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INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS | 12 Months Ended
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Oct. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS | INTANGIBLE ASSETS, GOODWILL AND TRADEMARKS Intangible assets consist of the following:
| October 1, 2022 |  | October 2, 2021
| (in thousands)
Purchased leasehold rights (a) - fully amortized | $ | 1,995 |  |  | $ | 1,995 |
Noncompete agreements and other - 5-10 years | 633 |  |  | 633 |
| 2,628 |  |  | 2,628 |
Less accumulated amortization | 2,356 |  |  | 2,252 |
Intangible Assets - Net | $ | 272 |  |  | $ | 376 |
(a)Purchased leasehold rights arose from acquiring leases and subleases of various restaurants. Amortization expense related to intangible assets for the years ended October 1, 2022 and October 2, 2021 was $104,000 and $53,000, respectively. Amortization expense is expected to be $85,000 for fiscal 2023, 2024 and 2025 and $17,000 for fiscal 2026. 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 October 1, 2022 and October 2, 2021 are as follows:
| Goodwill |  | Trademarks
| (in thousands)
Balance as of October 3, 2020 | $ | 15,570 |  |  | $ | 3,720 |
Acquired during the year | 1,870 |  |  | 500 |
Balance as of October 2, 2021 | 17,440 |  |  | 4,220 |
Acquired during the year | — |  |  | — |
Balance as of October 1, 2022 | $ | 17,440 |  |  | $ | 4,220 |

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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 https://asc.fasb.org/topic&trid=2144416 + Details
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