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INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Oct. 03, 2020
Sep. 28, 2019
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