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Other Operating Expense (Income), Net
 12 Months Ended
Oct. 02, 2022
Restructuring and Related Activities [Abstract]  
Other Operating Expense (Income), Net OTHER OPERATING EXPENSE (INCOME), NET
Other operating expense (income), net, in the accompanying consolidated statements of earnings is comprised of the following in each fiscal year (in thousands): 
202220212020
Acquisition, integration, and restructuring costs$20,081 $7 $1,168 
Costs of closed restaurants and other4,290 1,907 1,872 
Restaurant impairment charges5,927 — — 
Accelerated depreciation1,124 1,592 235 
Gains on disposition of property and equipment, net(30,533)(6,888)(9,768)
$889 $(3,382)$(6,493)
Acquisition, integration, and restructuring costs — In 2022, costs incurred are related to the acquisition and integration of Del Taco, primarily associated with advisory, legal, and consulting services. In 2020, costs incurred relate to a restructuring plan that management initiated to reduce our general and administrative costs, which was completed in 2020.
Restaurant closing costs — Cost of closed restaurants primarily include ongoing costs associated with closed restaurants and cancelled project costs.
Restaurant impairment charges — In 2022, impairment charges included $3.2 million related to nine Jack in the Box company-operated restaurants that were closed in connection with the sale of the related markets and $2.7 million related to Jack in the Box restaurants leased or subleased to franchisees for which the lease and franchise agreements were early terminated during the year.
Accelerated depreciation — When a long-lived asset will be replaced or otherwise disposed of prior to the end of its estimated useful life, the useful life of the asset is adjusted based on the estimated disposal date and accelerated depreciation is recognized. In 2022, 2021, and 2020 accelerated depreciation primarily related to facility improvements, restaurant remodels, and information technology assets.
Gains on disposition of property and equipment, net — In 2022, gains primarily relate to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale. In 2021, gains primarily relate to the sale of closed restaurant properties. In 2020, gains primarily relate to the sale of one of our corporate buildings.