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INCOME TAXES (Tables)

12 Months Ended

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

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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

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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

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