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INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Sep. 28, 2019
Sep. 29, 2018
Deferred tax assets:    
State net operating loss carryforwards $ 4,406 $ 4,141
Operating lease deferred credits 422 513
Deferred compensation 313 364
Tax credits 1,253 802
Partnership investments 347 0
Other 0 98
Deferred tax assets, before valuation allowance 6,741 5,918
Valuation allowance (392) (311)
Deferred tax assets, net of valuation allowance 6,349 5,607
Deferred tax liabilities:    
Depreciation and amortization (2,049) (2,080)
Partnership investments 0 (329)
Prepaid expenses (194) (210)
Deferred tax liabilities (2,243) (2,619)
Net deferred tax assets $ 4,106 $ 2,988