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v3.22.2.2

Leases (Tables) | 12 Months Ended
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Oct. 02, 2022
Leases [Abstract] |
Lessee, Supplemental Balance Sheet Information | Leased assets and liabilities consisted of the following as of October 2, 2022 and October 3, 2021 (in thousands):
| October 2, 2022 |  | October 3, 2021
Assets: |  |  |
Operating lease ROU assets | $ | 1,332,135 |  |  | $ | 934,066 |
Finance lease ROU assets (1) | 854 |  |  | 1,698 |
Total ROU assets | $ | 1,332,989 |  |  | $ | 935,764 |
Liabilities: |  |  |
Current operating lease liabilities | $ | 171,311 |  |  | $ | 150,636 |
Current finance lease liabilities (2) | 896 |  |  | 894 |
Long-term operating lease liabilities | 1,165,097 |  |  | 809,191 |
Long-term finance lease liabilities (2) | 435 |  |  | 1,381 |
Total lease liabilities | $ | 1,337,739 |  |  | $ | 962,102 |
________________________ (1)Included in “Property and equipment, net” on our consolidated balance sheets. (2)Included in “Current maturities of long-term debt” and “Long-term debt, net of current maturities” on our consolidated balance sheets.
Lease Costs, Lessee | The following table presents the components of our lease costs in fiscal 2022, 2021, and 2020 (in thousands):
| 2022 |  | 2021 |  | 2020
Lease costs: |  |  |  |  |
Finance lease cost: |  |  |  |  |
Amortization of ROU assets (1) | $ | 827 |  |  | $ | 807 |  |  | $ | 767 |
Interest on lease liabilities (2) | 67 |  |  | 89 |  |  | 110 |
Operating lease cost (3) | 218,837 |  |  | 194,149 |  |  | 190,461 |
Short-term lease cost (3) | 824 |  |  | 427 |  |  | 175 |
Variable lease cost (3)(4) | 48,872 |  |  | 43,498 |  |  | 40,798 |
| $ | 269,427 |  |  | $ | 238,970 |  |  | $ | 232,311 |
____________________________ (1)Included in “Depreciation and amortization” in our consolidated statements of earnings. (2)Included in “Interest expense, net” in our consolidated statements 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 statements of earnings. For our closed restaurants, these costs are included in “Other operating expense (income), net” and all other costs are included in “Selling, general and administrative expenses.” (4)Includes $38.2 million, $38.0 million, and $37.4 million in 2022, 2021, and 2020, respectively, of property taxes and common area maintenance costs which are reimbursed by sub-lessees. The following table presents supplemental information related to leases:
| October 2, 2022 |  | October 3, 2021
Weighted-average remaining lease term (in years): |  |  |
Finance leases | 1.5 |  | 2.4
Operating leases | 10.0 |  | 9.0
Weighted-average discount rate: |  |  |
Finance leases | 3.8 | % |  | 3.6 | %
Operating leases | 4.6 | % |  | 4.1 | %
The following table includes supplemental cash flow and non-cash information related to our lessee leases (in thousands):
| 2022 |  | 2021 |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |
Operating cash flows from operating leases | $ | 218,605 |  |  | $ | 218,570 |  |
Operating cash flows from financing leases | $ | 67 |  |  | $ | 89 |  |
Financing cash flows from financing leases | $ | 907 |  |  | $ | 829 |  |
Supplemental noncash information on lease liabilities arising from obtaining right-of-use assets: |  |  |  |
Right-of-use assets obtained in exchange for new operating lease obligations | $ | 221,466 |  |  | $ | 186,621 |  |
Right-of-use assets obtained in exchange for new financing lease obligations | $ | 45 |  |  | $ | 184 |  |
Operating Lease, Future Minimum Lease Payments | The following table presents as of October 2, 2022, the annual maturities of our lease liabilities (in thousands):
| Finance Leases |  | Operating Leases
Fiscal year: |  |  |
2023 | $ | 932 |  |  | $ | 231,670 |
2024 | 372 |  |  | 196,702 |
2025 | 40 |  |  | 191,507 |
2026 | 27 |  |  | 174,068 |
2027 | 14 |  |  | 159,219 |
Thereafter | 13 |  |  | 758,184 |
Total future lease payments (1) | $ | 1,398 |  |  | $ | 1,711,350 |
Less: imputed interest | (67) |  |  | (374,942) |
Present value of lease liabilities | $ | 1,331 |  |  | $ | 1,336,408 |
Less current portion | (896) |  |  | (171,311) |
Long-term lease obligations | $ | 435 |  |  | $ | 1,165,097 |
________________________ (1)Total future lease payments include non-cancellable commitments of $1.4 million for finance leases and $1,366.5 million for operating leases.
