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INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Oct. 02, 2021 | Oct. 03, 2020
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Deferred tax assets: |  |
State net operating loss carryforwards | $ 5,595 | $ 5,427
Lease liabilities | 12,116 | 10,729
Deferred compensation | 310 | 358
Tax credits | 2,777 | 1,862
Partnership investments | 0 | 346
Other | 492 | 550
Deferred tax assets, before valuation allowance | 21,290 | 19,272
Valuation allowance | (1,258) | (413)
Deferred tax assets, net of valuation allowance | 20,032 | 18,859
Deferred tax liabilities: |  |
Depreciation and amortization | (15,308) | (12,440)
Partnership investments | (566) | 0
Prepaid expenses | (458) | (522)
Deferred tax liabilities | (16,332) | (12,962)
Net deferred tax assets | $ 3,700 | $ 5,897

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