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Summary Of Refranchisings, Franchisee Development And Acquisitions
9 Months Ended
Jul. 03, 2016
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]  
Summary Of Refranchisings, Franchisee Development And Acquisitions
SUMMARY OF REFRANCHISINGS, FRANCHISEE DEVELOPMENT AND ACQUISITIONS
Refranchisings and franchisee development — The following is a summary of the number of restaurants sold to franchisees, the number of restaurants developed by franchisees, and the related fees and gains (losses) recognized (dollars in thousands):
 
Quarter
 
Year-to-date
 
July 3,
2016
 
July 5,
2015
 
July 3,
2016
 
July 5,
2015
Restaurants sold to Jack in the Box franchisees

 

 
1

 
21

New restaurants opened by franchisees:
 
 
 
 
 
 
 
Jack in the Box
4

 
1

 
9

 
12

Qdoba
1

 
4

 
11

 
15

 
 
 
 
 
 
 
 
Initial franchise fees
$
205

 
$
130

 
$
710

 
$
1,113

 
 
 
 
 
 
 
 
Proceeds from the sale of company-operated restaurants (1)
$
413

 
$
21

 
$
1,434

 
$
2,651

Net assets sold (primarily property and equipment)

 
(204
)
 
(196
)
 
(2,638
)
Goodwill related to the sale of company-operated restaurants
(5
)
 

 
(15
)
 
(32
)
Other (2)
1

 

 
1

 
(4,334
)
Gains (losses) on the sale of company-operated restaurants
$
409

 
$
(183
)
 
$
1,224

 
$
(4,353
)

____________________________
(1)
Amounts in 2016 and 2015 include additional proceeds recognized upon the extension of the underlying franchise and lease agreements related to restaurants sold in a prior year of $0.4 million and $0.1 million, respectively, in the quarter, and $1.4 million and $0.2 million, respectively, year-to-date.
(2)
Amounts in 2015 include lease commitment charges related to restaurants closed in connection with the sale of the related market, and charges for operating restaurant leases with lease commitments in excess of our sublease rental income.
Franchise acquisitions — During year-to-date 2016 and 2015, we acquired one and seven Jack in the Box franchise restaurants, respectively. We account for the acquisition of franchised restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3). In all periods presented, acquisitions were not material to our condensed consolidated financial statements.