Property and Equipment

12 Months Ended

Sep. 28, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

Property and Equipment

Balances of major classes of property and equipment were as follows (in millions):

	September 28, 2014			September 29, 2013
Land	$	139		$	77
Buildings and leasehold improvements	2,628			2,427
Capitalized real estate leases	81			33
Fixtures and equipment	2,099			1,706
Construction in progress and equipment not yet in service	362			269
Property and equipment, gross	5,309			4,512
Less accumulated depreciation and amortization	(2,386		)	(2,084		)
Property and equipment, net of accumulated depreciation and amortization	$	2,923		$	2,428

Depreciation and amortization expense related to property and equipment totaled approximately $360 million, $324 million and $297 million for fiscal years 2014, 2013 and 2012, respectively. Property and equipment included accumulated accelerated depreciation and other asset impairments totaling approximately $9 million and $4 million at September 28, 2014 and September 29, 2013, respectively. Development costs of new locations totaled approximately $447 million, $339 million and $262 million in fiscal years 2014, 2013 and 2012, respectively. Construction accruals related to development sites, remodels, and expansions were included in the “Other current liabilities” line item on the Consolidated Balance Sheets and totaled approximately $116 million and $103 million at September 28, 2014 and September 29, 2013, respectively.