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FRANCHISE ACQUISITIONS (Tables) | 6 Months Ended
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Apr. 14, 2024
Business Combination and Asset Acquisition [Abstract] |
Summary of Recognized Identified Assets Acquired and Liabilities Assumed | The following table summarizes the number of restaurants acquired from franchisees and the gains recognized (dollars in thousands):
|  |  | Year-to-date
|  |  |  |  | April 14, 2024 |  |
Restaurants acquired from Jack in the Box franchisees |  |  |  |  | — |  |  |
Restaurants acquired from Del Taco franchisees |  |  |  |  | 9 |  |  |
Purchase price (1) |  |  |  |  | $ | (86) |  |  |
Closing and acquisition costs |  |  |  |  | (43) |  |  |
Property and equipment |  |  |  |  | 3,612 |  |  |
Intangible assets |  |  |  |  | 167 |  |  |
Operating lease right-of-use assets |  |  |  |  | 3,211 |  |  |
Operating lease liabilities |  |  |  |  | (4,505) |  |  |
Gain on the acquisition of franchise-operated restaurants |  |  |  |  | $ | 2,357 |  |  |
____________________________ (1)Comprised of outstanding receivables from franchisee forgiven upon acquisition.

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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