Jack in the Box (JACK) 10-Q 4 Aug 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Jul. 03, 2016	Jul. 29, 2016
Entity Information [Line Items]
Entity Registrant Name	JACK IN THE BOX INC /NEW/
Entity Central Index Key	807,882
Current Fiscal Year End Date	--10-02
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Jul. 3, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		32,678,688

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 03, 2016	Sep. 27, 2015
Current assets:
Cash and cash equivalents	$ 6,647	$ 17,743
Accounts and other receivables, net	61,990	47,975
Inventories	7,933	7,376
Prepaid expenses	38,064	16,240
Assets held for sale	19,546	15,516
Other current assets	2,073	3,106
Total current assets	136,253	107,956
Property and equipment, at cost	1,592,049	1,563,377
Less accumulated depreciation and amortization	(874,562)	(835,114)
Property and equipment, net	717,487	728,263
Intangible assets, net	14,177	14,765
Goodwill	149,007	149,027
Other assets, net	274,590	303,968
Total assets	1,291,514	1,303,979
Current liabilities:
Current maturities of long-term debt	26,286	26,677
Accounts payable	21,289	32,137
Accrued liabilities	173,764	170,575
Total current liabilities	221,339	229,389
Long-term debt, net of current maturities	869,982	688,579
Other long-term liabilities	367,668	370,058
Stockholders’ (deficit) equity:
Preferred stock $0.01 par value, 15,000,000 shares authorized, none issued	0	0
Common stock $0.01 par value, 175,000,000 shares authorized, 81,428,150 and 81,096,156 issued, respectively	814	811
Capital in excess of par value	421,195	402,986
Retained earnings	1,377,565	1,316,119
Accumulated other comprehensive loss	(145,616)	(132,530)
Treasury stock, at cost, 48,765,738 and 45,314,529 shares, respectively	(1,821,433)	(1,571,433)
Total stockholders’ (deficit) equity	(167,475)	15,953
Total liabilities and stockholders' equity	$ 1,291,514	$ 1,303,979

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 03, 2016	Sep. 27, 2015
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	175,000,000	175,000,000
Common stock, shares issued	81,428,150	81,096,156
Treasury stock at cost, shares	48,765,738	45,314,529

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Earnings - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Jul. 03, 2016	Jul. 05, 2015	Jul. 03, 2016	Jul. 05, 2015
Revenues:
Company restaurant sales		$ 278,829	$ 270,655	$ 903,842	$ 891,455
Franchise rental revenues		52,878	52,375	175,218	174,036
Franchise royalties and other		37,231	36,476	121,852	120,758
Revenues		368,938	359,506	1,200,912	1,186,249
Company restaurant costs:
Food and packaging		81,825	82,649	272,802	279,790
Payroll and employee benefits		76,910	72,896	250,954	241,648
Occupancy and other		59,118	56,103	196,344	187,602
Total company restaurant costs		217,853	211,648	720,100	709,040
Franchise occupancy expenses		38,848	39,087	128,475	130,821
Franchise support and other costs		3,654	3,449	12,423	11,915
Selling, general and administrative expenses		42,768	50,986	155,535	166,553
Impairment and other charges, net		10,519	3,758	14,598	8,068
(Gains) losses on the sale of company-operated restaurants		(409)	183	(1,224)	4,353
Total operating costs and expenses		313,233	309,111	1,029,907	1,030,750
Earnings from operations		55,705	50,395	171,005	155,499
Interest expense, net		7,613	4,504	22,699	13,937
Earnings from continuing operations and before income taxes		48,092	45,891	148,306	141,562
Income taxes		17,308	17,528	54,597	52,739
Earnings from continuing operations		30,784	28,363	93,709	88,823
Losses from discontinued operations, net of income tax benefit		(595)	(1,532)	(1,617)	(3,152)
Net earnings		$ 30,189	$ 26,831	$ 92,092	$ 85,671
Net earnings per share - basic:
Earnings from continuing operations (usd per share)		$ 0.94	$ 0.76	$ 2.75	$ 2.34
Losses from discontinued operations (usd per share)		(0.02)	(0.04)	(0.05)	(0.08)
Net earnings per share (1)	[1]	0.92	0.72	2.70	2.26
Net earnings per share - diluted:
Earnings from continuing operations (usd per share)		0.93	0.75	2.72	2.30
Losses from discontinued operations (usd per share)		(0.02)	(0.04)	(0.05)	(0.08)
Net earnings per share (1)	[1]	$ 0.91	$ 0.71	$ 2.67	$ 2.22
Weighted-average shares outstanding:
Basic (in shares)		32,642	37,106	34,073	37,980
Diluted (in shares)		33,016	37,661	34,469	38,630
Cash dividends declared per common share		$ 0.30	$ 0.30	$ 0.90	$ 0.70
[1]	(1)Earnings per share may not add due to rounding.

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 03, 2016	Jul. 05, 2015	Jul. 03, 2016	Jul. 05, 2015
Net earnings	$ 30,189	$ 26,831	$ 92,092	$ 85,671
Net change in fair value of derivatives		(5,027)	(28,008)	(11,699)
Net loss reclassified to earnings		461	3,180	1,556
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, before Tax	(6,965)	(4,566)	(24,828)	(10,143)
Tax effect	2,696	1,748	9,610	3,883
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	(4,269)	(2,818)	(15,218)	(6,260)
Actuarial losses and prior service costs reclassified to earnings	1,050	2,276	3,498	7,587
Tax effect	(408)	(872)	(1,355)	(2,905)
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax	642	1,404	2,143	4,682
Foreign currency translation adjustments	2	(72)	(19)	(56)
Tax effect	0	24	8	19
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	2	(48)	(11)	(37)
Other comprehensive loss, net of tax	(3,625)	(1,462)	(13,086)	(1,615)
Comprehensive income	26,564	25,369	79,006	84,056
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member]
Net change in fair value of derivatives	(7,825)	(5,027)	(28,008)	(11,699)
Interest Expense [Member] | Interest Rate Swap [Member] | Designated as Hedging Instrument [Member]
Net loss reclassified to earnings	$ 860	$ 461	$ 3,180	$ 1,556

Condensed Consolidated Stateme6

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Jul. 03, 2016	Jul. 05, 2015
Cash flows from operating activities:
Net earnings	$ 92,092	$ 85,671
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	70,314	68,205
Deferred finance cost amortization	2,049	1,690
Excess tax benefits from share-based compensation arrangements	(3,822)	(17,781)
Deferred income taxes	15,672	(4,046)
Share-based compensation expense	9,220	10,041
Pension and postretirement expense	10,374	14,423
Gains on cash surrender value of company-owned life insurance	(5,008)	(1,960)
(Gains) losses on the sale of company-operated restaurants	(1,224)	4,353
Losses on the disposition of property and equipment	2,295	1,074
Impairment charges and other	2,928	4,813
Changes in assets and liabilities:
Accounts and other receivables	(16,333)	(6,895)
Inventories	(557)	33
Prepaid expenses and other current assets	(7,677)	20,760
Accounts payable	(7,466)	690
Accrued liabilities	1,534	4,215
Pension and postretirement contributions	(14,700)	(14,359)
Other	(2,992)	(5,782)
Cash flows provided by operating activities	146,699	165,145
Cash flows from investing activities:
Purchases of property and equipment	(74,971)	(54,832)
Purchases of assets intended for sale and leaseback	(5,593)	(8,323)
Proceeds from the sale and leaseback of assets	7,748	0
Proceeds from the sale of company-operated restaurants	1,434	2,651
Collections on notes receivable	3,237	5,648
Acquisitions of franchise-operated restaurants	324	0
Other	51	1,888
Cash flows used in investing activities	(67,770)	(52,968)
Cash flows from financing activities:
Borrowings on revolving credit facilities	576,000	742,000
Repayments of borrowings on revolving credit facilities	(376,000)	(698,000)
Proceeds from issuance of debt	0	300,000
Principal repayments on debt	(19,651)	(198,217)
Debt issuance costs	0	(1,942)
Dividends paid on common stock	(30,513)	(26,556)
Proceeds from issuance of common stock	5,093	14,590
Repurchases of common stock	(250,000)	(254,668)
Excess tax benefits from share-based compensation arrangements	3,822	17,781
Change in book overdraft	1,213	0
Cash flows used in financing activities	(90,036)	(105,012)
Effect of exchange rate changes on cash and cash equivalents	11	(37)
Net (decrease) increase in cash and cash equivalents	(11,096)	7,128
Cash and cash equivalents at beginning of period	17,743	10,578
Cash and cash equivalents at end of period	$ 6,647	$ 17,706

