FIXED ASSETS

12 Months Ended

Oct. 01, 2016

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

6. FIXED ASSETS

Fixed assets consist of the following:

	October 1, 2016		October 3, 2015
	(In thousands)
Land and building	$	9,002	$	4,800
Leasehold improvements		43,402		43,960
Furniture, fixtures and equipment		36,062		35,806
Construction in progress		482		27
		88,948		84,593
Less: accumulated depreciation and amortization		59,402		56,789
	$	29,546	$	27,804

Depreciation and amortization expense related to fixed assets for the years ended October 1, 2016 and October 3, 2015 was $4,490,000 and $4,399,000, 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. No impairment charges were necessary for the years ended October 1, 2016 and October 3, 2015.