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LIQUOR LICENSES | 12 Months Ended
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Oct. 02, 2021
Disclosure Text Block [Abstract] |
LIQUOR LICENSES | NOTE 13. 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 October 2, 2021, 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 October 2, 2021 and October 3, 2020, the total carrying amount of our fifteen (15) 4 COP quota liquor licenses was $822,000 and $630,000, respectively. We acquired a 4 COP quota liquor license in our fiscal year 2021 for $192,200 for use in Broward County, Florida which we intend to use it in connection with the operation of a package liquor store we are developing in Miramar, Florida.

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