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SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Jul. 03, 2022
Accounting Policies [Abstract]  
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT

 

              
   As of    
   July 3, 2022   October 3, 2021   Depreciable Lives
Land  $6,389,470   $6,389,470   not applicable
Mineral rights   276,000    276,000   25 years
Ground improvements   2,760,874    2,637,050   7-25 years
Buildings and structures   3,923,844    3,827,827   10-39 years
Animal shelters and habitats   2,393,465    2,282,575   10-39 years
Park animals   1,231,383    1,143,133   5-25 years
Equipment - concession and related   484,743    349,849   3-15 years
Equipment and vehicles - yard and field   714,796    607,347   3-15 years
Vehicles - buses and rental   270,182    213,951   3-5 years
Rides and entertainment   199,731    228,009   5-7 years
Furniture and fixtures   53,938    28,694   5-10 years
Projects in process   786,119    126,755    
Property and equipment, cost   19,484,545    18,110,660    
Less accumulated depreciation   (4,767,059)   (4,303,792)   
Property and equipment, net  $14,717,486   $13,806,868    
SCHEDULE OF OTHER CURRENT LIABILITIES

 

           
   As of 
   July 3, 2022   October 3, 2021 
Deferred revenue  $221,755   $242,318 
Accrued legal settlement   100,000    - 
Accrued sales taxes   79,470    64,396 
Accrued wages and payroll taxes   75,470    81,160 
Accrued property taxes   32,167    47,517 
Other accrued liabilities   80,265    95,956 
Other current liabilities  $589,127   $531,347