XML 39 R28.htm IDEA: XBRL DOCUMENT v3.6.0.2

INCOME TAXES (Tables)

12 Months Ended

Oct. 01, 2016

Income Tax Disclosure [Abstract]

Components of the provision for income taxes

The components of our provision for income taxes for our fiscal years 2016 and 2015 are as follows:

		2016				2015
Current:
Federal		$	1,078,000			$	1,270,000
State			254,000				294,000
Deferred:			1,332,000				1,564,000
Federal			32,000				81,000
State			3,000				9,000
			35,000				90,000
		$	1,367,000			$	1,654,000

Reconciliation of income tax computed at the statutory federal rate to income tax expense

A reconciliation of income tax computed at the statutory federal rate to income tax expense is as follows:

		2016				2015
Tax provision at the statutory rate of 34%		$	2,154,000			$	2,344,000
Non-controlling interests			(656,000	)			(605,000	)
State income taxes, net of federal income tax			186,000				212,000
FICA tip credit			(343,000	)			(313,000	)
True up adjustment			(26,000	)			(16,000	)
Other permanent items			52,000				32,000
		$	1,367,000			$	1,654,000

Components of deferred tax assets

The components of our deferred tax assets at October 1, 2016 and October 3, 2015 were as follows:

		2016				2015
Current:
Reversal of aged payables		$	27,000			$	27,000
Capitalized inventory costs			26,000				23,000
Accrued bonuses			342,000				327,000
Accruals for potential uninsured claims			41,000				25,000
Gift cards			178,000				141,000
Limited partnership management fees			(233,000	)			(168,000	)
		$	381,000			$	375,000

Long-Term:
Book/tax differences in property and equipment		$	628,000			$	650,000
Limited partnership investments			197,000				213,000
Accrued limited retirement			37,000				40,000
		$	862,000			$	903,000

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration