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INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Oct. 02, 2021
Oct. 03, 2020
Deferred tax assets:    
State net operating loss carryforwards $ 5,595 $ 5,427
Lease liabilities 12,116 10,729
Deferred compensation 310 358
Tax credits 2,777 1,862
Partnership investments 0 346
Other 492 550
Deferred tax assets, before valuation allowance 21,290 19,272
Valuation allowance (1,258) (413)
Deferred tax assets, net of valuation allowance 20,032 18,859
Deferred tax liabilities:    
Depreciation and amortization (15,308) (12,440)
Partnership investments (566) 0
Prepaid expenses (458) (522)
Deferred tax liabilities (16,332) (12,962)
Net deferred tax assets $ 3,700 $ 5,897