Income Taxes (Tables)

12 Months Ended

Sep. 24, 2022

Income Tax Disclosure [Abstract]

Provision for income taxes

The income tax provision of all the legal entities included in the Partnership’s consolidated statement of operations, which is composed primarily of state income taxes in the few states that impose taxes on partnerships and minimum state income taxes on the Corporate Entities, consists of the following:

	Year Ended
	September 24,			September 25,		September 26,
	2022			2021		2020
Current
Federal	$	10		$	7	$	4
State and local		1,057			1,001		346
		1,067			1,008		350
Deferred		(638	)		102		(496	)
	$	429		$	1,110	$	(146	)

Income tax reconciliation

The provision for income taxes differs from income taxes computed at the U.S. federal statutory rate as a result of the following:

	Year Ended
	September 24,			September 25,			September 26,
	2022			2021			2020
Income tax provision at federal statutory tax rate	$	29,429		$	26,020		$	12,728
Impact of Partnership income not subject to    federal income taxes		(30,851	)		(26,444	)		(13,045	)
Permanent differences		131			174			127
Change in valuation allowance		1,174			570			(298	)
State income taxes		717			929			403
Other		(171	)		(139	)		(61	)
Provision for income taxes - current and deferred	$	429		$	1,110		$	(146	)

Deferred tax assets and liabilities

The components of net deferred taxes and the related valuation allowance using currently enacted tax rates are as follows:

	Year Ended
	September 24,			September 25,
	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	39,355		$	37,806
Allowance for doubtful accounts		368			208
Inventory		418			264
Deferred revenue		526			557
Other accruals		2,391			2,671
Total deferred tax assets		43,058			41,506
Deferred tax liabilities:
Intangible assets		1,191			1,189
Property, plant and equipment		1,393			1,655
Total deferred tax liabilities		2,584			2,844
Net deferred tax assets		40,474			38,662
Valuation allowance		(39,442	)		(38,268	)
Net deferred tax assets	$	1,032		$	394