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Leases (Tables) | 9 Months Ended
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Jul. 05, 2020
Leases [Abstract] |
Lessee, Supplemental Balance Sheet Information | Company as Lessee Leased assets and liabilities consisted of the following as of July 5, 2020 (in thousands):
| July 5, 2020
Assets: |
Operating lease ROU assets | $ | 902,858 |
Finance lease ROU assets (1) | 2,511 |
Total ROU assets | $ | 905,369 |
Liabilities: |
Current operating lease liabilities | $ | 169,347 |
Current finance lease liabilities (2) | 821 |
Long term operating lease liabilities | 777,883 |
Long-term finance lease liabilities (2) | 2,306 |
Total lease liabilities | $ | 950,357 |
____________________________ (1)Included in “Property and equipment, net” on our condensed consolidated balance sheet. (2)Included in “Current maturities of long-term debt” and “Long-term debt, net of current maturities” on our condensed consolidated balance sheet.
Lease Costs, Lessee | The following table presents the components of our lease costs (in thousands):
| Quarter |  | Year-to-date |
| July 5, 2020 |  | July 5, 2020 |
Lease costs: |  |  |  |
Finance lease cost: |  |  |  |
Amortization of ROU assets (1) | $ | 177 |  |  | $ | 590 |  |
Interest on lease liabilities (2) | 27 |  |  | 88 |  |
Operating lease cost (3) | 44,006 |  |  | 146,409 |  |
Short-term lease cost (3) | 46 |  |  | 149 |  |
Variable lease cost (3)(4) | 9,494 |  |  | 31,317 |  |
| $ | 53,750 |  |  | $ | 178,553 |  |
____________________________ (1)Included in “Depreciation and amortization” in our condensed consolidated statement of earnings. (2)Included in “Interest expense, net” in our condensed 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 condensed 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 $8.6 million in the quarter and $28.8 million year-to-date of property taxes and common area maintenance costs which are reimbursed by sub-lessees. The following table presents supplemental information related to leases:
| July 5, 2020
Weighted-average remaining lease term (in years): |
Finance leases | 3.5
Operating leases | 8.3
Weighted-average discount rate: |
Finance leases | 3.6 | %
Operating leases | 4.2 | %
The following table includes supplemental cash flow and non-cash information related to our lessee leases (in thousands):
| Year-to-date |
| July 5, 2020 |
Cash paid for amounts included in the measurement of lease liabilities: |  |
Operating cash flows from operating leases | $ | 151,981 |  |
Operating cash flows from financing leases | $ | 88 |  |
Financing cash flows from financing leases | $ | 593 |  |
Right-of-use assets obtained in exchange for lease obligations: |  |
Operating leases | $ | 143,604 |  |
Financing leases | $ | 132 |  |
Operating Lease, Future Minimum Lease Payments | The following table presents as of July 5, 2020, the annual maturities of our lease liabilities (in thousands):
|  | Finance Leases |  | Operating Leases
Fiscal year: |  |  |  |
Remainder of 2020 (1) |  | $ | 405 |  |  | $ | 38,311 |
2021 (1) |  | 917 |  |  | 211,404 |
2022 |  | 906 |  |  | 163,586 |
2023 |  | 893 |  |  | 136,250 |
2024 |  | 217 |  |  | 104,566 |
Thereafter |  | 49 |  |  | 484,203 |
Total future lease payments (2) |  | $ | 3,387 |  |  | $ | 1,138,320 |
Less: imputed interest |  | (260) |  |  | (191,090) |
Present value of lease liabilities |  | $ | 3,127 |  |  | $ | 947,230 |
Finance Lease, Future Minimum Lease Payments | The following table presents as of July 5, 2020, the annual maturities of our lease liabilities (in thousands):
|  | Finance Leases |  | Operating Leases
Fiscal year: |  |  |  |
Remainder of 2020 (1) |  | $ | 405 |  |  | $ | 38,311 |
2021 (1) |  | 917 |  |  | 211,404 |
2022 |  | 906 |  |  | 163,586 |
2023 |  | 893 |  |  | 136,250 |
2024 |  | 217 |  |  | 104,566 |
Thereafter |  | 49 |  |  | 484,203 |
Total future lease payments (2) |  | $ | 3,387 |  |  | $ | 1,138,320 |
Less: imputed interest |  | (260) |  |  | (191,090) |
Present value of lease liabilities |  | $ | 3,127 |  |  | $ | 947,230 |
Future Minimum Rental Payments for 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 |  |  |
Future Minimum Lease Payments for Capital Leases under Topic 840 |
|  | 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 |  |  |
Lease Income | Company as Lessor The following table presents rental income (in thousands):
| Quarter |  |  |  |  |  | Year-to-date |  |  |  |
| July 5, 2020 |  |  |  |  |  | July 5, 2020 |  |  |  |
| Owned Properties |  | Leased Properties |  | Total |  | Owned Properties |  | Leased Properties |  | Total
Operating lease income - franchise | $ | 4,562 |  |  | $ | 49,819 |  |  | $ | 54,381 |  |  | $ | 15,229 |  |  | $ | 166,511 |  |  | $ | 181,740 |
Variable lease income - franchise | 2,570 |  |  | 19,070 |  |  | 21,640 |  |  | 7,096 |  |  | 53,154 |  |  | 60,250 |
Franchise rental revenues | $ | 7,132 |  |  | $ | 68,889 |  |  | $ | 76,021 |  |  | $ | 22,325 |  |  | $ | 219,665 |  |  | $ | 241,990 |
Operating lease income - closed restaurants and other (1) | $ | — |  |  | $ | 1,442 |  |  | $ | 1,442 |  |  | $ | — |  |  | $ | 4,969 |  |  | $ | 4,969 |
____________________________ (1)Primarily relates to closed restaurant properties included in “Impairment and other, net” in our condensed consolidated statement of earnings.
Future Minimum Rental Receipts | The following table presents as of July 5, 2020, future minimum rental receipts for non-cancellable leases and subleases (in thousands):
| July 5, 2020
Fiscal year: |
Remainder of 2020 (1)(2) | $ | 44,093 |
2021 (2) | 262,910 |
2022 | 233,084 |
2023 | 226,507 |
2024 | 201,325 |
Thereafter | 1,259,936 |
Total minimum rental receipts | $ | 2,227,855 |
____________________________ (1)Includes $2.9 million of postponed April rents to be repaid over three months beginning July 2020. (2)The impact of rent concessions passed on to franchisees increased 2020 by $1.9 million and increased 2021 by $2.7 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 |

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- Definition Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980 + Details
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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + Details
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- Definition Tabular disclosure of future minimum lease payments as of the date of the latest balance sheet presented, in aggregate and for each of the five years succeeding fiscal years, with separate deductions from the total for the amount representing executor costs, including any profit thereon, included in the minimum lease payments and for the amount of the imputed interest necessary to reduce the net minimum lease payments to present value. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84164817&loc=d3e45280-112737 + Details
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- Definition Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=77902758&loc=d3e41502-112717 + Details
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