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Income Taxes (Tables) | 12 Months Ended
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Sep. 29, 2020
Income Tax Disclosure [Abstract] |
Schedule of Deferred Tax Assets and Liabilities | Deferred tax assets (liabilities) are comprised of the following at the period end (in thousands):
|  | September 29, 2020 Long Term |  |  | September 24, 2019 Long Term |
Deferred income tax assets (liabilities): |  |  |  |  |  |  |  |
Tax effect of net operating loss carry-forward |  | $ | 2,686 |  |  | $ | 4,631 |
General business credits |  |  | 3,618 |  |  |  | 3,065 |
Partnership/joint venture basis differences |  |  | (2 | ) |  |  | (58 | )
Deferred revenue |  |  | 80 |  |  |  | 89 |
Property and Equipment basis differences |  |  | (1,866 | ) |  |  | (1,315 | )
Intangibles basis differences |  |  | 1,087 |  |  |  | (1,107 | )
ROU asset |  |  | (10,516 | ) |  |  | - |
Long-term lease liability |  |  | 12,549 |  |  |  | - |
Other accrued liability and asset difference |  |  | (232 | ) |  |  | 1,335 |
Deferred tax assets |  |  | 7,404 |  |  |  | 6,640 |
Less valuation allowance |  |  | (7,404 | ) |  |  | (6,640 | )
Net deferred tax asset (liabilities) |  | $ | - |  |  | $ | - |
Schedule of Income Tax Benefit Expense | The following table summarizes the components of the provision for income taxes (in thousands):
|  | Fiscal 2020 |  |  | Fiscal 2019 |
Current income tax benefit (expense) |  | $ | - |  |  | $ | - |
Deferred income tax benefit (expense) |  |  | - |  |  |  | - |
Total income tax benefit (expense) |  | $ | - |  |  | $ | - |
Schedule of Income Tax Expense | Total income tax expense for the years ended September 29, 2020 and September 24, 2019 differed from the amounts computed by applying the U.S. Federal statutory tax rate to pre-tax income as follows (in thousands):
|  | Fiscal 2020 |  |  | Fiscal 2019 |
Total benefit computed by applying statutory federal rate |  | $ | (2,922 | ) |  | $ | (1,079 | )
State income tax, net of federal tax benefit |  |  | (51 | ) |  |  | (153 | )
FICA/WOTC tax credits |  |  | (550 | ) |  |  | (702 | )
Effect of change in valuation allowance |  |  | 763 |  |  |  | 1,787 |
Permanent differences |  |  | 2,510 |  |  |  | 87 |
Other |  |  | 250 |  |  |  | 60 |
Provision for income taxes |  | $ | - |  |  | $ | - |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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