Note 12. Income Taxes (Tables)

3 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense

	Transition Period		Fiscal Year
	2014	2013	2014	2013	2012
		(Unaudited)
Current:
Federal  ...............................................................	$             752	$          2,352	$             571	$             506	$          7,275
State  ..................................................................	889	475	477	1,748	1,905
Deferred ..............................................................	52,909	6,623	9,164	72,035	(2,727)
Total income taxes  ............................................	$        54,550	$          9,450	$        10,212	$        74,289	$          6,453

Schedule of Effective Income Tax Rate Reconciliation

Reconciliation of effective income tax:
Tax at U.S. statutory rates (35%)  ......................	$        50,960	$          9,940	$        13,656	$        75,762	$        10,919
State income taxes, net of federal benefit  ...........	4,186	840	1,369	5,043	1,063
Federal income tax credits  ..................................	(995)	(960)	(4,298)	(4,249)	(3,517)
Tax attributed to noncontrolling interests  ..........	-	-	-	(666)	(1,103)
Dividends received deduction  ..............................	(341)	(880)	(3,650)	(2,647)	(963)
Valuation allowance ............................................	499	180	985	-	-
Foreign tax rate differences..................................	606	371	1,993	-	-
Other  .................................................................	(365)	(41)	157	1,046	54
Total income taxes  ............................................	$        54,550	$          9,450	$        10,212	$        74,289	$          6,453

Schedule of Unrecognized Tax Benefits

September 26, 2012 ..........................................................................................................................................................	$         746
Gross increases – current period tax positions .................................................................................................................	25
Gross decreases – prior period tax positions ....................................................................................................................	(6)
Lapse of statute of limitations ..........................................................................................................................................	(62)
September 25, 2013 ..........................................................................................................................................................	703
Gross increases – current period tax positions .................................................................................................................	37
Gross decreases – prior period tax positions ....................................................................................................................	(1)
Lapse of statute of limitations ..........................................................................................................................................	(356)
September 24, 2014 ..........................................................................................................................................................	383
Gross increases – current period tax positions ...........................................................................................................	4
Gross decreases – prior period tax positions ...............................................................................................................	-
Lapse of statute of limitations ......................................................................................................................................	-
December 31, 2014 ..........................................................................................................................................................	$         387

Schedule of Deferred Tax Assets and Liabilities

	December 31, 2014	September 24, 2014	September 25, 2013
Deferred tax assets:
Insurance reserves ...........................................................................	$             3,394	$               3,321	$               2,938
Compensation accruals ...................................................................	1,321	2,276	1,952
Gift card accruals ..............................................................................	790	1,303	942
Net operating loss credit carryforward .........................................	2,525	1,292	60
Valuation allowance on international net operating losses .......	(1,731)	(1,232)	-
Income tax credit carryforward .......................................................	3,914	1,695	-
Other ...................................................................................................	2,351	2,834	2,040
Total deferred tax assets .................................................................	12,564	11,489	7,932
Deferred tax liabilities:
Investments .......................................................................................	141,713	88,050	91,405
Fixed asset basis difference ............................................................	4,621	4,479	3,187
Goodwill and intangibles .................................................................	4,943	4,910	3,376
Total deferred tax liabilities .............................................................	151,277	97,439	97,968
Net deferred tax liability ...................................................................	(138,713)	(85,950)	(90,036)
Less current portion .........................................................................	12,019	10,812	(5,511)
Long-term liability ............................................................................	$       (150,732)	$           (96,762)	$           (84,525)