Basis Of Presentation

Basis Of Presentation	9 Months Ended
	Jul. 03, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis Of Presentation	BASIS OF PRESENTATION Nature of operations — Founded in 1951, Jack in the Box Inc. (the “Company”) operates and franchises Jack in the Box ® quick-service restaurants and Qdoba Mexican Eats ® (“Qdoba”) fast-casual restaurants. The following table summarizes the number of restaurants as of the end of each period: July 3, July 5, Jack in the Box: Company-operated 415 413 Franchise 1,839 1,835 Total system 2,254 2,248 Qdoba: Company-operated 344 314 Franchise 344 334 Total system 688 648 References to the Company throughout these Notes to Condensed Consolidated Financial Statements are made using the first person notations of “we,” “us” and “our.” Basis of presentation — The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles and the rules and regulations of the Securities and Exchange Commission (“SEC”). During fiscal 2012, we entered into an agreement to outsource our Jack in the Box distribution business. In the third quarter of fiscal 2013, we closed 62 Qdoba restaurants (the “2013 Qdoba Closures”) as part of a comprehensive Qdoba market performance review. The results of operations for our distribution business and for the 2013 Qdoba Closures are reported as discontinued operations for all periods presented. Refer to Note 2, Discontinued Operations , for additional information. Unless otherwise noted, amounts and disclosures throughout these Notes to Condensed Consolidated Financial Statements relate to our continuing operations. In our opinion, all adjustments considered necessary for a fair presentation of financial condition and results of operations for these interim periods have been included. Operating results for one interim period are not necessarily indicative of the results for any other interim period or for the full year. These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in our Annual Report on Form 10-K for the fiscal year ended September 27, 2015 (“2015 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2015 Form 10-K with the exception of a new accounting pronouncement adopted in fiscal 2016 which is described below. Principles of consolidation — The condensed consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries and the accounts of any variable interest entities (“VIEs”) where we are deemed the primary beneficiary. All significant intercompany accounts and transactions are eliminated. The financial results and position of our VIE are immaterial to our condensed consolidated financial statements. Reclassifications and adjustments — Certain prior year amounts in the condensed consolidated financial statements have been reclassified to conform to the fiscal 2016 presentation. In our 2015 Form 10-K, on our consolidated statements of earnings, we began to separately state our franchise revenues derived from rentals and those derived from royalties and other. To provide clarity, we additionally separately stated the associated rental expense, and depreciation and amortization related to the rental income received from franchisees. For comparison purposes, we have reclassified prior year franchise revenue and franchise costs line items to reflect the new method of presentation in our accompanying condensed consolidated statements of earnings. Fiscal year — Our fiscal year is 52 or 53 weeks ending the Sunday closest to September 30 . Fiscal year 2016 includes 53 weeks, while fiscal year 2015 includes 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks, with the exception of the fourth quarter of fiscal 2016, which includes 13 weeks. All comparisons between 2016 and 2015 refer to the 12-weeks (“quarter”) and 40-weeks (“year-to-date”) ended July 3, 2016 and July 5, 2015 , respectively, unless otherwise indicated. Use of estimates — In preparing the condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates. Effect of new accounting pronouncements — In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue Recognition - Revenue from Contracts with Customers (Topic 606) , which provides a comprehensive new revenue recognition model that requires an entity to recognize revenue in an amount that reflects the consideration the entity expects to receive for the transfer of promised goods or services to its customers. The standard also requires additional disclosure regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. Further, in March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net), which clarifies the guidance in ASU No. 2014-09 when evaluating when another party, along with the entity, is involved in providing a good or service to a customer. In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing , which clarifies the guidance in ASU No. 2014-09 regarding assessing whether promises to transfer goods or services are distinct, and whether an entity's promise to grant a license provides a customer with a right to use, or right to access the entity's intellectual property. All standards are effective for annual periods beginning after December 15, 2017, and interim periods within that reporting period. As such, we will be required to adopt these standards in the first quarter of fiscal 2019. These standards are to be applied retrospectively or using a cumulative effect transition method, and early adoption is not permitted. We are currently evaluating which transition method to use and the effect that these standards will have on our consolidated financial statements and related disclosures. In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes , which simplifies the presentation of deferred income taxes. This standard requires deferred tax liabilities and assets to be classified as noncurrent in a classified statement of financial position. This standard is effective prospectively or retrospectively for all periods presented for annual and interim periods beginning after December 15, 2017, with early adoption permitted. We early adopted this standard in the first quarter of 2016 and the prior period was retrospectively adjusted, resulting in a $40.0 million reclassification of current deferred income taxes to other assets, net on our September 27, 2015 condensed consolidated balance sheet. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) , which requires a lessee to recognize assets and liabilities on the balance sheet for those leases classified as operating leases under previous guidance. This standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. This standard requires adoption based upon a modified retrospective transition approach, with early adoption permitted. We are currently evaluating the impact this standard will have on our consolidated financial statements and related disclosures. In March 2016, the FASB issued ASU No. 2016-04, Liabilities-Extinguishment of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products , which is designed to provide guidance and eliminate diversity in the accounting for the derecognition of financial liabilities related to certain prepaid stored-value products using a revenue-like breakage model. This standard is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with early adoption permitted. This standard is to be applied retrospectively or using a cumulative effect transition method as of the date of adoption. We are currently evaluating which transition method to use, but believe the impact this standard will have on our consolidated financial statements and related disclosures will be immaterial upon adoption. In March 2016, the FASB issued ASU No. 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This standard is intended to simplify various aspects of accounting for share-based compensation arrangements, including the income tax impact, classification on the statement of cash flows and forfeitures. This standard is effective for annual reporting periods beginning after December 15, 2016, and interim periods within that reporting period, with early adoption permitted. We are currently evaluating the impact of the standard on our consolidated financial statements and related disclosures.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Jul. 03, 2016
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	DISCONTINUED OPERATIONS Distribution business — During fiscal 2012, we entered into an agreement with a third party distribution service provider pursuant to a plan approved by our Board of Directors to sell our Jack in the Box distribution business. During the first quarter of fiscal 2013, we completed the transition of our distribution centers. The operations and cash flows of the business have been eliminated and in accordance with the provisions of the FASB authoritative guidance on the presentation of financial statements, the results are reported as discontinued operations for all periods presented. In 2016 and 2015, results of discontinued operations were immaterial for both periods. Our liability for lease commitments related to our distribution centers is included in accrued liabilities and other long-term liabilities, and was $0.1 million and $0.2 million as of July 3, 2016 and September 27, 2015 , respectively. The lease commitment balances relate to one distribution center lease that expires in fiscal 2017 and is currently subleased at a loss. 2013 Qdoba Closures — During the third quarter of fiscal 2013, we closed 62 Qdoba restaurants. The decision to close these restaurants was based on a comprehensive analysis that took into consideration levels of return on investment and other key operating performance metrics. Since the closed locations were not predominantly located near those remaining in operation, we did not expect the majority of cash flows and sales lost from these closures to be recovered. In addition, we did not anticipate any ongoing involvement or significant direct cash flows from the closed stores. Therefore, in accordance with the provisions of the FASB authoritative guidance on the presentation of financial statements , the results of operations for these restaurants are reported as discontinued operations for all periods presented. The following table summarizes the results related to the 2013 Qdoba Closures for each period ( in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Unfavorable lease commitment adjustments $ (675 ) $ (1,749 ) $ (2,143 ) $ (3,945 ) Bad debt expense related to subtenants (225 ) (311 ) (349 ) (311 ) Ongoing facility related costs (2 ) (37 ) (72 ) (164 ) Broker commissions — (58 ) (21 ) (200 ) Loss before income tax benefit $ (902 ) $ (2,155 ) $ (2,585 ) $ (4,620 ) We do not expect the remaining costs to be incurred related to these closures to be material; however, our estimates related to our future lease obligations, primarily the sublease income we anticipate, are subject to a high degree of judgment and may differ from actual sublease income due to changes in economic conditions, desirability of the sites and other factors. Our liability for lease commitments related to the 2013 Qdoba Closures is included in accrued liabilities and other long-term liabilities, and changed as follows in 2016 ( in thousands ): Balance as of September 27, 2015 $ 4,256 Adjustments (1) 2,143 Cash payments (2,965 ) Balance as of July 3, 2016 (2) $ 3,434 ____________________________ (1) Adjustments relate to revisions to certain sublease and cost assumptions due to changes in market conditions, as well as a charge to terminate one lease agreement, and includes interest expense. (2) The weighted average remaining lease term related to these commitments is approximately three years.

