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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):
202320222021
Acquisition, integration and strategic initiatives$9,112 $20,081 $7 
Costs of closed restaurants and other4,786 4,290 1,907 
Operating restaurant impairment charges4,569 5,927 — 
Accelerated depreciation541 1,124 1,592 
Gains on disposition of property and equipment, net(8,171)(30,533)(6,888)
$10,837 $889 $(3,382)
Acquisition, integration and strategic initiatives — In 2023, costs incurred primarily related to severance, retention bonuses, strategic consulting fees and technology integration related to the acquisition of Del Taco. In 2022, costs incurred primarily related to advisory, legal, and consulting services relating to the acquisition and integration of Del Taco.
Cost of closed restaurant — Cost of closed restaurants primarily include ongoing costs associated with closed restaurants and cancelled project costs.
Operating restaurant impairment charges — In 2023, impairment charges included $4.4 million relating to under-performing Del Taco restaurants currently held for use. 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 2023, 2022 and 2021, accelerated depreciation primarily related to facility improvements, restaurant remodels, and information technology assets.
Gains on disposition of property and equipment, net — In 2023 and 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.