OTHER OPERATING (INCOME) EXPENSES, NET (Tables)

9 Months Ended

Jul. 09, 2023

Restructuring and Related Activities [Abstract]

Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring

Other operating expenses, net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands):

	Quarter				Year-to-date
	July 9, 2023		July 10, 2022		July 9, 2023		July 10, 2022
Acquisition, integration, and restructuring costs (1)	$	2,463	$	2,753	$	5,359	$	18,864
Costs of closed restaurants and other (2)	1,272		837		4,017		2,559
Operating restaurant impairment charges (3)	4,395		1,653		4,395		1,653
Accelerated depreciation	66		346		519		1,009
Gains on disposition of property and equipment, net (4)	(540)		(1,460)		(9,155)		(1,746)
	$	7,656	$	4,129	$	5,135	$	22,339

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(1)Acquisition, integration, and restructuring costs are related to the acquisition and integration of Del Taco.

(2)Costs of closed restaurants and other primarily include impairment charges as a result of our decision to close restaurants, ongoing costs associated with closed restaurants, and canceled project costs.

(3)In 2023, restaurant impairment charges related to the impairment of under-performing Del Taco restaurants currently held for use, whereas in 2022, the charges related to the impairment of under-performing Jack in the Box company-operated restaurants currently held for use.

(4)The 2023 year-to-date gains on disposition of property and equipment primarily relate to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale.