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GOODWILL AND INTANGIBLE ASSETS, NET | 6 Months Ended
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Apr. 14, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL AND INTANGIBLE ASSETS, NET | GOODWILL AND INTANGIBLE ASSETS, NET The changes in the carrying amount of goodwill during year-to-date period ended April 14, 2024 was as follows (in thousands):
| Jack in the Box |  | Del Taco |  | Total
Balance at October 1, 2023 | $ | 136,027 |  |  | $ | 193,959 |  |  | $ | 329,986 |
Sale of Del Taco company-operated restaurants to franchisees | — |  |  | (105) |  |  | (105) |
Reclassified to assets held for sale | — |  |  | (298) |  |  | (298) |
Balance at April 14, 2024 | $ | 136,027 |  |  | $ | 193,556 |  |  | $ | 329,583 |
The net carrying amounts of intangible assets other than goodwill with definite lives are as follows (in thousands):
| April 14, 2024 |  | October 1, 2023
| Gross Amount |  | Accumulated Amortization |  | Net Amount |  | Gross Amount |  | Accumulated Amortization |  | Net Amount
Definite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Sublease assets | $ | 2,671 |  |  | $ | (511) |  |  | $ | 2,160 |  |  | $ | 2,671 |  |  | $ | (381) |  |  | $ | 2,290 |
Franchise contracts | 9,895 |  |  | (1,140) |  |  | 8,755 |  |  | 9,700 |  |  | (850) |  |  | 8,850 |
Reacquired franchise rights | 464 |  |  | (125) |  |  | 339 |  |  | 297 |  |  | (107) |  |  | 190 |
| $ | 13,030 |  |  | $ | (1,776) |  |  | $ | 11,254 |  |  | $ | 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 |
The following table summarizes, as of April 14, 2024, the estimated amortization expense for each of the next five fiscal years and thereafter (in thousands):
Remainder of 2024 | $ | 444 |
2025 | 861 |
2026 | 838 |
2027 | 842 |
2028 | 782 |
Thereafter | 7,487 |
| $ | 11,254 |

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 350 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//350/tableOfContent + Details
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