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Summary of Refranchisings and Franchise Acquisitions
 12 Months Ended
Oct. 02, 2022
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]  
Summary of Refranchisings and Franchisee Acquisitions SUMMARY OF REFRANCHISINGS AND FRANCHISE ACQUISITIONS
Refranchisings — The following table summarizes the number of restaurants sold to franchisees and gains recognized in each fiscal year (dollars in thousands):
202220212020
Restaurants sold to Jack in the Box franchisees15 — — 
Proceeds from the sale of company-operated restaurants (1)$6,391 $1,827 $3,395 
Net assets sold (primarily property and equipment)(1,565)— — 
Goodwill related to the sale of company-operated restaurants(948)— — 
Other (2)— 2,376 (134)
Gains on the sale of company-operated restaurants$3,878 $4,203 $3,261 
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(1)Amounts in 2022, 2021, and 2020 include additional proceeds of $1.4 million, $1.8 million, and $3.4 million, respectively, related to the extension of the underlying franchise and lease agreements from the sale of restaurants in prior years.
(2)Amounts in 2021 and 2020 relate to adjustments to contingencies that were included in underlying franchise and lease agreements from the sale of restaurants in prior years.
Franchise acquisitions — In 2022, 2021, and 2020, we acquired thirteen, twenty, and eight franchise restaurants, respectively. We account for the acquisition of franchised restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3). The goodwill recorded primarily relates to the sales growth potential of the market acquired and is expected to be deductible for income tax purposes.
The following table provides detail of the combined acquisitions in 2022, 2021, and 2020 (dollars in thousands):
202220212020
Restaurants acquired from franchisees13 20 8 
Inventory$— $258 $73 
Property and equipment540 1,136 903 
Intangible assets66 245 263 
Other assets— 10 6 
Goodwill — 613 414 
Gains on the acquisition of franchise-operated restaurants(309)(340)— 
Liabilities assumed— (277)(800)
Total consideration$297 $1,645 $859 
The total consideration of $0.3 million for the restaurants acquired in 2022 was comprised of franchise receivables owed to the Company as of the acquisition date. During the first quarter of 2022, we finalized certain estimates impacting total purchase consideration for the 2021 restaurant acquisitions and recorded the resulting measurement period adjustments which increased goodwill by $0.3 million.
Assets held for sale — Assets classified as held for sale consisted of the following at each fiscal year-end (in thousands):
October 2,
2022		October 3,
2021
Jack in the Box restaurant properties held for sale (1) $14,151 $— 
Other property and equipment held for sale (2)2,868 1,692 
Assets held for sale$17,019 $1,692 
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(1)Consists of properties that are currently leased to franchisees which we intend to sell the underlying real estate directly to the franchisee and/or sell and leaseback with a third party within the next twelve months.
(2)Consists primarily of owned properties of closed restaurants which we are actively marketing for sale.
Discontinued operations — There were no discontinued operations during 2022 and 2021. The results of discontinued operations in 2020 pertain to the resolution of certain contingencies relating to our former Qdoba business which we sold in 2018.