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Leases (Tables) | 12 Months Ended
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Sep. 27, 2020
Leases [Abstract] |
Lessee, Supplemental Balance Sheet Information | Leased assets and liabilities consisted of the following as of September 27, 2020 (in thousands):
| September 27, 2020
Assets: |
Operating lease ROU assets | $ | 904,548 |
Finance lease ROU assets (1) | 2,333 |
Total ROU assets | $ | 906,881 |
Liabilities: |
Current operating lease liabilities | $ | 179,000 |
Current finance lease liabilities (2) | 818 |
Long term operating lease liabilities | 776,094 |
Long-term finance lease liabilities (2) | 2,116 |
Total lease liabilities | $ | 958,028 |
________________________ (1)Included in “Property and equipment, net” on our consolidated balance sheet. (2)Included in “Current maturities of long-term debt” and “Long-term debt, net of current maturities” on our consolidated balance sheet.
Lease Costs, Lessee | The following table presents the components of our lease costs in fiscal 2020 (in thousands):
| 2020
Lease costs: |
Finance lease cost: |
Amortization of ROU assets (1) | $ | 767 |
Interest on lease liabilities (2) | 110 |
Operating lease cost (3) | 190,461 |
Short-term lease cost (3) | 175 |
Variable lease cost (3)(4) | 40,798 |
| $ | 232,311 |
________________________ (1)Included in “Depreciation and amortization” in our consolidated statement of earnings. (2)Included in “Interest expense, net” in our consolidated statement of earnings. (3)Operating lease, short-term and variable lease costs associated with franchisees and company-operated restaurants are included in “Franchise occupancy expenses” and “Occupancy and other,” respectively, in our consolidated statement of earnings. For our closed restaurants, these costs are included in “Impairment and other, net” and all other costs are included in “Selling, general and administrative expenses.” (4)Includes $37.4 million of property taxes and common area maintenance costs which are reimbursed by sub-lessees. The following table presents supplemental information related to leases:
| September 27, 2020
Weighted-average remaining lease term (in years): |
Finance leases | 3.3
Operating leases | 8.3
Weighted-average discount rate: |
Finance leases | 3.5 | %
Operating leases | 4.2 | %
The following table includes supplemental cash flow and non-cash information related to our lessee leases (in thousands):
| 2020 |
Cash paid for amounts included in the measurement of lease liabilities: |  |
Operating cash flows from operating leases | $ | 190,303 |  |
Operating cash flows from financing leases | $ | 110 |  |
Financing cash flows from financing leases | $ | 785 |  |
Right-of-use assets obtained in exchange for lease obligations: |  |
Operating leases | $ | 181,532 |  |
Financing leases | $ | 132 |  |
Components of Rent Expense | The following table summarizes the components of rent expense in fiscal 2019 and 2018, as accounted for under previous guidance (in thousands):
| 2019 |  | 2018
Minimum rentals | 184,587 |  |  | 184,106 |
Contingent rentals | 2,255 |  |  | 2,221 |
Total rent expense | 186,842 |  |  | 186,327 |
Operating Lease, Future Minimum Lease Payments | The following table presents as of September 27, 2020, the annual maturities of our lease liabilities (in thousands):
| Finance Leases |  | Operating Leases
Fiscal year: |  |  |
2021 (1) | $ | 917 |  |  | $ | 215,039 |
2022 | 906 |  |  | 167,926 |
2023 | 904 |  |  | 140,576 |
2024 | 400 |  |  | 108,576 |
2025 | 24 |  |  | 99,334 |
Thereafter | 20 |  |  | 417,850 |
Total future lease payments (2) | $ | 3,171 |  |  | $ | 1,149,301 |
Less: imputed interest | (237) |  |  | (194,207) |
Present value of lease liabilities | $ | 2,934 |  |  | $ | 955,094 |
Less current portion | (818) |  |  | (179,000) |
Long-term lease obligations | $ | 2,116 |  |  | $ | 776,094 |
________________________ (1)The impact of rent concessions increased 2021 operating leases maturities by $7.2 million. (2)Total future lease payments include non-cancellable commitments of $3.2 million for finance leases and $1,076.9 million for operating leases.
