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SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS (Tables) | 9 Months Ended
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Jul. 09, 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):
| Quarter |  | Year-to-date
| July 9, 2023 |  | July 10, 2022 (1) |  | July 9, 2023 |  | July 10, 2022 (1)
Restaurants sold to Jack in the Box franchisees | — |  |  | — |  |  | 5 |  | — |
Restaurants sold to Del Taco franchisees | 50 |  |  | — |  |  | 66 |  | — |
Proceeds from the sale of company-operated restaurants | $ | 33,428 |  |  | $ | 802 |  |  | $ | 51,845 |  |  | $ | 1,402 |
Broker commissions | (1,014) |  |  | — |  |  | (1,014) |  |  | — |
Net assets sold (primarily property and equipment) | (6,705) |  |  | — |  |  | (10,798) |  |  | — |
Goodwill related to the sale of company-operated restaurants | (14,194) |  |  | — |  |  | (21,503) |  |  | — |
Franchise fees | (1,385) |  |  | — |  |  | (1,962) |  |  | — |
Sublease liabilities, net | (3,580) |  |  | — |  |  | (4,777) |  |  | — |
Lease termination | — |  |  | — |  |  | (393) |  |  | — |
Other (2) | (756) |  |  | — |  |  | (1,075) |  |  | 258 |
Gains on the sale of company-operated restaurants | $ | 5,794 |  |  | $ | 802 |  |  | $ | 10,323 |  |  | $ | 1,660 |
____________________________ (1)Amounts in periods presented for 2022 primarily relate to additional proceeds received in connection with the extension of franchise and lease agreements from the sale of restaurants in prior years. (2)The quarter and year-to-date amounts include $0.3 million relating to impairment on two restaurants that will be refranchised in the fourth quarter of 2023.

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