |  | $ | 3,395 |  |  | $ | 1,280 |  |  | $ | 26,486 |
Notes receivable |  | — |  |  | — |  |  | 70,461 |
|  | $ | 3,395 |  |  | $ | 1,280 |  |  | $ | 96,947 |
Net assets sold (primarily property and equipment) |  | $ | — |  |  | $ | — |  |  | $ | (21,329) |
Goodwill related to the sale of company-operated restaurants |  | — |  |  | (2) |  |  | (4,663) |
Other (2) |  | (134) |  |  | 88 |  |  | (24,791) |
Gains on the sale of company-operated restaurants |  | $ | 3,261 |  |  | $ | 1,366 |  |  | $ | 46,164 |
________________________ (1)Amounts in 2020, 2019, and 2018 include additional proceeds of $3.4 million, $1.3 million, and $1.4 million, respectively, related to the extension of the underlying franchise and lease agreements from the sale of restaurants in prior years. (2)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. Franchise acquisitions — During the second quarter of 2020, we acquired eight franchise restaurants as a result of a legal action filed in October 2019 against a franchisee in which we obtained a judgment in January 2020 granting us the possession of the restaurants. In 2019 and 2018 we did not acquire any franchise restaurants. We account for the acquisition of franchised restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3). The goodwill recorded primarily relates to the sales growth potential of the market acquired and is expected to be deductible for income tax purposes. Total consideration on the fiscal 2020 acquisition was $0.9 million, comprised of receivables that were eliminated in acquisition accounting. The table below presents the allocation of the total purchase price to the fair value of assets acquired and liabilities assumed for the restaurants acquired (in thousand s):
Inventory | $ | 73 |
Property and equipment | 903 |
Intangible assets | 263 |
Other assets | 6 |
Goodwill | 414 |
Liabilities assumed | (800) |
Total consideration | $ | 859 |

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