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Discontinued Operations (Tables)

12 Months Ended

Sep. 28, 2014

Discontinued Operations and Disposal Groups [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Our liability for lease commitments related to the 2013 Qdoba closures is included in accrued liabilities and other long-term liabilities in the accompanying consolidated balance sheets and has changed as follows during each fiscal year (in thousands):



	2014			2013
Balance at beginning of year	$	10,712		$	—
Additions	—			14,072
Adjustments	4,536			530
Cash payments	(9,511		)	(3,890		)
Balance at end of year	$	5,737		$	10,712

Our liability for lease commitments related to our distribution centers is included in accrued liabilities and other long-term liabilities in the accompanying consolidated balance sheets and changed as follows during each fiscal year (in thousands):



	2014			2013
Balance at beginning of year	$	1,318		$	697
Additions	—			1,846
Adjustments	285			119
Cash payments	(1,055		)	(1,344		)
Balance at end of year	$	548		$	1,318

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures

The following is a summary of our distribution business results, which are included in discontinued operations for each fiscal year (in thousands):



	2014			2013			2012
Revenue	$	—		$	37,743		$	616,982
Loss before income tax benefit	$	(1,276	)	$	(6,446	)	$	(8,777	)

The following is a summary of the results related to the 2013 Qdoba Closures for each fiscal year (in thousands):



	2014		2013		2012
Company restaurant sales	$	—	$	28,036	$	35,731



Asset impairments	$	(2,170	)	$	(22,239	)	$	—
Future lease commitments (1)	(4,536		)	(10,301		)	—
Brokers commissions	(652		)	—			—
Other exit costs	(889		)	(3,075		)	—
Operating losses	—			(8,961		)	(8,327		)
Loss before income tax benefit	$	(8,247	)	$	(44,576	)	$	(8,327	)

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(1) Future lease commitments in 2013 are shown net of reversals for deferred rent and tenant improvement allowances of $4.3 million.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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