Summary Of Refranchisings, Fran

Summary Of Refranchisings, Franchisee Development And Acquisitions	9 Months Ended
	Jul. 03, 2016
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
Summary Of Refranchisings, Franchisee Development And Acquisitions	SUMMARY OF REFRANCHISINGS, FRANCHISEE DEVELOPMENT AND ACQUISITIONS Refranchisings and franchisee development — The following is a summary of the number of restaurants sold to franchisees, the number of restaurants developed by franchisees, and the related fees and gains (losses) recognized ( dollars in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Restaurants sold to Jack in the Box franchisees — — 1 21 New restaurants opened by franchisees: Jack in the Box 4 1 9 12 Qdoba 1 4 11 15 Initial franchise fees $ 205 $ 130 $ 710 $ 1,113 Proceeds from the sale of company-operated restaurants (1) $ 413 $ 21 $ 1,434 $ 2,651 Net assets sold (primarily property and equipment) — (204 ) (196 ) (2,638 ) Goodwill related to the sale of company-operated restaurants (5 ) — (15 ) (32 ) Other (2) 1 — 1 (4,334 ) Gains (losses) on the sale of company-operated restaurants $ 409 $ (183 ) $ 1,224 $ (4,353 ) ____________________________ (1) Amounts in 2016 and 2015 include additional proceeds recognized upon the extension of the underlying franchise and lease agreements related to restaurants sold in a prior year of $0.4 million and $0.1 million , respectively, in the quarter, and $1.4 million and $0.2 million , respectively, year-to-date. (2) Amounts in 2015 include lease commitment charges related to restaurants closed in connection with the sale of the related market, and charges for operating restaurant leases with lease commitments in excess of our sublease rental income. Franchise acquisitions — During year-to-date 2016 and 2015, we acquired one and seven Jack in the Box 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). In all periods presented, acquisitions were not material to our condensed consolidated financial statements.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Jul. 03, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS Financial assets and liabilities — The following table presents our financial assets and liabilities measured at fair value on a recurring basis ( in thousands ): Total Quoted Prices in Active Markets for Identical Assets (3) (Level 1) Significant Other Observable Inputs (3) (Level 2) Significant Unobservable Inputs (3) (Level 3) Fair value measurements as of July 3, 2016: Non-qualified deferred compensation plan (1) $ (37,287 ) $ (37,287 ) $ — $ — Interest rate swaps (Note 5) (2) (51,202 ) — (51,202 ) — Total liabilities at fair value $ (88,489 ) $ (37,287 ) $ (51,202 ) $ — Fair value measurements as of September 27, 2015: Non-qualified deferred compensation plan (1) $ (35,003 ) $ (35,003 ) $ — $ — Interest rate swaps (Note 5) (2) (26,374 ) — (26,374 ) — Total liabilities at fair value $ (61,377 ) $ (35,003 ) $ (26,374 ) $ — ____________________________ (1) We maintain an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. (2) We entered into interest rate swaps to reduce our exposure to rising interest rates on our variable rate debt. The fair values of our interest rate swaps are based upon Level 2 inputs which include valuation models as reported by our counterparties. The key inputs for the valuation models are quoted market prices, discount rates and forward yield curves. (3) We did not have any transfers in or out of Level 1, 2 or 3. The fair values of our debt instruments are based on the amount of future cash flows associated with each instrument discounted using our borrowing rate. At July 3, 2016 , the carrying value of all financial instruments was not materially different from fair value, as the borrowings are prepayable without penalty. The estimated fair values of our capital lease obligations approximated their carrying values as of July 3, 2016 . Non-financial assets and liabilities — Our non-financial instruments, which primarily consist of property and equipment, goodwill and intangible assets, are reported at carrying value and are not required to be measured at fair value on a recurring basis. However, on an annual basis or whenever events or changes in circumstances indicate that their carrying value may not be recoverable, non-financial instruments are assessed for impairment. If applicable, the carrying values are written down to fair value. In connection with our impairment reviews performed during 2016, we recorded an impairment charge of $0.6 million related to one underperforming Qdoba restaurant which is currently held for use. No other fair value adjustments were required. Refer to Note 6, Impairment and Other Charges, Net for additional information regarding impairment charges.

Derivative Instruments

Derivative Instruments	9 Months Ended
	Jul. 03, 2016
Derivative Instruments and Hedges, Assets [Abstract]
Derivative Instruments	DERIVATIVE INSTRUMENTS Objectives and strategies — We are exposed to interest rate volatility with regard to our variable rate debt. In April 2014, to reduce our exposure to rising interest rates, we entered into nine forward-starting interest rate swap agreements that effectively convert $300.0 million of our variable rate borrowings to a fixed rate basis from October 2014 through October 2018. In June 2015, we entered into 11 forward-starting interest rate swap agreements that effectively convert an additional $200.0 million of our variable rate borrowings, and future expected variable rate borrowings, to a fixed rate from October 2015 through October 2018, and $500.0 million from October 2018 through October 2022. These agreements have been designated as cash flow hedges in accordance with the provisions of the FASB authoritative guidance for derivatives and hedging. To the extent that they are effective in offsetting the variability of the hedged cash flows, changes in the fair values of the derivatives are not included in earnings, but are included in other comprehensive income (“OCI”). These changes in fair value are subsequently reclassified into net earnings as a component of interest expense as the hedged interest payments are made on our variable rate debt. Financial position — The following derivative instruments were outstanding as of the end of each period ( in thousands ): Balance Sheet Location Fair Value July 3, September 27, 2015 Derivatives designated as cash flow hedging instruments: Interest rate swaps (Note 4) Accrued liabilities $ (5,237 ) $ (3,379 ) Interest rate swaps (Note 4) Other long-term liabilities (45,965 ) (22,995 ) Total derivatives $ (51,202 ) $ (26,374 ) Financial performance — The following is a summary of the OCI activity related to our interest rate swap derivative instruments ( in thousands ): Location of Loss in Income Quarter Year-to-date July 3, July 5, July 3, July 5, Loss recognized in OCI N/A $ (7,825 ) $ (5,027 ) $ (28,008 ) $ (11,699 ) Loss reclassified from accumulated OCI into net earnings Interest expense, net $ 860 $ 461 $ 3,180 $ 1,556 Amounts reclassified from accumulated OCI into interest expense represent payments made to the counterparties for the effective portions of the interest rate swaps. During the periods presented, our interest rate swaps had no hedge ineffectiveness.

