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INCOME TAXES (Components of Deferred Tax Assets) (Details) - USD ($)	Oct. 03, 2020	Sep. 28, 2019
Long-Term:
Reversal of aged payables	$ 18,000	$ 19,000
Capitalized inventory costs	22,000	20,000
Accrued bonuses	166,000	251,000
Accruals for potential uninsured claims	27,000	23,000
Gift cards	162,000	143,000
Limited partnership management fees	(192,000)	(325,000)
Tip credit	7,000
Book/tax differences in property and equipment	(507,000)	(205,000)
Book/tax differences in operating leases	279,000
Limited partnership investments	307,000	254,000
Accrued limited retirement	63,000	69,000
Total Deferred Tax Assets	$ 352,000	$ 249,000

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Amount before allocation of valuation allowances of deferred tax asset attributable to accruals for potential uninsured claims.

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Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.

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