FIXED ASSETS

12 Months Ended

Sep. 28, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

6. FIXED ASSETS

Fixed assets consist of the following:

	September 28, 2013		September 29, 2012
	(In thousands)
Leasehold improvements	$	41,987	$	41,028
Furniture, fixtures and equipment		33,249		34,161
		75,236		75,189
Less: accumulated depreciation and amortization		50,219		48,995
	$	25,017	$	26,194

Depreciation and amortization expense related to fixed assets for the years ended September 28, 2013 and September 29, 2012 was $4,295,000 and $4,102,000, respectively.

Management continually evaluates unfavorable cash flows, if any, related to underperforming restaurants. Periodically it is concluded that certain properties have become impaired based on their existing and anticipated future economic outlook in their respective markets. In such instances, we may impair assets to reduce their carrying values to fair values. Estimated fair values of impaired properties are based on comparable valuations, cash flows and/or management judgment. During the year ended September 29, 2012, the Company recorded a charge of $379,000 to impair the leasehold improvements and equipment of an underperforming restaurant. 0 impairment charges were necessary for the year ended September 28, 2013.