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SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS | 9 Months Ended
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Jul. 10, 2022
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract] |
SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS | SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONSRefranchisings — In 2022 and 2021, 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 Jack in the Box restaurants in prior years.Franchise acquisitions — In 2022, we acquired thirteen Jack in the Box restaurants in two markets, and during 2021 we acquired four Jack in the Box franchise restaurants in one market. 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). These acquisitions were not material to our condensed consolidated financial statements in either year.Assets held for sale — Assets classified as held for sale on our condensed consolidated balance sheets as of July 10, 2022 and October 3, 2021, primarily relate to closed restaurant properties and owned properties which we are actively marketing for sale and/or sales and leaseback within the next 12 months with carrying amounts of $7.5 million and $1.7 million, respectively.

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