Impairment and Restaurant Closings	12 Months Ended
Sep. 28, 2011
Notes to Financial Statements
Impairment and Restaurant Closings	Steak n Shake recorded pre-tax asset impairment and provision for restaurant closings during fiscal years 2011, 2010 and 2009 of $1,032, $353 and $2,645, respectively. Fiscal year 2009 included $1,274 related to an adjustment to record the related assets for previously closed units at the lower of their carrying values or fair values less cost. No company-operated restaurants were closed in fiscal years 2011 and 2010. During fiscal year 2009 four restaurants were closed. All of the restaurants closed in fiscal year 2009 were located near other company-operated stores that continue to operate. Therefore, the results of operations of these restaurants are not presented as discontinued operations and continue to be included in continuing operations in the Consolidated Statement of Earnings.

Impairment and Restaurant Closings

12 Months Ended

Sep. 28, 2011

Steak n Shake recorded pre-tax asset impairment and provision for restaurant closings during fiscal years 2011, 2010 and 2009 of $1,032, $353 and $2,645, respectively. Fiscal year 2009 included $1,274 related to an adjustment to record the related assets for previously closed units at the lower of their carrying values or fair values less cost.

No company-operated restaurants were closed in fiscal years 2011 and 2010. During fiscal year 2009 four restaurants were closed. All of the restaurants closed in fiscal year 2009 were located near other company-operated stores that continue to operate. Therefore, the results of operations of these restaurants are not presented as discontinued operations and continue to be included in continuing operations in the Consolidated Statement of Earnings.