Income Taxes (Tables)

12 Months Ended

Sep. 30, 2017

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 30,		September 24,		September 26,
	2017		2016		2015
Current
Federal	$	13	$	7	$	23
State and local		446		581		677
		459		588		700
Deferred		—		—		—
	$	459	$	588	$	700

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 30,			September 24,			September 26,
	2017			2016			2015
Income tax provision at federal statutory tax rate	$	13,459		$	5,260		$	29,768
Impact of Partnership income not subject to federal income taxes		(13,892	)		(9,844	)		(32,148	)
Permanent differences		3			182			210
Change in valuation allowance		406			4,737			2,181
State income taxes		864			(211	)		253
Other		(381	)		464			436
Provision for income taxes - current	$	459		$	588		$	700

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 30,			September 24,
	2017			2016
Deferred tax assets:
Net operating loss carryforwards	$	59,731		$	60,628
Allowance for doubtful accounts		315			184
Inventory		572			457
Deferred revenue		1,041			1,091
AMT credit carryforward		1,086			1,086
Other accruals		1,883			1,179
Total deferred tax assets		64,628			64,625
Deferred tax liabilities:
Intangible assets		1,223			775
Property, plant and equipment		4,217			5,068
Total deferred tax liabilities		5,440			5,843
Net deferred tax assets		59,188			58,782
Valuation allowance		(59,188	)		(58,782	)
Net deferred tax assets	$	—		$	—