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INCOME TAXES (Components of Deferred Tax Assets) (Details) - USD ($)	Oct. 02, 2021	Oct. 03, 2020
Long-Term:
Reversal of aged payables	$ 18,000	$ 18,000
Capitalized inventory costs	26,000	22,000
Accrued bonuses	96,000	166,000
Accruals for potential uninsured claims	34,000	27,000
Gift cards	195,000	162,000
Limited partnership management fees	(720,000)	(192,000)
Tip credit	85,000	7,000
Book/tax differences in property and equipment	(886,000)	(507,000)
Book/tax differences in operating leases	428,000	279,000
Limited partnership investments	264,000	307,000
Accrued limited retirement	54,000	63,000
Total Deferred Tax Assets (Liabilities)	$ (406,000)	$ 352,000

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Amount before allocation of valuation allowances of deferred tax asset attributable to book/tax differences in operating leases.

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Amount before allocation of valuation allowances of deferred tax asset (liabilities) attributable to deductible temporary differences from property, plant, and equipment.

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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 before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from limited partnership management fees.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the reversal of aged payables.

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Total deferred tax assets (liabilities).

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred income.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from inventory.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from postretirement benefits.

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