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Summary of Refranchisings and Franchisee Development | 9 Months Ended
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Jul. 05, 2020
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract] |
Summary of Refranchisings and Franchisee Development | SUMMARY OF REFRANCHISINGS AND FRANCHISEE DEVELOPMENT Refranchisings and franchisee development/closures — Through the third quarter in 2020 and 2019, no company-operated restaurants were sold to franchisees. In 2020 and 2019, amounts presented in “Gains on the sale of company-operated restaurants” of $2.6 million and $0.2 million, respectively, pertain to meeting certain contingent consideration provisions included in the sale of restaurants in previous years. The following table summarizes the number of restaurants developed and closed by franchisees.
| Quarter |  |  |  | Year-to-date |  |
| July 5, 2020 |  | July 7, 2019 |  | July 5, 2020 |  | July 7, 2019
New restaurants opened by franchisees | 4 |  |  | 5 |  |  | 20 |  |  | 16 |
Franchisee restaurants closed | (6) |  |  | (3) |  |  | (18) |  |  | (11) |
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. 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 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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