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Goodwill And Intangible Assets (Tables) | 12 Months Ended
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Sep. 29, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Changes in Carrying Amount of Goodwill | The changes in the carrying amount of goodwill during fiscal 2024 and 2023 were as follows (in thousands):
| Jack in the Box |  | Del Taco |  | Total
Goodwill | $ | 136,099 |  |  | $ | 230,722 |  |  | $ | 366,821 |
Accumulated impairment losses | — |  |  | — |  |  | — |
Balance at October 2, 2022 | 136,099 |  |  | 230,722 |  |  | 366,821 |
Sale of Del Taco company-operated restaurants to franchisees | — |  |  | (35,472) |  |  | (35,472) |
Sale of Jack in the Box company-operated restaurants to franchisees | (72) |  |  | — |  |  | (72) |
Reclassified to assets held for sale | — |  |  | (1,291) |  |  | (1,291) |
Goodwill | 136,027 |  |  | 193,959 |  |  | 329,986 |
Accumulated impairment losses | — |  |  | — |  |  | — |
Balance at October 1, 2023 | 136,027 |  |  | 193,959 |  |  | 329,986 |
Impairment of goodwill | — |  |  | (162,624) |  |  | (162,624) |
Sale of Del Taco company-operated restaurants to franchisees | — |  |  | (5,544) |  |  | (5,544) |
Reclassified to assets held for sale | (200) |  |  | (409) |  |  | (609) |
Goodwill | 135,827 |  |  | 188,006 |  |  | 323,833 |
Accumulated impairment losses | — |  |  | (162,624) |  |  | (162,624) |
Balance at September 29, 2024 | $ | 135,827 |  |  | $ | 25,382 |  |  | $ | 161,209 |
Schedule of Finite-Lived Intangible Assets | The net carrying amounts of intangible assets are as follows (in thousands):
| September 29, 2024 |  | October 1, 2023
| Gross Amount |  | Accumulated Amortization |  | Net Amount |  | Gross Amount |  | Accumulated Amortization |  | Net Amount
Definite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Sublease assets | $ | 2,671 |  |  | $ | (620) |  |  | $ | 2,051 |  |  | $ | 2,671 |  |  | $ | (381) |  |  | $ | 2,290 |
Franchise contracts | 9,700 |  |  | (1,389) |  |  | 8,311 |  |  | 9,700 |  |  | (850) |  |  | 8,850 |
Reacquired franchise rights | 464 |  |  | (311) |  |  | 153 |  |  | 297 |  |  | (107) |  |  | 190 |
| $ | 12,835 |  |  | $ | (2,320) |  |  | $ | 10,515 |  |  | $ | 12,668 |  |  | $ | (1,338) |  |  | $ | 11,330 |
Indefinite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Del Taco trademark | $ | 283,500 |  |  | $ | — |  |  | $ | 283,500 |  |  | $ | 283,500 |  |  | $ | — |  |  | $ | 283,500 |
| $ | 283,500 |  |  | $ | — |  |  | $ | 283,500 |  |  | $ | 283,500 |  |  | $ | — |  |  | $ | 283,500 |
Finite-lived Intangible Assets Amortization Expense | The following table summarizes, as of September 29, 2024, the estimated amortization expense for each of the next five fiscal years (in thousands):
2025 | $ | 796 |
2026 | 794 |
2027 | 807 |
2028 | 752 |
2029 and thereafter | 7,366 |
Total | $ | 10,515 |

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