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Discontinued Operations
 6 Months Ended
Apr. 10, 2016
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operations
DISCONTINUED OPERATIONS
Distribution business — During fiscal 2012, we entered into an agreement with a third party distribution service provider pursuant to a plan approved by our Board of Directors to sell our Jack in the Box distribution business. During the first quarter of fiscal 2013, we completed the transition of our distribution centers. The operations and cash flows of the business have been eliminated and in accordance with the provisions of the FASB authoritative guidance on the presentation of financial statements, the results are reported as discontinued operations for all periods presented.
In 2016 and 2015, results of discontinued operations were immaterial for both periods. Our liability for lease commitments related to our distribution centers is included in accrued liabilities and other long-term liabilities, and was $0.2 million as of April 10, 2016 and September 27, 2015. The lease commitment balances relate to one distribution center subleased at a loss.
2013 Qdoba Closures — During the third quarter of fiscal 2013, we closed 62 Qdoba restaurants. The decision to close these restaurants was based on a comprehensive analysis that took into consideration levels of return on investment and other key operating performance metrics. Since the closed locations were not predominantly located near those remaining in operation, we did not expect the majority of cash flows and sales lost from these closures to be recovered. In addition, we did not anticipate any ongoing involvement or significant direct cash flows from the closed stores. Therefore, in accordance with the provisions of the FASB authoritative guidance on the presentation of financial statements, the results of operations for these restaurants are reported as discontinued operations for all periods presented.
The following table summarizes the results related to the 2013 Qdoba Closures for each period (in thousands):
 
Quarter
 
Year-to-date
 
April 10,
2016
 
April 12,
2015
 
April 10,
2016
 
April 12,
2015
Unfavorable lease commitment adjustments
$
(462
)
 
$
(397
)
 
$
(1,468
)
 
$
(2,196
)
Bad debt expense related to a subtenant
—

 
—

 
(124
)
 
—

Ongoing facility related costs
(32
)
 
(66
)
 
(70
)
 
(127
)
Brokers commissions
(21
)
 
(30
)
 
(21
)
 
(142
)
Loss before income tax benefit
$
(515
)
 
$
(493
)
 
$
(1,683
)
 
$
(2,465
)

We do not expect the remaining costs to be incurred related to these closures to be material; however, our estimates related to our future lease obligations, primarily the sublease income we anticipate, are subject to a high degree of judgment and may differ from actual sublease income due to changes in economic conditions, desirability of the sites and other factors.
Our liability for lease commitments related to the 2013 Qdoba Closures is included in accrued liabilities and other long-term liabilities, and changed as follows in 2016 (in thousands):
Balance as of September 27, 2015
$
4,256

Adjustments (1)
1,468

Cash payments
(2,156
)
Balance as of April 10, 2016
$
3,568

____________________________
(1)
Adjustments relate to revisions to certain sublease and cost assumptions due to changes in market conditions, as well as a charge to terminate one lease agreement, and includes interest expense.