Finance Lease, Future Minimum Lease Payments | The following table presents as of October 2, 2022, the annual maturities of our lease liabilities (in thousands):
| Finance Leases |  | Operating Leases
Fiscal year: |  |  |
2023 | $ | 932 |  |  | $ | 231,670 |
2024 | 372 |  |  | 196,702 |
2025 | 40 |  |  | 191,507 |
2026 | 27 |  |  | 174,068 |
2027 | 14 |  |  | 159,219 |
Thereafter | 13 |  |  | 758,184 |
Total future lease payments (1) | $ | 1,398 |  |  | $ | 1,711,350 |
Less: imputed interest | (67) |  |  | (374,942) |
Present value of lease liabilities | $ | 1,331 |  |  | $ | 1,336,408 |
Less current portion | (896) |  |  | (171,311) |
Long-term lease obligations | $ | 435 |  |  | $ | 1,165,097 |
________________________ (1)Total future lease payments include non-cancellable commitments of $1.4 million for finance leases and $1,366.5 million for operating leases.
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):
| 2022 |  | 2021
Buildings | $ | 1,342 |  |  | $ | 1,342 |
Equipment | 5,559 |  |  | 5,869 |
Less accumulated amortization | (6,047) |  |  | (5,513) |
| $ | 854 |  |  | $ | 1,698 |
Rental Income | The following table presents rental income (in thousands):
| 2022 |  | 2021
| Owned Properties |  | Leased Properties |  | Total |  | Owned Properties |  | Leased Properties |  | Total
Operating lease income - franchise | $ | 19,221 |  |  | $ | 212,552 |  |  | $ | 231,773 |  |  | $ | 20,132 |  |  | $ | 218,028 |  |  | $ | 238,160 |
Variable lease income - franchise | 12,418 |  |  | 96,002 |  |  | 108,420 |  |  | 12,363 |  |  | 96,111 |  |  | 108,474 |
Amortization of favorable and unfavorable lease contracts, net | — |  |  | 198 |  |  | 198 |  |  | — |  |  | — |  |  | — |
Franchise rental revenues | $ | 31,639 |  |  | $ | 308,752 |  |  | $ | 340,391 |  |  | $ | 32,495 |  |  | $ | 314,139 |  |  | $ | 346,634 |
Operating lease income - closed restaurants and other (1) | $ | 60 |  |  | $ | 6,347 |  |  | $ | 6,407 |  |  | $ | — |  |  | $ | 6,027 |  |  | $ | 6,027 |
________________________ (1)Primarily relates to closed restaurant properties included in “Other operating expense (income), net” in our consolidated statements of earnings.
Future Minimum Rental Receipts | The following table presents as of October 2, 2022, future minimum rental receipts for non-cancellable leases and subleases (in thousands):
| October 2, 2022
Fiscal year: |
2023 | $ | 243,929 |
2024 | 217,567 |
2025 | 225,542 |
2026 | 211,507 |
2027 | 204,685 |
Thereafter | 879,829 |
Total minimum rental receipts | $ | 1,983,059 |
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):
| October 2, 2022 |  | October 3, 2021
Land | $ | 75,967 |  |  | $ | 89,791 |
Buildings | 771,567 |  |  | 782,450 |
Equipment | 2,750 |  |  | 223 |
| 850,284 |  |  | 872,464 |
Less accumulated depreciation | (663,109) |  |  | (657,030) |
| $ | 187,175 |  |  | $ | 215,434 |

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