Note 3. Impairment and Restaurant Closings	12 Months Ended
Sep. 24, 2014
Note 3. Impairment And Restaurant Closings
Note 3. Impairment and Restaurant Closings	Steak n Shake recorded asset impairment during fiscal years 2014, 2013 and 2012 of $1,433, $1,666, and $901, respectively, in selling, general and administrative expenses. Steak n Shake closed two restaurants and sold two restaurants to franchisees in fiscal year 2014. No company-operated restaurants were closed in fiscal years 2013 and 2012. Western recorded restaurant closing costs of $72 during fiscal year 2013 in selling, general and administrative expenses. Western closed one company-operated restaurant in each of fiscal years 2014 and 2013.

The entire disclosure for the details of the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value. Disclosure may also include a description of the impaired asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired asset is reported.

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