FIXED ASSETS

12 Months Ended

Sep. 30, 2017

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

6. FIXED ASSETS

Fixed assets consist of the following:

	September 30, 2017		October 1, 2016
	(In thousands)
Land and building	$	17,164	$	9,002
Leasehold improvements		50,127		43,402
Furniture, fixtures and equipment		35,978		36,062
Construction in progress		980		482
		104,249		88,948
Less: accumulated depreciation and amortization		59,034		59,402
	$	45,215	$	29,546

Depreciation and amortization expense related to fixed assets for the years ended September 30, 2017 and October 1, 2016 was $4,096,000 and $4,490,000, respectively.

Management continually evaluates unfavorable cash flows, if any, related to underperforming restaurants. Periodically it is concluded that certain properties have become impaired based on their existing and anticipated future economic outlook in their respective markets. In such instances, we may impair assets to reduce their carrying values to fair values. Estimated fair values of impaired properties are based on comparable valuations, cash flows and/or management judgment. Included in 2017 are impairment charges of $75,000 related to Canyon Road (see Note 4), $45,000 related to Branches, which is included in other operating costs and expenses, and $283,000 related to Sequoia (see Note 10).