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Summary Of Refranchisings, Franchisee Development And Acquisitions (Tables)
12 Months Ended
Sep. 30, 2012
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]  
Number Of Restaurants Sold And Developed By Franchisees And Related Gains And Fees Recognized
The following is a summary of the number of Jack in the Box restaurants sold to franchisees, the number of restaurants developed by franchisees and the related gains and fees recognized (dollars in thousands):
 
 
2012
 
2011
 
2010
Restaurants sold to franchisees
 
97

 
332

 
219

New restaurants opened by franchisees
 
50

 
58

 
37

Initial franchise fees
 
$
5,535

 
$
15,898

 
$
10,218

Proceeds from the sale of company-operated restaurants:
 
 
 
 
 
 
Cash (1)
 
$
47,115

 
$
119,275

 
$
66,152

Notes receivable
 
1,200

 
1,000

 
25,809

 
 
48,315

 
120,275

 
91,961

Net assets sold (primarily property and equipment)
 
(16,833
)
 
(52,943
)
 
(35,113
)
Goodwill related to the sale of company-operated restaurants
 
(1,334
)
 
(3,469
)
 
(1,860
)
Other (2)
 
(1,003
)
 
(2,738
)
 

Gains on the sale of company-operated restaurants
 
$
29,145

 
$
61,125

 
$
54,988

 ____________________________
(1)
Amounts in 2012 include additional proceeds of $2.3 million recognized upon the extension of the underlying franchise and lease agreements related to restaurants sold in a prior year.
(2)
Primarily represents future lease commitments and impairment costs associated with the closure of one location in 2012 and three in 2011. These locations were closed in conjunction with the sale of the related markets.
Purchase Price Allocations On Franchise Acquisitions
The following table provides detail of the combined acquisitions in each year (dollars in thousands):
 
 
2012
 
2011
 
2010
Restaurants acquired from franchisees
 
46

 
32

 
16

Property and equipment
 
$
12,379

 
$
6,934

 
$
6,756

Reacquired franchise rights
 
604

 
386

 
301

Goodwill
 
36,084

 
24,300

 
1,058

Liabilities assumed
 
(122
)
 
(117
)
 

Gains on the acquisition of franchise-operated restaurants (1)
 

 
(426
)
 

Total consideration
 
$
48,945

 
$
31,077

 
$
8,115

  ____________________________
(1)
In 2011, the assets acquired and liabilities assumed exceeded the consideration for two units acquired. The gains are included in selling, general and administrative expenses in the accompanying consolidated statements of earnings.