Income Taxes (Tables)

12 Months Ended

Sep. 27, 2014

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 27, 2014		September 28, 2013		September 29, 2012
Current
Federal	$	10	$	26	$	18
State and local		757		581		119

		767		607		137
Deferred		—		—		—

	$	767	$	607	$	137

Income tax reconciliation

The provision for income taxes differs from income taxes computed at the United States federal statutory rate as a result of the following:


	Year Ended
	September 27, 2014			September 28, 2013			September 29, 2012
Income tax provision at federal statutory tax rate	$	33,346		$	27,792		$	271
Impact of Partnership income not subject to federal income taxes		(38,919	)		(35,187	)		(4,564	)
Permanent differences		86			71			244
Transfer of assets to Corporate Entities		—			—			8,181
Change in valuation allowance		5,458			9,771			(3,567	)
State income taxes		(60	)		(1,135	)		339
Other		856			(705	)		(767	)

Provision for income taxes—current	$	767		$	607		$	137

Deferred tax assets and liabilities

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


	As of
	September 27, 2014			September 28, 2013
Deferred tax assets:
Net operating loss carryforwards	$	51,321		$	46,356
Allowance for doubtful accounts		1,371			878
Inventory		433			525
Intangible assets		122			577
Deferred revenue		1,524			2,188
Derivative instruments		71			109
AMT credit carryforward		1,086			1,086
Other accruals		2,060			2,062

Total deferred tax assets		57,988			53,781

Deferred tax liabilities:
Property, plant and equipment		6,124			7,375

Total deferred tax liabilities		6,124			7,375

Net deferred tax assets		51,864			46,406
Valuation allowance		(51,864	)		(46,406	)

Net deferred tax assets	$	—		$	—