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INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Oct. 03, 2020 | Sep. 28, 2019
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Deferred tax assets: |  |
State net operating loss carryforwards | $ 5,427 | $ 4,406
Lease liabilities | 10,729 | 422
Deferred compensation | 358 | 313
Tax credits | 1,862 | 1,253
Partnership investments | 346 | 347
Other | 550 | 0
Deferred tax assets, before valuation allowance | 19,272 | 6,741
Valuation allowance | (413) | (392)
Deferred tax assets, net of valuation allowance | 18,859 | 6,349
Deferred tax liabilities: |  |
Depreciation and amortization | (12,440) | (2,049)
Prepaid expenses | (522) | (194)
Deferred tax liabilities | (12,962) | (2,243)
Net deferred tax assets | $ 5,897 | $ 4,106

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