Impairment and other charges, n

Impairment and other charges, net	9 Months Ended
	Jul. 03, 2016
Restructuring and Related Activities [Abstract]
Schedule of Impairment and Other Charges Net [Text Block]	6. IMPAIRMENT AND OTHER CHARGES, NET Impairment and other charges, net in the accompanying condensed consolidated statements of earnings is comprised of the following ( in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Restructuring costs $ 7,744 $ 10 $ 7,744 $ 29 Costs of closed restaurants (primarily lease obligations) and other 914 886 2,489 2,645 Accelerated depreciation 673 2,610 1,531 4,749 Losses on the disposition of property and equipment, net 637 228 2,283 580 Restaurant impairment charges 551 24 551 65 $ 10,519 $ 3,758 $ 14,598 $ 8,068 Restructuring costs — Restructuring charges in the third quarter of 2016 are the result of a plan to reduce our general and administrative costs. This plan includes a comprehensive review of our organizational structure, with management identifying cost saving initiatives from workforce reductions, relocation of our Qdoba corporate support center, refranchising initiatives, and information technology consolidation across both brands. Charges consist primarily of employee severance pay and facility closing costs. The following is a summary of our restructuring costs in both periods of 2016 (in thousands) : Employee severance and related costs $ 6,487 Facility closing costs 847 Other 410 $ 7,744 Approximately $1.8 million and $4.4 million of the 2016 restructuring costs are related to our Jack in the Box and Qdoba restaurant operating segments, respectively, and approximately $1.5 million is related to shared services functions. We currently expect to incur $10.0 million to $13.0 million in pre-tax charges in connection with our restructuring plan during fiscal 2016. At this time, we are unable to estimate additional charges to be incurred subsequent to 2016. As of July 3, 2016, $4.6 million in accrued severance costs are included in accrued liabilities. Restaurant closing costs — Costs of closed restaurants primarily consist of future lease commitments and expected ancillary costs, net of anticipated sublease rentals. Accrued restaurant closing costs, included in accrued liabilities and other long-term liabilities, changed as follows during 2016 ( in thousands ): Balance as of September 27, 2015 $ 9,707 Additions 310 Adjustments (1) 707 Interest expense 1,084 Cash payments (4,044 ) Balance as of July 3, 2016 (2) $ 7,764 ___________________________ (1) Adjustments relate primarily to revisions of certain sublease and cost assumptions. Our estimates related to our future lease obligations, primarily the sublease income we anticipate, are subject to a high degree of judgment and may differ from actual sublease income due to changes in economic conditions, desirability of the sites and other factors. (2) The weighted average remaining lease term related to these commitments is approximately five years. 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 2016 and 2015, accelerated depreciation primarily relates to expenses at our Jack in the Box company-operated restaurants for exterior facility enhancements and the replacement of technology equipment, and in 2015, the replacement of beverage equipment. In the third quarter of 2015, we recognized a $2.2 million charge related to the replacement of our beverage equipment at Jack in the Box restaurants. Disposition of property and equipment — Disposal costs primarily relate to gains or losses recognized upon the sale of closed restaurant properties. In the second quarter of 2015, losses on the disposition of property and equipment included a gain of $0.9 million from the resolution of one eminent domain matter involving a Jack in the Box restaurant. Restaurant impairment charges — When events and circumstances indicate that our long-lived assets might be impaired and their carrying amount is greater than the undiscounted cash flows we expect to generate from such assets, we recognize an impairment loss as the amount by which the carrying value exceeds the fair value of the assets. Impairment charges in 2016 and 2015 were not material to our condensed consolidated financial statements.

Income Taxes

Income Taxes	9 Months Ended
	Jul. 03, 2016
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The 2016 income tax provisions reflect tax rates of 36.0% in the quarter and 36.8% year-to-date, compared with 38.2% and 37.3% , respectively, in 2015. In the quarter and year-to-date periods, the major components of the change in tax rates were the timing and amounts of gains or losses on insurance products used to fund certain non-qualified retirement plans which are excluded from taxable income, the impact of which was partially offset by an increase in the Company’s state tax rate. The quarter tax rates additionally reflect the completion of the federal and state income tax returns filed during their respective quarters and the conclusion of a state audit during the prior year quarter. The final annual tax rate cannot be determined until the end of the fiscal year; therefore, the actual 2016 rate could differ from our current estimates. We file income tax returns in the United States and all state and local jurisdictions in which we operate that impose an income tax. The federal statute of limitations has not expired for fiscal years 2013 and forward. The statutes of limitations for California and Texas, which constitute the Company’s major state tax jurisdictions, have not expired for fiscal years 2011 and forward.

Retirement Plans

Retirement Plans	9 Months Ended
	Jul. 03, 2016
Pension and Other Postretirement Benefit Expense [Abstract]
Retirement Plans	RETIREMENT PLANS Defined benefit pension plans — We sponsor two defined benefit pension plans: a qualified plan covering substantially all full-time Jack in the Box employees hired prior to January 1, 2011 , and an unfunded supplemental executive plan which provides certain employees additional pension benefits and was closed to new participants effective January 1, 2007 . In fiscal 2011, the Board of Directors approved the sunset of our qualified plan whereby participants no longer accrue benefits effective December 31, 2015 . Benefits under both plans are based on the employees’ years of service and compensation over defined periods of employment. Postretirement healthcare plans — We also sponsor two healthcare plans, closed to new participants, that provide postretirement medical benefits to certain employees who have met minimum age and service requirements. The plans are contributory, with retiree contributions adjusted annually, and contain other cost-sharing features such as deductibles and coinsurance. Net periodic benefit cost — The components of net periodic benefit cost in each period were as follows ( in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Defined benefit pension plans: Interest cost $ 5,579 $ 5,237 $ 18,599 $ 17,457 Service cost 1,212 1,908 4,040 6,360 Expected return on plan assets (5,020 ) (5,370 ) (16,735 ) (17,901 ) Actuarial loss (1) 943 2,172 3,144 7,240 Amortization of unrecognized prior service costs (1) 56 62 185 207 Net periodic benefit cost $ 2,770 $ 4,009 $ 9,233 $ 13,363 Postretirement healthcare plans: Interest cost $ 292 $ 276 $ 972 $ 920 Actuarial loss (1) 51 42 169 140 Net periodic benefit cost $ 343 $ 318 $ 1,141 $ 1,060 ___________________________ (1) Amounts were reclassified from accumulated OCI into net earnings as a component of selling, general and administrative expenses. Future cash flows — Our policy is to fund our plans at or above the minimum required by law. As of January 1, 2015, the date of our last actuarial funding valuation, there was no minimum contribution funding requirement. Details regarding 2016 contributions are as follows ( in thousands ): Defined Benefit Pension Plans Postretirement Healthcare Plans Net year-to-date contributions $ 13,738 $ 962 Remaining estimated net contributions during fiscal 2016 $ 65,700 to 85,700 $ 400 We continue to evaluate contributions to our qualified defined benefit pension plan based on changes in pension assets as a result of asset performance in the current market, the economic environment and regulatory fees. Based on our evaluations, we plan to accelerate $60.0 million to $80.0 million in pension plan contributions in the fourth quarter of 2016 to reduce our exposure to Pension Benefit Guaranty Corporation variable-rate premiums that are paid on the unfunded portion of our qualified pension plan liability.

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Jul. 03, 2016
Share-based Compensation [Abstract]
Share-Based Compensation	SHARE-BASED COMPENSATION We offer share-based compensation plans to attract, retain and motivate key officers, employees and non-employee directors. During year-to-date 2016 , we granted the following shares related to our share-based compensation awards: Nonvested stock units 140,794 Stock options 99,923 Performance share awards 32,970 The components of share-based compensation expense recognized in each period are as follows ( in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Nonvested stock units $ 745 $ 723 $ 4,472 $ 4,105 Stock options 316 585 2,039 2,139 Performance share awards 238 1,335 2,372 3,407 Nonvested stock awards 20 31 67 127 Deferred compensation for non-management directors — — 270 263 Total share-based compensation expense $ 1,319 $ 2,674 $ 9,220 $ 10,041

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Jul. 03, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity	STOCKHOLDERS’ EQUITY Repurchases of common stock — During year-to-date 2016, we repurchased 3.5 million common shares at an aggregate cost of $250.0 million . As of July 3, 2016 , there was $150.0 million remaining under stock-buyback programs which expire in November 2017. Dividends — During year-to-date 2016, the Board of Directors declared three cash dividends of $0.30 per common share which were paid on June 7, 2016, March 14, 2016 and December 22, 2015 to shareholders of record as of the close of business on May 24, 2016, March 1, 2016 and December 9, 2015, respectively, and totaled $30.7 million . Future dividends are subject to approval by our Board of Directors.

