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INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Oct. 01, 2022 | Oct. 02, 2021
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Deferred tax assets: |  |
State net operating loss carryforwards | $ 5,293 | $ 5,595
Lease liabilities | 22,570 | 12,116
Deferred compensation | 336 | 310
Tax credits | 2,269 | 2,777
Other | 604 | 492
Deferred tax assets, before valuation allowance | 31,072 | 21,290
Valuation allowance | (1,407) | (1,258)
Deferred tax assets, net of valuation allowance | 29,665 | 20,032
Deferred tax liabilities: |  |
Depreciation and amortization | (25,886) | (15,308)
Partnership investments | (271) | (566)
Prepaid expenses | (390) | (458)
Deferred tax liabilities | (26,547) | (16,332)
Net deferred tax assets | $ 3,118 | $ 3,700

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