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SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS (Tables) | 4 Months Ended
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Jan. 22, 2023
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract] |
Schedule of Refranchisings and Franchise Acquisitions | Refranchisings — The following table summarizes the number of restaurants sold to franchisees and gains recognized (dollars in thousands):
| Sixteen Weeks Ended
| January 22, 2023 |  | January 23, 2022 (2)
Restaurants sold to Jack in the Box franchisees | 5 |  | — |
Restaurants sold to Del Taco franchisees | 16 |  | — |
Proceeds from the sale of company-operated restaurants | $ | 17,609 |  |  | $ | 48 |
Net assets sold (primarily property and equipment) | (4,093) |  |  | — |
Goodwill related to the sale of company-operated restaurants | (7,310) |  |  | — |
Franchise fees | (577) |  |  | — |
Sublease liabilities | (1,197) |  |  | — |
Lease termination | (393) |  |  | — |
Other (1) | (214) |  |  | — |
Gains on the sale of company-operated restaurants | $ | 3,825 |  |  | $ | 48 |
________________________ (1)Amount in 2023 includes $0.2 million related to prior year refranchising transactions. (2)Amount in 2022 relates to additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years.

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