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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2017
Income Tax Disclosure [Abstract] |
Components of the provision for income taxes | The components of our provision for income taxes for our fiscal years 2017 and 2016 are as follows:
|  | 2017 |  |  | 2016 |
Current: |  |  |  |  |  |
Federal |  | $ | 1,125,000 |  |  | $ | 1,078,000 |
State |  |  | 300,000 |  |  |  | 254,000 |
Deferred: |  |  | 1,425,000 |  |  |  | 1,332,000 |
Federal |  |  | (50,000 | ) |  |  | 32,000 |
State |  |  | (5,000 | ) |  |  | 3,000 |
|  |  | (55,000 | ) |  |  | 35,000 |
|  | $ | 1,370,000 |  |  | $ | 1,367,000 |
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:
|  | 2017 |  |  | 2016 |
Tax provision at the statutory rate of 34% |  | $ | 1,959,000 |  |  | $ | 2,154,000 |
Non-controlling interests |  |  | (466,000 | ) |  |  | (656,000 | )
State income taxes, net of federal income tax |  |  | 185,000 |  |  |  | 186,000 |
FICA tip credit |  |  | (361,000 | ) |  |  | (343,000 | )
True up adjustment |  |  | (2,000 | ) |  |  | (26,000 | )
Other permanent items |  |  | 55,000 |  |  |  | 52,000 |
|  | $ | 1,370,000 |  |  | $ | 1,367,000 |
Components of deferred tax assets | The components of our deferred tax assets at September 30, 2017 and October 1, 2016 were as follows:
|  | 2017 |  |  | 2016 |
Current: |  |  |  |  |  |
Reversal of aged payables |  | $ | 27,000 |  |  | $ | 27,000 |
Capitalized inventory costs |  |  | 28,000 |  |  |  | 26,000 |
Accrued bonuses |  |  | 319,000 |  |  |  | 342,000 |
Accruals for potential uninsured claims |  |  | 20,000 |  |  |  | 41,000 |
Gift cards |  |  | 160,000 |  |  |  | 178,000 |
Limited partnership management fees |  |  | (255,000 | ) |  |  | (233,000 | )
|  | $ | 299,000 |  |  | $ | 381,000 |
Long-Term: |  |  |  |  |  |
Book/tax differences in property and equipment |  | $ | 552,000 |  |  | $ | 628,000 |
Limited partnership investments |  |  | 357,000 |  |  |  | 197,000 |
Accrued limited retirement |  |  | 90,000 |  |  |  | 37,000 |
|  | $ | 999,000 |  |  | $ | 862,000 |

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- 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=84230637&loc=d3e32639-109319 + Details
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- 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=84230637&loc=d3e32537-109319 + Details
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- 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=84230637&loc=d3e32687-109319 + Details
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