Average Shares Outstanding

Average Shares Outstanding	9 Months Ended
	Jul. 03, 2016
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Average Shares Outstanding	AVERAGE SHARES OUTSTANDING Our basic earnings per share calculation is computed based on the weighted-average number of common shares outstanding. Our diluted earnings per share calculation is computed based on the weighted-average number of common shares outstanding adjusted by the number of additional shares that would have been outstanding had the potentially dilutive common shares been issued. Potentially dilutive common shares include stock options, nonvested stock awards and units and non-management director stock equivalents. Performance share awards are included in the average diluted shares outstanding each period if the performance criteria have been met at the end of the respective periods. The following table reconciles basic weighted-average shares outstanding to diluted weighted-average shares outstanding ( in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Weighted-average shares outstanding – basic 32,642 37,106 34,073 37,980 Effect of potentially dilutive securities: Stock options 145 213 161 301 Nonvested stock awards and units 176 196 182 197 Performance share awards 53 146 53 152 Weighted-average shares outstanding – diluted 33,016 37,661 34,469 38,630 Excluded from diluted weighted-average shares outstanding: Antidilutive 170 99 176 85 Performance conditions not satisfied at the end of the period 61 23 61 17

Contingencies and Legal Matters

Contingencies and Legal Matters	9 Months Ended
	Jul. 03, 2016
Legal Matters and Contingencies [Abstract]
Legal Matters and Contingencies [Text Block]	CONTINGENCIES AND LEGAL MATTERS Legal matters — The Company assesses contingencies, including litigation contingencies, to determine the degree of probability and range of possible loss for potential accrual in its financial statements. An estimated loss contingency is accrued in the financial statements if it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. Because litigation is inherently unpredictable, assessing contingencies is highly subjective and requires judgments about future events. When evaluating litigation contingencies, we may be unable to provide a meaningful estimate due to a number of factors, including the procedural status of the matter in question, the availability of appellate remedies, insurance coverage related to the claim or claims in question, the presence of complex or novel legal theories, and/or the ongoing discovery and development of information important to the matter. In addition, damage amounts claimed in litigation against us may be unsupported, exaggerated or unrelated to possible outcomes, and as such are not meaningful indicators of our potential liability or financial exposure. We regularly review contingencies to determine the adequacy of the accruals and related disclosures. The ultimate amount of loss may differ from these estimates. Gessele v. Jack in the Box Inc. — In August 2010, five former employees instituted litigation in federal court in Oregon alleging claims under the federal Fair Labor Standards Act and Oregon wage and hour laws. The plaintiffs alleged that the Company failed to pay non-exempt employees for certain meal breaks and improperly made payroll deductions for shoe purchases and for workers’ compensation expenses, and later added additional claims relating to timing of final pay and related wage and hour claims involving employees of a franchisee. The most recent complaint seeks damages of $45.0 million but does not provide a basis for that amount. In fiscal 2012, we accrued for a single claim for which we believe a loss is both probable and estimable; this accrued loss contingency did not have a material effect on our results of operations. We have not established a loss contingency accrual for those claims as to which we believe liability is not probable or estimable, and we plan to vigorously defend against this lawsuit. Nonetheless, an unfavorable resolution of this matter in excess of our current accrued loss contingencies could have a material adverse effect on our business, results of operations, liquidity or financial condition. Other legal matters — In addition to the matter described above, we are subject to normal and routine litigation brought by former, current or prospective employees, customers, franchisees, vendors, landlords, shareholders or others. We intend to defend ourselves in any such matters. Some of these matters may be covered, at least in part, by insurance. Our insurance liability (undiscounted) and reserves are established in part by using independent actuarial estimates of expected losses for reported claims and for estimating claims incurred but not reported. Our estimated liability for general liability and workers’ compensation claims, which exceeded our self-insurance retention limits by $25.8 million as of September 27, 2015, was reduced by $21.7 million in 2016 due to a judgment paid by our insurance providers. We expect to be fully covered by our insurance providers for any amounts that may exceed our self-insurance retention limits during fiscal 2016. We believe that the ultimate determination of liability in connection with legal claims pending against us, if any, in excess of amounts already provided for such matters in the condensed consolidated financial statements, will not have a material adverse effect on our business, our annual results of operations, liquidity or financial position; however, it is possible that our business, results of operations, liquidity, or financial condition could be materially affected in a particular future reporting period by the unfavorable resolution of one or more matters or contingencies during such period.

Segment Reporting

Segment Reporting	9 Months Ended
	Jul. 03, 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 a reportable operating segment. This segment reporting structure reflects our current management structure, internal reporting method and financial information used in deciding how to allocate our 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 services 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 period ( in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Revenues by segment: Jack in the Box restaurant operations $ 264,493 $ 263,339 $ 876,138 $ 884,734 Qdoba restaurant operations 104,445 96,167 324,774 301,515 Consolidated revenues $ 368,938 $ 359,506 $ 1,200,912 $ 1,186,249 Earnings from operations by segment: Jack in the Box restaurant operations $ 69,528 $ 62,355 $ 218,364 $ 207,523 Qdoba restaurant operations 14,172 13,805 33,532 37,265 Shared services and unallocated costs (28,404 ) (25,582 ) (82,115 ) (84,936 ) Gains (losses) on the sale of company-operated restaurants 409 (183 ) 1,224 (4,353 ) Consolidated earnings from operations 55,705 50,395 171,005 155,499 Interest expense, net 7,613 4,504 22,699 13,937 Consolidated earnings from continuing operations and before income taxes $ 48,092 $ 45,891 $ 148,306 $ 141,562 Total depreciation expense by segment: Jack in the Box restaurant operations $ 14,877 $ 14,737 $ 50,409 $ 49,051 Qdoba restaurant operations 4,536 3,864 14,403 13,179 Shared services and unallocated costs 1,401 1,573 4,936 5,445 Consolidated depreciation expense $ 20,814 $ 20,174 $ 69,748 $ 67,675 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. The following table provides detail of the change in the balance of goodwill for each of our reportable segments ( in thousands ): Jack in the Box Qdoba Total Balance at September 27, 2015 $ 48,430 $ 100,597 $ 149,027 Disposals (20 ) — (20 ) Balance at July 3, 2016 $ 48,410 $ 100,597 $ 149,007 Refer to Note 3, Summary of Refranchisings, Franchisee Development and Acquisitions , for information regarding the transactions resulting in the changes in goodwill.

Supplemental Consolidated Cash

Supplemental Consolidated Cash Flow Information	9 Months Ended
	Jul. 03, 2016
Supplemental Cash Flow Information [Abstract]
Supplemental Consolidated Cash Flow Information	SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION ( in thousands ) Year-to-date July 3, July 5, Cash paid during the year for: Interest, net of amounts capitalized $ (22,919 ) $ (13,433 ) Income tax payments $ (33,453 ) $ (18,685 ) Non-cash transactions: Equipment capital lease obligations incurred $ 702 $ 4,894 Decrease in accrued treasury stock repurchases $ — $ (3,112 ) Increase in dividends accrued or converted to common stock equivalents $ 163 $ 121 (Decrease) increase in obligations for purchases of property and equipment $ (4,882 ) $ 53

Supplemental Consolidated Balan

Supplemental Consolidated Balance Sheet Information	9 Months Ended
	Jul. 03, 2016
Balance Sheet Related Disclosures [Abstract]
Supplemental Consolidated Balance Sheet Information	SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION (in thousands) July 3, September 27, Accounts and other receivables, net: Trade $ 49,261 $ 36,990 Notes receivable 1,526 1,726 Other 13,980 10,814 Allowance for doubtful accounts (2,777 ) (1,555 ) $ 61,990 $ 47,975 Prepaid expenses: Prepaid income taxes $ 16,431 $ 7,645 Prepaid rent 14,404 318 Other 7,229 8,277 $ 38,064 $ 16,240 Other assets, net: Company-owned life insurance policies $ 104,521 $ 99,513 Deferred tax assets 101,253 118,184 Deferred rent receivable 47,205 45,330 Other 21,611 40,941 $ 274,590 $ 303,968 Accrued liabilities: Payroll and related taxes $ 46,002 $ 56,223 Insurance 38,237 35,370 Deferred rent 15,580 1,806 Advertising 12,024 20,692 Sales and property taxes 11,096 11,574 Deferred beverage funding 10,482 5,176 Gift card liability 5,273 4,608 Deferred franchise fees 1,165 1,198 Other 33,905 33,928 $ 173,764 $ 170,575 Other long-term liabilities: Defined benefit pension plans $ 172,641 $ 180,476 Straight-line rent accrual 46,875 46,807 Other 148,152 142,775 $ 367,668 $ 370,058

Subsequent Events

Subsequent Events	9 Months Ended
	Jul. 03, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	SUBSEQUENT EVENTS On July 28, 2016, the Board of Directors declared a cash dividend of $0.30 per common share, to be paid on August 29, 2016 to shareholders of record as of the close of business on August 16, 2016.

