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GOODWILL AND INTANGIBLE ASSETS, NET (Tables) | 4 Months Ended
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Jan. 22, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Goodwill | The changes in the carrying amount of goodwill during fiscal 2023 and 2022 were as follows (in thousands):
| Jack in the Box |  | Del Taco |  | Total
Balance at October 2, 2022 | $ | 136,099 |  |  | $ | 230,722 |  |  | $ | 366,821 |
Sale of Del Taco company-operated restaurants to franchisees | — |  |  | (7,238) |  |  | (7,238) |
Sale of Jack in the Box company-operated restaurants to franchisees | (72) |  |  | — |  |  | (72) |
Balance at January 22, 2023 | $ | 136,027 |  |  | $ | 223,484 |  |  | $ | 359,511 |
Schedule of Intangible Assets | The net carrying amounts of intangible assets other than goodwill with definite lives are as follows (in thousands):
| January 22, 2023 |  | October 2, 2022
| Gross Amount |  | Accumulated Amortization |  | Net Amount |  | Gross Amount |  | Accumulated Amortization |  | Net Amount
Definite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Sublease assets | $ | 2,671 |  |  | $ | (214) |  |  | $ | 2,457 |  |  | $ | 2,671 |  |  | $ | (139) |  |  | $ | 2,532 |
Franchise contracts | 9,700 |  |  | (476) |  |  | 9,224 |  |  | 9,700 |  |  | (311) |  |  | 9,389 |
Reacquired franchise rights | 376 |  |  | (106) |  |  | 270 |  |  | 530 |  |  | (127) |  |  | 403 |
| $ | 12,747 |  |  | $ | (796) |  |  | $ | 11,951 |  |  | $ | 12,901 |  |  | $ | (577) |  |  | $ | 12,324 |
Indefinite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Del Taco trademark | $ | 283,500 |  |  | $ | — |  |  | $ | 283,500 |  |  | $ | 283,500 |  |  | $ | — |  |  | $ | 283,500 |
| $ | 283,500 |  |  | $ | — |  |  | $ | 283,500 |  |  | $ | 283,500 |  |  | $ | — |  |  | $ | 283,500 |
Schedule of the Estimated Amortization Expense | The following table summarizes, as of January 22, 2023, the estimated amortization expense for each of the next five fiscal years (in thousands):
Remainder of 2023 | $ | 556 |
2024 | $ | 804 |
2025 | $ | 804 |
2026 | $ | 804 |
2027 | $ | 804 |

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