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FIXED ASSETS
12 Months Ended
Oct. 03, 2015
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Disclosure [Text Block]

7. FIXED ASSETS


Fixed assets consist of the following:


    October 3,
2015
    September 27,
2014
 
    (In thousands)  
                 
Land and building   $ 4,800     $ 4,800  
Leasehold improvements     43,960       43,223  
Furniture, fixtures and equipment     35,806       34,753  
Construction in progress     27       266  
      84,593       83,042  
Less: accumulated depreciation and amortization     56,789       54,023  
                 
    $ 27,804     $ 29,019  

Depreciation and amortization expense related to fixed assets for the years ended October 3, 2015 and September 27, 2014 was $4,399,000 and $4,596,000, respectively.


Management continually evaluates unfavorable cash flows, if any, related to underperforming restaurants. Periodically it is concluded that certain properties have become impaired based on their existing and anticipated future economic outlook in their respective markets. In such instances, we may impair assets to reduce their carrying values to fair values. Estimated fair values of impaired properties are based on comparable valuations, cash flows and/or management judgment. No impairment charges were necessary for the years ended October 3, 2015 and September 27, 2014.