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FIXED ASSETS

12 Months Ended

Sep. 27, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

7.	FIXED ASSETS

Fixed assets consist of the following:

	September 27, 2014		September 28, 2013
	(In thousands)

Land and building	$	4,800	$	—
Leasehold improvements		43,223		41,987
Furniture, fixtures and equipment		34,753		33,249
Construction in progress		266		—
		83,042		75,236
Less: accumulated depreciation and amortization		54,023		50,219

	$	29,019	$	25,017

Depreciation and amortization expense related to fixed assets for the years ended September 27, 2014 and September 28, 2013 was $4,596,000 and $4,295,000, 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. 0 impairment charges were necessary for the years ended September 27, 2014 and September 28, 2013.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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