Basis Of Presentation (Policy)

Basis Of Presentation (Policy)	9 Months Ended
	Jul. 03, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations [Text Block]	Nature of operations — Founded in 1951, Jack in the Box Inc. (the “Company”) operates and franchises Jack in the Box ® quick-service restaurants and Qdoba Mexican Eats ® (“Qdoba”) fast-casual restaurants.
New Accounting Pronouncement, Early Adoption [Table Text Block]	Effect of new accounting pronouncements — In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue Recognition - Revenue from Contracts with Customers (Topic 606) , which provides a comprehensive new revenue recognition model that requires an entity to recognize revenue in an amount that reflects the consideration the entity expects to receive for the transfer of promised goods or services to its customers. The standard also requires additional disclosure regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. Further, in March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net), which clarifies the guidance in ASU No. 2014-09 when evaluating when another party, along with the entity, is involved in providing a good or service to a customer. In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing , which clarifies the guidance in ASU No. 2014-09 regarding assessing whether promises to transfer goods or services are distinct, and whether an entity's promise to grant a license provides a customer with a right to use, or right to access the entity's intellectual property. All standards are effective for annual periods beginning after December 15, 2017, and interim periods within that reporting period. As such, we will be required to adopt these standards in the first quarter of fiscal 2019. These standards are to be applied retrospectively or using a cumulative effect transition method, and early adoption is not permitted. We are currently evaluating which transition method to use and the effect that these standards will have on our consolidated financial statements and related disclosures. In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes , which simplifies the presentation of deferred income taxes. This standard requires deferred tax liabilities and assets to be classified as noncurrent in a classified statement of financial position. This standard is effective prospectively or retrospectively for all periods presented for annual and interim periods beginning after December 15, 2017, with early adoption permitted. We early adopted this standard in the first quarter of 2016 and the prior period was retrospectively adjusted, resulting in a $40.0 million reclassification of current deferred income taxes to other assets, net on our September 27, 2015 condensed consolidated balance sheet. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) , which requires a lessee to recognize assets and liabilities on the balance sheet for those leases classified as operating leases under previous guidance. This standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. This standard requires adoption based upon a modified retrospective transition approach, with early adoption permitted. We are currently evaluating the impact this standard will have on our consolidated financial statements and related disclosures. In March 2016, the FASB issued ASU No. 2016-04, Liabilities-Extinguishment of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products , which is designed to provide guidance and eliminate diversity in the accounting for the derecognition of financial liabilities related to certain prepaid stored-value products using a revenue-like breakage model. This standard is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with early adoption permitted. This standard is to be applied retrospectively or using a cumulative effect transition method as of the date of adoption. We are currently evaluating which transition method to use, but believe the impact this standard will have on our consolidated financial statements and related disclosures will be immaterial upon adoption. In March 2016, the FASB issued ASU No. 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This standard is intended to simplify various aspects of accounting for share-based compensation arrangements, including the income tax impact, classification on the statement of cash flows and forfeitures. This standard is effective for annual reporting periods beginning after December 15, 2016, and interim periods within that reporting period, with early adoption permitted. We are currently evaluating the impact of the standard on our consolidated financial statements and related disclosures.
Basis of presentation	Basis of presentation — The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles and the rules and regulations of the Securities and Exchange Commission (“SEC”). During fiscal 2012, we entered into an agreement to outsource our Jack in the Box distribution business. In the third quarter of fiscal 2013, we closed 62 Qdoba restaurants (the “2013 Qdoba Closures”) as part of a comprehensive Qdoba market performance review. The results of operations for our distribution business and for the 2013 Qdoba Closures are reported as discontinued operations for all periods presented. Refer to Note 2, Discontinued Operations , for additional information. Unless otherwise noted, amounts and disclosures throughout these Notes to Condensed Consolidated Financial Statements relate to our continuing operations. In our opinion, all adjustments considered necessary for a fair presentation of financial condition and results of operations for these interim periods have been included. Operating results for one interim period are not necessarily indicative of the results for any other interim period or for the full year. These financial statements should be read in conjunction with the consolidated financial statements and related notes contained in our Annual Report on Form 10-K for the fiscal year ended September 27, 2015 (“2015 Form 10-K”). The accounting policies used in preparing these condensed consolidated financial statements are the same as those described in our 2015 Form 10-K with the exception of a new accounting pronouncement adopted in fiscal 2016 which is described below.
Principles of consolidation	Principles of consolidation — The condensed consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries and the accounts of any variable interest entities (“VIEs”) where we are deemed the primary beneficiary. All significant intercompany accounts and transactions are eliminated. The financial results and position of our VIE are immaterial to our condensed consolidated financial statements.
Reclassification, Policy [Policy Text Block]	Reclassifications and adjustments — Certain prior year amounts in the condensed consolidated financial statements have been reclassified to conform to the fiscal 2016 presentation. In our 2015 Form 10-K, on our consolidated statements of earnings, we began to separately state our franchise revenues derived from rentals and those derived from royalties and other. To provide clarity, we additionally separately stated the associated rental expense, and depreciation and amortization related to the rental income received from franchisees. For comparison purposes, we have reclassified prior year franchise revenue and franchise costs line items to reflect the new method of presentation in our accompanying condensed consolidated statements of earnings.
Fiscal year	Fiscal year — Our fiscal year is 52 or 53 weeks ending the Sunday closest to September 30 . Fiscal year 2016 includes 53 weeks, while fiscal year 2015 includes 52 weeks. Our first quarter includes 16 weeks and all other quarters include 12 weeks, with the exception of the fourth quarter of fiscal 2016, which includes 13 weeks. All comparisons between 2016 and 2015 refer to the 12-weeks (“quarter”) and 40-weeks (“year-to-date”) ended July 3, 2016 and July 5, 2015 , respectively, unless otherwise indicated.
Use of estimates	Use of estimates — In preparing the condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles, management is required to make certain assumptions and estimates that affect reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingencies. In making these assumptions and estimates, management may from time to time seek advice and consider information provided by actuaries and other experts in a particular area. Actual amounts could differ materially from these estimates.

Basis Of Presentation (Tables)

Basis Of Presentation (Tables)	9 Months Ended
	Jul. 03, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary Of Number Of Restaurants	The following table summarizes the number of restaurants as of the end of each period: July 3, July 5, Jack in the Box: Company-operated 415 413 Franchise 1,839 1,835 Total system 2,254 2,248 Qdoba: Company-operated 344 314 Franchise 344 334 Total system 688 648 The following is a summary of the number of restaurants sold to franchisees, the number of restaurants developed by franchisees, and the related fees and gains (losses) recognized ( dollars in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Restaurants sold to Jack in the Box franchisees — — 1 21 New restaurants opened by franchisees: Jack in the Box 4 1 9 12 Qdoba 1 4 11 15 Initial franchise fees $ 205 $ 130 $ 710 $ 1,113 Proceeds from the sale of company-operated restaurants (1) $ 413 $ 21 $ 1,434 $ 2,651 Net assets sold (primarily property and equipment) — (204 ) (196 ) (2,638 ) Goodwill related to the sale of company-operated restaurants (5 ) — (15 ) (32 ) Other (2) 1 — 1 (4,334 ) Gains (losses) on the sale of company-operated restaurants $ 409 $ (183 ) $ 1,224 $ (4,353 ) ____________________________ (1) Amounts in 2016 and 2015 include additional proceeds recognized upon the extension of the underlying franchise and lease agreements related to restaurants sold in a prior year of $0.4 million and $0.1 million , respectively, in the quarter, and $1.4 million and $0.2 million , respectively, year-to-date. (2) Amounts in 2015 include lease commitment charges related to restaurants closed in connection with the sale of the related market, and charges for operating restaurant leases with lease commitments in excess of our sublease rental income.

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Jul. 03, 2016
Restructuring Cost and Reserve [Line Items]
Schedule of Restructuring and Related Costs	The following table summarizes the results related to the 2013 Qdoba Closures for each period ( in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Unfavorable lease commitment adjustments $ (675 ) $ (1,749 ) $ (2,143 ) $ (3,945 ) Bad debt expense related to subtenants (225 ) (311 ) (349 ) (311 ) Ongoing facility related costs (2 ) (37 ) (72 ) (164 ) Broker commissions — (58 ) (21 ) (200 ) Loss before income tax benefit $ (902 ) $ (2,155 ) $ (2,585 ) $ (4,620 )
Restructuring and Related Costs [Table Text Block]	The following is a summary of our restructuring costs in both periods of 2016 (in thousands) : Employee severance and related costs $ 6,487 Facility closing costs 847 Other 410 $ 7,744
Discontinued Operations [Member] | 2013 Qdoba Closures [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Costs [Table Text Block]	Our liability for lease commitments related to the 2013 Qdoba Closures is included in accrued liabilities and other long-term liabilities, and changed as follows in 2016 ( in thousands ): Balance as of September 27, 2015 $ 4,256 Adjustments (1) 2,143 Cash payments (2,965 ) Balance as of July 3, 2016 (2) $ 3,434 ____________________________ (1) Adjustments relate to revisions to certain sublease and cost assumptions due to changes in market conditions, as well as a charge to terminate one lease agreement, and includes interest expense. (2) The weighted average remaining lease term related to these commitments is approximately three years.

