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Summary of Refranchisings and Franchisee Development | 9 Months Ended
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Jul. 04, 2021
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract] |
Summary of Refranchisings and Franchisee Development | SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS Refranchisings — In 2021 and 2020, no company-operated restaurants were sold to franchisees. Amounts included in “Gains on the sale of company-operated restaurants” in both periods related to resolutions of certain contingencies from the sale of restaurants in prior years. Franchise acquisitions — In 2021, we acquired four franchise restaurants in connection with exercising our right of first refusal. 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 acquisition was not material to our condensed consolidated financial statements.

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