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SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (Details) - USD ($) $ in Thousands | Jul. 09, 2023 | Oct. 02, 2022 | Jul. 10, 2022 | Oct. 03, 2021
--- | --- | --- | --- | ---
Accounts and other receivables, net: |  |  |  |
Trade | $ 74,988 | $ 90,105 |  |
Notes receivable, current portion | 1,974 | 8,643 |  |
Income tax receivable | 997 | 878 |  |
Other | 8,918 | 10,152 |  |
Allowance for doubtful accounts | (4,101) | (5,975) | $ (5,228) | $ (6,292)
Accounts and other receivables, net | 82,776 | 103,803 |  |
Property and equipment, net |  |  |  |
Property and equipment, at cost | 1,249,618 | 1,228,916 |  |
Less accumulated depreciation and amortization | (834,669) | (810,752) |  |
Property and equipment, net | 414,949 | 418,164 |  |
Other assets, net: |  |  |  |
Company-owned life insurance policies | 115,790 | 108,924 |  |
Deferred rent receivable | 42,193 | 43,891 |  |
Franchise tenant improvement allowance | 40,968 | 32,429 |  |
Notes receivable, less current portion | 10,040 | 11,624 |  |
Other | 29,766 | 29,701 |  |
Other assets, net | 238,757 | 226,569 |  |
Accrued liabilities: |  |  |  |
Legal accruals | 64,171 | 59,165 |  |
Payroll and related taxes | 43,972 | 43,837 |  |
Insurance | 32,359 | 32,272 |  |
Sales and property taxes | 21,716 | 30,947 |  |
Deferred rent income | 14,499 | 18,525 |  |
Advertising | 19,375 | 11,028 |  |
Deferred franchise and development fees | 6,019 | 5,647 |  |
Other | 79,670 | 52,511 |  |
Accrued liabilities | 281,781 | 253,932 |  |
Other long-term liabilities: |  |  |  |
Defined benefit pension plans | 50,170 | 51,679 |  |
Deferred franchise and development fees | 42,955 | 40,802 |  |
Other | 46,550 | 42,213 |  |
Other long-term liabilities | 139,675 | 134,694 |  |
Land |  |  |  |
Property and equipment, net |  |  |  |
Property and equipment, at cost | 95,517 | 86,134 |  |
Buildings |  |  |  |
Property and equipment, net |  |  |  |
Property and equipment, at cost | 963,375 | 960,984 |  |
Restaurant and other equipment |  |  |  |
Property and equipment, net |  |  |  |
Property and equipment, at cost | 165,643 | 163,527 |  |
Construction in progress |  |  |  |
Property and equipment, net |  |  |  |
Property and equipment, at cost | $ 25,083 | $ 18,271 |  |

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