Summary Of Refranchisings, Fr26

Summary Of Refranchisings, Franchisee Development And Acquisitions (Tables)	9 Months Ended
	Jul. 03, 2016
Summary Of Refranchisings, Franchisee Development And Acquisitions [Abstract]
Number Of Restaurants Sold And Developed By Franchisees And Related Gains And Fees Recognized	The following table summarizes the number of restaurants as of the end of each period: July 3, July 5, Jack in the Box: Company-operated 415 413 Franchise 1,839 1,835 Total system 2,254 2,248 Qdoba: Company-operated 344 314 Franchise 344 334 Total system 688 648 The following is a summary of the number of restaurants sold to franchisees, the number of restaurants developed by franchisees, and the related fees and gains (losses) recognized ( dollars in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Restaurants sold to Jack in the Box franchisees — — 1 21 New restaurants opened by franchisees: Jack in the Box 4 1 9 12 Qdoba 1 4 11 15 Initial franchise fees $ 205 $ 130 $ 710 $ 1,113 Proceeds from the sale of company-operated restaurants (1) $ 413 $ 21 $ 1,434 $ 2,651 Net assets sold (primarily property and equipment) — (204 ) (196 ) (2,638 ) Goodwill related to the sale of company-operated restaurants (5 ) — (15 ) (32 ) Other (2) 1 — 1 (4,334 ) Gains (losses) on the sale of company-operated restaurants $ 409 $ (183 ) $ 1,224 $ (4,353 ) ____________________________ (1) Amounts in 2016 and 2015 include additional proceeds recognized upon the extension of the underlying franchise and lease agreements related to restaurants sold in a prior year of $0.4 million and $0.1 million , respectively, in the quarter, and $1.4 million and $0.2 million , respectively, year-to-date. (2) Amounts in 2015 include lease commitment charges related to restaurants closed in connection with the sale of the related market, and charges for operating restaurant leases with lease commitments in excess of our sublease rental income.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Jul. 03, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Assets And Liabilities Measured At Fair Value On Recurring Basis	The following table presents our financial assets and liabilities measured at fair value on a recurring basis ( in thousands ): Total Quoted Prices in Active Markets for Identical Assets (3) (Level 1) Significant Other Observable Inputs (3) (Level 2) Significant Unobservable Inputs (3) (Level 3) Fair value measurements as of July 3, 2016: Non-qualified deferred compensation plan (1) $ (37,287 ) $ (37,287 ) $ — $ — Interest rate swaps (Note 5) (2) (51,202 ) — (51,202 ) — Total liabilities at fair value $ (88,489 ) $ (37,287 ) $ (51,202 ) $ — Fair value measurements as of September 27, 2015: Non-qualified deferred compensation plan (1) $ (35,003 ) $ (35,003 ) $ — $ — Interest rate swaps (Note 5) (2) (26,374 ) — (26,374 ) — Total liabilities at fair value $ (61,377 ) $ (35,003 ) $ (26,374 ) $ — ____________________________ (1) We maintain an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments. (2) We entered into interest rate swaps to reduce our exposure to rising interest rates on our variable rate debt. The fair values of our interest rate swaps are based upon Level 2 inputs which include valuation models as reported by our counterparties. The key inputs for the valuation models are quoted market prices, discount rates and forward yield curves. (3) We did not have any transfers in or out of Level 1, 2 or 3.

Derivative Instruments (Tables)

Derivative Instruments (Tables)	9 Months Ended
	Jul. 03, 2016
Derivative Instruments and Hedges, Assets [Abstract]
Derivative Instruments Outstanding	The following derivative instruments were outstanding as of the end of each period ( in thousands ): Balance Sheet Location Fair Value July 3, September 27, 2015 Derivatives designated as cash flow hedging instruments: Interest rate swaps (Note 4) Accrued liabilities $ (5,237 ) $ (3,379 ) Interest rate swaps (Note 4) Other long-term liabilities (45,965 ) (22,995 ) Total derivatives $ (51,202 ) $ (26,374 )
Gains Or Losses Recognized On Interest Rate Swap Derivative Instruments	The following is a summary of the OCI activity related to our interest rate swap derivative instruments ( in thousands ): Location of Loss in Income Quarter Year-to-date July 3, July 5, July 3, July 5, Loss recognized in OCI N/A $ (7,825 ) $ (5,027 ) $ (28,008 ) $ (11,699 ) Loss reclassified from accumulated OCI into net earnings Interest expense, net $ 860 $ 461 $ 3,180 $ 1,556 Amounts reclassified from accumulated OCI into interest expense represent payments made to the counterparties for the effective portions of the interest rate swaps. During the periods presented, our interest rate swaps had no hedge ineffectiveness.

Impairment and other charges,29

Impairment and other charges, net (Tables)	9 Months Ended
	Jul. 03, 2016
Restructuring and Related Activities [Abstract]
Impairment Disposition Of Property And Equipment, Restaurant Closing Costs And Resturcturing	Impairment and other charges, net in the accompanying condensed consolidated statements of earnings is comprised of the following ( in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Restructuring costs $ 7,744 $ 10 $ 7,744 $ 29 Costs of closed restaurants (primarily lease obligations) and other 914 886 2,489 2,645 Accelerated depreciation 673 2,610 1,531 4,749 Losses on the disposition of property and equipment, net 637 228 2,283 580 Restaurant impairment charges 551 24 551 65 $ 10,519 $ 3,758 $ 14,598 $ 8,068
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Costs [Table Text Block]	The following is a summary of our restructuring costs in both periods of 2016 (in thousands) : Employee severance and related costs $ 6,487 Facility closing costs 847 Other 410 $ 7,744
Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Restaurant Closing Costs	Restaurant closing costs — Costs of closed restaurants primarily consist of future lease commitments and expected ancillary costs, net of anticipated sublease rentals. Accrued restaurant closing costs, included in accrued liabilities and other long-term liabilities, changed as follows during 2016 ( in thousands ): Balance as of September 27, 2015 $ 9,707 Additions 310 Adjustments (1) 707 Interest expense 1,084 Cash payments (4,044 ) Balance as of July 3, 2016 (2) $ 7,764 ___________________________ (1) Adjustments relate primarily to revisions of certain sublease and cost assumptions. Our estimates related to our future lease obligations, primarily the sublease income we anticipate, are subject to a high degree of judgment and may differ from actual sublease income due to changes in economic conditions, desirability of the sites and other factors. (2) The weighted average remaining lease term related to these commitments is approximately five years.

Retirement Plans (Tables)

Retirement Plans (Tables)	9 Months Ended
	Jul. 03, 2016
Pension and Other Postretirement Benefit Expense [Abstract]
Components Of Net Periodic Benefit Cost	The components of net periodic benefit cost in each period were as follows ( in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Defined benefit pension plans: Interest cost $ 5,579 $ 5,237 $ 18,599 $ 17,457 Service cost 1,212 1,908 4,040 6,360 Expected return on plan assets (5,020 ) (5,370 ) (16,735 ) (17,901 ) Actuarial loss (1) 943 2,172 3,144 7,240 Amortization of unrecognized prior service costs (1) 56 62 185 207 Net periodic benefit cost $ 2,770 $ 4,009 $ 9,233 $ 13,363 Postretirement healthcare plans: Interest cost $ 292 $ 276 $ 972 $ 920 Actuarial loss (1) 51 42 169 140 Net periodic benefit cost $ 343 $ 318 $ 1,141 $ 1,060 ___________________________ (1) Amounts were reclassified from accumulated OCI into net earnings as a component of selling, general and administrative expenses.
Schedule Of Defined Benefit Plan Contribution	Future cash flows — Our policy is to fund our plans at or above the minimum required by law. As of January 1, 2015, the date of our last actuarial funding valuation, there was no minimum contribution funding requirement. Details regarding 2016 contributions are as follows ( in thousands ): Defined Benefit Pension Plans Postretirement Healthcare Plans Net year-to-date contributions $ 13,738 $ 962 Remaining estimated net contributions during fiscal 2016 $ 65,700 to 85,700 $ 400

