Income Taxes (Tables)

12 Months Ended

Sep. 26, 2015

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 26,		September 27,		September 28,
	2015		2014		2013
Current
Federal	$	23	$	10	$	26
State and local		677		757		581
		700		767		607
Deferred		—		—		—
	$	700	$	767	$	607

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 26,			September 27,			September 28,
	2015			2014			2013
Income tax provision at federal statutory tax rate	$	29,768		$	33,346		$	27,792
Impact of Partnership income not subject to federal income taxes		(32,148	)		(38,919	)		(35,187	)
Permanent differences		210			86			71
Change in valuation allowance		2,181			5,458			9,771
State income taxes		253			(60	)		(1,135	)
Other		436			856			(705	)
Provision for income taxes - current	$	700		$	767		$	607

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 26,			September 27,
	2015			2014
Deferred tax assets:
Net operating loss carryforwards	$	55,033		$	51,321
Allowance for doubtful accounts		340			1,371
Inventory		395			433
Intangible assets		—			122
Deferred revenue		1,241			1,524
Derivative instruments		—			71
AMT credit carryforward		1,086			1,086
Other accruals		1,718			2,060
Total deferred tax assets		59,813			57,988
Deferred tax liabilities:
Derivative instruments		142			—
Intangible assets		312			—
Property, plant and equipment		5,314			6,124
Total deferred tax liabilities		5,768			6,124
Net deferred tax assets		54,045			51,864
Valuation allowance		(54,045	)		(51,864	)
Net deferred tax assets	$	—		$	—