OTHER OPERATING EXPENSE, NET (Tables)

9 Months Ended

Jul. 10, 2022

Restructuring and Related Activities [Abstract]

Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring

Other operating expenses, net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands):

	Quarter				Year-to-date
	July 10, 2022		July 4, 2021		July 10, 2022		July 4, 2021
Acquisition, integration, and restructuring costs (1)	$	2,753	$	—	$	18,864	$	4
Costs of closed restaurants and other (2)	837		622		2,559		2,086
Operating restaurant impairment charges (3)	1,653		—		1,653		—
Accelerated depreciation	346		123		1,009		1,362
(Gains) losses on disposition of property and equipment, net	(1,460)		177		(1,746)		(1,754)
	$	4,129	$	922	$	22,339	$	1,698

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(1)Acquisition, integration, and restructuring costs include costs incurred by the Company, including integration costs and fees related to advisory, legal, investment banking, and other professional services, all of which are directly attributable to the Del Taco acquisition.

(2)Costs of closed restaurants primarily include impairment charges as a result of our decision to close restaurants, ongoing costs associated with closed restaurants, and canceled project costs.

(3)In 2022, restaurant impairment charges included $1.7 million related to the impairment of five under-performing Jack in the Box company-operated restaurants which are currently held for use.