Segment Reporting

12 Months Ended

Oct. 02, 2016

Segment Reporting [Abstract]

Segment Reporting

SEGMENT REPORTING

Our principal business consists of developing, operating and franchising our Jack in the Box and Qdoba restaurant concepts, each of which we consider reportable operating segments. This segment reporting structure reflects the Company’s current management structure, internal reporting method and financial information used in deciding how to allocate the Company’s resources. Based upon certain quantitative thresholds, each operating segment is considered a reportable segment.

We measure and evaluate our segments based on segment revenues and earnings from operations. The reportable segments do not include an allocation of the costs related to shared service functions, such as accounting/finance, human resources, audit services, legal, tax and treasury; nor do they include unallocated costs such as pension expense, share-based compensation and restructuring expense. These costs are reflected in the caption “Shared services and unallocated costs.” The following table provides information related to our operating segments in each fiscal year (in thousands):

	2016			2015			2014
Revenues by segment:
Jack in the Box restaurant operations	$	1,162,258		$	1,145,176		$	1,127,243
Qdoba restaurant operations	437,073			395,141			356,888
Consolidated revenues	$	1,599,331		$	1,540,317		$	1,484,131
Earnings from operations by segment:
Jack in the Box restaurant operations	$	290,346		$	265,230		$	235,574
Qdoba restaurant operations	47,250			47,264			34,287
Shared services and unallocated costs	(108,911		)	(112,182		)	(104,005		)
Gains (losses) on the sale of company-operated restaurants	1,230			(3,139		)	(3,548		)
Consolidated earnings from operations	229,915			197,173			162,308
Interest expense, net	31,081			18,803			15,678
Consolidated earnings from continuing operations and before income taxes	$	198,834		$	178,370		$	146,630
Total expenditures for long-lived assets by segment (including discontinued operations):
Jack in the Box restaurant operations	$	38,607		$	41,928		$	30,858
Qdoba restaurant operations	53,316			34,071			17,967
Shared services and unallocated costs	4,692			10,227			11,700
Consolidated expenditures for long-lived assets	$	96,615		$	86,226		$	60,525
Total depreciation expense by segment:
Jack in the Box restaurant operations	$	66,287		$	64,597		$	66,409
Qdoba restaurant operations	19,306			17,103			16,992
Shared services and unallocated costs	6,489			7,078			7,254
Consolidated depreciation expense	$	92,082		$	88,778		$	90,655

We do not evaluate, manage or measure performance of segments using asset, interest income and expense, or income tax information; accordingly, this information by segment is not prepared or disclosed.