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LIQUOR LICENSES | 12 Months Ended
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Sep. 30, 2017
Disclosure Text Block [Abstract] |
LIQUOR LICENSES |
NOTE 8. | 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 30, 2017, 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 30, 2017 and October 1, 2016, the total carrying amount of our liquor licenses was $630,000. We acquired a restaurant liquor license (4COP SFS) for our Flanigan’s Seafood Bar and Grill restaurant located at 13205 Biscayne Boulevard, North Miami, Florida (Store #20R) and downgraded the 4COP Quota liquor license formerly used at our combination Flanigan’s Seafood Bar and Grill restaurant and Big Daddy’s Liquors package liquor store located at 13205 Biscayne Boulevard, North Miami, Florida (Store #20) to a 3PS liquor license for use at our new Big Daddy’s Liquors package liquor store located at 13185 Biscayne Boulevard, North Miami, Florida (Store #20P) during our fiscal year 2017. We acquired no liquor licenses in our fiscal year 2016.

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