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Basis Of Presentation (Tables) | 6 Months Ended
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Apr. 12, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Summary of Number of Restaurants | The following table summarizes the number of restaurants as of the end of each period:
| April 12, 2020 |  | April 14, 2019
Company-operated | 144 |  |  | 137 |
Franchise | 2,102 |  |  | 2,103 |
Total system | 2,246 |  |  | 2,240 |
Balance sheet Impact for the Adoption of New Lease Guidance | The effects of the changes made to the Company's condensed consolidated balance sheet as of September 29, 2019 for the adoption of the new lease guidance were as follows (in thousands):
| Balance at September 29, 2019 |  | Adjustments due to ASC 842 adoption |  | Balance at September 30, 2019
Assets |  |  |  |  |
Other assets: |  |  |  |  |
Operating lease ROU assets | $ | — |  |  | $ | 880,564 |  |  | $ | 880,564 |
Intangible assets, net | $ | 425 |  |  | $ | (386) |  |  | $ | 39 |
Deferred income taxes | $ | 85,564 |  |  | $ | 1,006 |  |  | $ | 86,570 |
Liabilities and Stockholders’ Deficit |  |  |  |  |
Current liabilities: |  |  |  |  |
Current operating lease liabilities | $ | — |  |  | $ | 159,821 |  |  | $ | 159,821 |
Accrued liabilities | $ | 120,083 |  |  | $ | (4,702) |  |  | $ | 115,381 |
Long-term liabilities: |  |  |  |  |
Long-term operating lease liabilities, net of current portion | $ | — |  |  | $ | 770,818 |  |  | $ | 770,818 |
Other long-term liabilities | $ | 263,770 |  |  | $ | (41,883) |  |  | $ | 221,887 |
Stockholders’ deficit: |  |  |  |  |
Retained earnings | $ | 1,577,034 |  |  | $ | (2,870) |  |  | $ | 1,574,164 |
The accounting guidance for lessors remains largely unchanged from previous guidance, except for the presentation of certain lease costs that the Company passes through to lessees, including but not limited to, property taxes and maintenance. These costs are generally paid by the Company and reimbursed by the lessee. Historically, these costs have been recorded on a net basis in our condensed consolidated statements of earnings but are now presented gross upon adoption of the new guidance. As a result, we expect annual revenues and expenses reported in “Franchise rental revenues” and “Franchise occupancy expenses” to increase by approximately $37 million in fiscal 2020. Refer to Note 4, Leases, for further information on our leases and the impact on the Company’s accounting policies.

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