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LIQUOR LICENSES | 12 Months Ended
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Sep. 27, 2014
LIQUOR LICENSES [Abstract] |
LIQUOR LICENSES | NOTE 7. LIQUOR LICENSES Liquor licenses, which are indefinite lived assets, are tested for impairment in September of each of our fiscal years. The fair value of liquor licenses at September 27, 2014, exceeded the carrying amount; therefore, we recognized no impairment loss. The fair value of the liquor licenses was evaluated by comparing the carrying value to recent sales for similar liquor licenses in the County issued. At September 27, 2014 and September 28, 2013, the total carrying amount of our liquor licenses were $630,000. We acquired no liquor licenses in our fiscal year 2014 and one (1) liquor license from a franchisee in our fiscal year 2013.

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