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INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS | 12 Months Ended
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Sep. 28, 2019
Goodwill and Intangible Assets Disclosure [Abstract] |
INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS | INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS Intangible assets consist of the following:
| September 28, 2019 |  | September 29, 2018
| (in thousands) |  |
Purchased leasehold rights (a) | $ | 2,395 |  |  | $ | 2,395 |
Noncompete agreements and other | 253 |  |  | 253 |
| 2,648 |  |  | 2,648 |
Less accumulated amortization | 2,345 |  |  | 2,299 |
Intangible Assets - Net | $ | 303 |  |  | $ | 349 |
(a)Purchased leasehold rights arose from acquiring leases and subleases of various restaurants. Amortization expense related to intangible assets for the years ended September 28, 2019 and September 29, 2018 was $46,000 and $60,000, respectively. Amortization expense for each of the next five years is expected to be $46,000. Goodwill is the excess of cost over fair market value of tangible and intangible net assets acquired. Goodwill is not presently amortized but tested for impairment annually or when the facts or circumstances indicate a possible impairment of goodwill as a result of a continual decline in performance or as a result of fundamental changes in a market. Trademarks, which have indefinite lives, are not currently amortized and are tested for impairment annually or when facts or circumstances indicate a possible impairment as a result of a continual decline in performance or as a result of fundamental changes in a market. The changes in the carrying amount of goodwill and trademarks for the years ended September 28, 2019 and September 29, 2018 are as follows:
| Goodwill |  | Trademarks
| (in thousands) |  |
Balance as of September 30, 2017 | $ | 9,880 |  |  | $ | 3,331 |
Acquired during the year | — |  |  | — |
Impairment losses | — |  |  | — |
Balance as of September 29, 2018 | 9,880 |  |  | 3,331 |
Acquired during the year | 5,690 |  |  | 1,110 |
Impairment losses (see Note 4) | — |  |  | (721) |
Balance as of September 28, 2019 | $ | 15,570 |  |  | $ | 3,720 |

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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