Finance Lease, Future Minimum Lease Payments | The following table presents as of September 27, 2020, the annual maturities of our lease liabilities (in thousands):
| Finance Leases |  | Operating Leases
Fiscal year: |  |  |
2021 (1) | $ | 917 |  |  | $ | 215,039 |
2022 | 906 |  |  | 167,926 |
2023 | 904 |  |  | 140,576 |
2024 | 400 |  |  | 108,576 |
2025 | 24 |  |  | 99,334 |
Thereafter | 20 |  |  | 417,850 |
Total future lease payments (2) | $ | 3,171 |  |  | $ | 1,149,301 |
Less: imputed interest | (237) |  |  | (194,207) |
Present value of lease liabilities | $ | 2,934 |  |  | $ | 955,094 |
Less current portion | (818) |  |  | (179,000) |
Long-term lease obligations | $ | 2,116 |  |  | $ | 776,094 |
________________________ (1)The impact of rent concessions increased 2021 operating leases maturities by $7.2 million. (2)Total future lease payments include non-cancellable commitments of $3.2 million for finance leases and $1,076.9 million for operating leases.
Future Minimum Lease Payments for Capital and Operating Leases under Topic 840 | The following table presents as of September 29, 2019, future minimum lease payments for non-cancellable leases (in thousands):
| Capital Leases |  | Operating Leases
Fiscal year: |  |  |
2020 | $ | 879 |  |  | $ | 193,313 |
2021 | 879 |  |  | 186,226 |
2022 | 879 |  |  | 145,794 |
2023 | 864 |  |  | 117,753 |
2024 | 396 |  |  | 87,420 |
Thereafter | 40 |  |  | 363,505 |
Total minimum lease payments | $ | 3,937 |  |  | $ | 1,094,011 |
Less: imputed interest | (343) |  |  |
Present value of lease liability | $ | 3,594 |  |  |
Less current portion | (774) |  |  |
Long-term lease obligations | $ | 2,820 |  |  |
Assets Recorded Under Finance Leases | Assets recorded under finance leases are included in property and equipment, and consisted of the following at each fiscal year-end (in thousands):
| 2020 |  | 2019
Buildings | 1,342 |  |  | 1,342 |
Equipment | 5,631 |  |  | 5,538 |
Less accumulated amortization | (4,640) |  |  | (3,904) |
| 2,333 |  |  | 2,976 |
Rental Income | The following table presents rental income (in thousands):
| 2020
| Owned Properties |  | Leased Properties |  | Total
Operating lease income - franchise | $ | 19,785 |  |  | $ | 216,015 |  |  | $ | 235,800 |
Variable lease income - franchise | 9,960 |  |  | 74,887 |  |  | 84,847 |
Franchise rental revenues | $ | 29,745 |  |  | $ | 290,902 |  |  | $ | 320,647 |
Operating lease income - closed restaurants and other (1) | $ | — |  |  | $ | 6,370 |  |  | $ | 6,370 |
________________________ (1)Primarily relates to closed restaurant properties included in “Impairment and other, net” in our consolidated statement of earnings.
Schedule of Rental Income (under previous guidance) | The following table summarizes rents received in fiscal 2019 and 2018, as accounted for under previous guidance (in thousands):
| 2019 |  | 2018
Total rental income (1) | $ | 277,623 |  |  | $ | 264,432 |
Contingent rentals | $ | 38,506 |  |  | $ | 35,148 |
________________________ (1)Includes contingent rentals.
Future Minimum Rental Receipts | The following table presents as of September 27, 2020, future minimum rental receipts for non-cancellable leases and subleases (in thousands):
| September 27, 2020
Fiscal year: |
2021 (1) | $ | 261,388 |
2022 | 234,545 |
2023 | 227,976 |
2024 | 202,636 |
2025 | 211,320 |
Thereafter | 1,067,624 |
Total minimum rental receipts | $ | 2,205,489 |
________________________ (1)The impact of rent concessions passed on to franchisees increased 2021 by $2.6 million.
Future Minimum Rental Receipts for Noncancelable Leases under Topic 840 | The following table presents as of September 29, 2019, future minimum rental receipts for non-cancellable leases and subleases (in thousands):
| September 29, 2019
Fiscal year: |
2020 | $ | 239,219 |
2021 | 255,315 |
2022 | 231,394 |
2023 | 224,605 |
2024 | 199,442 |
Thereafter | 1,215,811 |
Total minimum rental receipts | $ | 2,365,786 |
Assets Held for Lease | Assets held for lease and included in property and equipment consisted of the following at each fiscal year-end (in thousands):
|  | September 27, 2020 |  | September 29, 2019
Land |  | $ | 88,187 |  |  | $ | 91,130 |
Buildings |  | 801,730 |  |  | 817,400 |
Equipment |  | 589 |  |  | 537 |
|  | 890,506 |  |  | 909,067 |
Less accumulated depreciation |  | (650,812) |  |  | (632,197) |
|  | $ | 239,694 |  |  | $ | 276,870 |

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