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended
	Jul. 03, 2016
Share-based Compensation [Abstract]
Schedule Of Share-Based Awards Granted	2016 , we granted the following shares related to our share-based compensation awards: Nonvested stock units 140,794 Stock options 99,923 Performance share awards 32,970
Components Of Share-Based Compensation Expense	The components of share-based compensation expense recognized in each period are as follows ( in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Nonvested stock units $ 745 $ 723 $ 4,472 $ 4,105 Stock options 316 585 2,039 2,139 Performance share awards 238 1,335 2,372 3,407 Nonvested stock awards 20 31 67 127 Deferred compensation for non-management directors — — 270 263 Total share-based compensation expense $ 1,319 $ 2,674 $ 9,220 $ 10,041

Average Shares Outstanding (Tab

Average Shares Outstanding (Tables)	9 Months Ended
	Jul. 03, 2016
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Reconciliation Of Basic Weighted-Average Shares Outstanding To Diluted Weighted-Average Shares Outstanding	The following table reconciles basic weighted-average shares outstanding to diluted weighted-average shares outstanding ( in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Weighted-average shares outstanding – basic 32,642 37,106 34,073 37,980 Effect of potentially dilutive securities: Stock options 145 213 161 301 Nonvested stock awards and units 176 196 182 197 Performance share awards 53 146 53 152 Weighted-average shares outstanding – diluted 33,016 37,661 34,469 38,630 Excluded from diluted weighted-average shares outstanding: Antidilutive 170 99 176 85 Performance conditions not satisfied at the end of the period 61 23 61 17

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Jul. 03, 2016
Segment Reporting [Abstract]
Summarized Financial Information Of Reportable Segments	The following table provides information related to our operating segments in each period ( in thousands ): Quarter Year-to-date July 3, July 5, July 3, July 5, Revenues by segment: Jack in the Box restaurant operations $ 264,493 $ 263,339 $ 876,138 $ 884,734 Qdoba restaurant operations 104,445 96,167 324,774 301,515 Consolidated revenues $ 368,938 $ 359,506 $ 1,200,912 $ 1,186,249 Earnings from operations by segment: Jack in the Box restaurant operations $ 69,528 $ 62,355 $ 218,364 $ 207,523 Qdoba restaurant operations 14,172 13,805 33,532 37,265 Shared services and unallocated costs (28,404 ) (25,582 ) (82,115 ) (84,936 ) Gains (losses) on the sale of company-operated restaurants 409 (183 ) 1,224 (4,353 ) Consolidated earnings from operations 55,705 50,395 171,005 155,499 Interest expense, net 7,613 4,504 22,699 13,937 Consolidated earnings from continuing operations and before income taxes $ 48,092 $ 45,891 $ 148,306 $ 141,562 Total depreciation expense by segment: Jack in the Box restaurant operations $ 14,877 $ 14,737 $ 50,409 $ 49,051 Qdoba restaurant operations 4,536 3,864 14,403 13,179 Shared services and unallocated costs 1,401 1,573 4,936 5,445 Consolidated depreciation expense $ 20,814 $ 20,174 $ 69,748 $ 67,675
Schedule of Goodwill	The following table provides detail of the change in the balance of goodwill for each of our reportable segments ( in thousands ): Jack in the Box Qdoba Total Balance at September 27, 2015 $ 48,430 $ 100,597 $ 149,027 Disposals (20 ) — (20 ) Balance at July 3, 2016 $ 48,410 $ 100,597 $ 149,007

Supplemental Consolidated Cas34

Supplemental Consolidated Cash Flow Information (Tables)	9 Months Ended
	Jul. 03, 2016
Supplemental Cash Flow Information [Abstract]
Additional Information Related To Cash Flows	Year-to-date July 3, July 5, Cash paid during the year for: Interest, net of amounts capitalized $ (22,919 ) $ (13,433 ) Income tax payments $ (33,453 ) $ (18,685 ) Non-cash transactions: Equipment capital lease obligations incurred $ 702 $ 4,894 Decrease in accrued treasury stock repurchases $ — $ (3,112 ) Increase in dividends accrued or converted to common stock equivalents $ 163 $ 121 (Decrease) increase in obligations for purchases of property and equipment $ (4,882 ) $ 53

Supplemental Consolidated Bal35

Supplemental Consolidated Balance Sheet Information (Tables)	9 Months Ended
	Jul. 03, 2016
Balance Sheet Related Disclosures [Abstract]
Schedule Of Supplemental Consolidated Balance Sheet Information	July 3, September 27, Accounts and other receivables, net: Trade $ 49,261 $ 36,990 Notes receivable 1,526 1,726 Other 13,980 10,814 Allowance for doubtful accounts (2,777 ) (1,555 ) $ 61,990 $ 47,975 Prepaid expenses: Prepaid income taxes $ 16,431 $ 7,645 Prepaid rent 14,404 318 Other 7,229 8,277 $ 38,064 $ 16,240 Other assets, net: Company-owned life insurance policies $ 104,521 $ 99,513 Deferred tax assets 101,253 118,184 Deferred rent receivable 47,205 45,330 Other 21,611 40,941 $ 274,590 $ 303,968 Accrued liabilities: Payroll and related taxes $ 46,002 $ 56,223 Insurance 38,237 35,370 Deferred rent 15,580 1,806 Advertising 12,024 20,692 Sales and property taxes 11,096 11,574 Deferred beverage funding 10,482 5,176 Gift card liability 5,273 4,608 Deferred franchise fees 1,165 1,198 Other 33,905 33,928 $ 173,764 $ 170,575 Other long-term liabilities: Defined benefit pension plans $ 172,641 $ 180,476 Straight-line rent accrual 46,875 46,807 Other 148,152 142,775 $ 367,668 $ 370,058

Basis Of Presentation (Details)

Basis Of Presentation (Details) $ in Millions	Jul. 03, 2016restaurant	Sep. 27, 2015USD ($)	Jul. 05, 2015restaurant
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Current Deferred Tax Assets Reclassified to Noncurrent | $		$ 40
Jack in the box brand restaurant operations [Member]
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants	2,254		2,248
Jack in the box brand restaurant operations [Member] | Entity Operated Units [Member]
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants	415		413
Jack in the box brand restaurant operations [Member] | Franchised Units [Member]
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants	1,839		1,835
Qdoba brand restaurant operations [Member]
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants	688		648
Qdoba brand restaurant operations [Member] | Entity Operated Units [Member]
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants	344		314
Qdoba brand restaurant operations [Member] | Franchised Units [Member]
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants	344		334

Discontinued Operations (Detail

Discontinued Operations (Details) - Discontinued Operations [Member] $ in Thousands		3 Months Ended		9 Months Ended
		Jul. 03, 2016USD ($)centerrestaurant	Jul. 05, 2015USD ($)	Jul. 03, 2016USD ($)centerrestaurant	Jul. 05, 2015USD ($)
Discontinued Operation - Distribution Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of Distribution Centers | center		1		1
Restructuring Reserve [Roll Forward]
Balance at beginning of period				$ 200
Balance at end of period		$ 100		$ 100
2013 Qdoba Closures [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of Restaurants | restaurant		62		62
Unfavorable lease commitment adjustments		$ (675)	$ (1,749)	$ (2,143)	$ (3,945)
Bad debt expense related to subtenants		(225)	(311)	(349)	(311)
Ongoing facility related costs		(2)	(37)	(72)	(164)
Broker commissions		0	(58)	(21)	(200)
Loss before income tax benefit		(902)	$ (2,155)	(2,585)	$ (4,620)
Restructuring Reserve [Roll Forward]
Balance at beginning of period				4,256
Adjustments (1)	[1]			2,143
Cash payments				(2,965)
Balance at end of period	[2]	$ 3,434		$ 3,434
Weighted Average [Member] | 2013 Qdoba Closures [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
WeightedAverageRemainingLeaseTermCommitments				3 years
[1]	(1)Adjustments relate to revisions to certain sublease and cost assumptions due to changes in market conditions, as well as a charge to terminate one lease agreement, and includes interest expense.
[2]	(2)The weighted average remaining lease term related to these commitments is approximately three years.

Summary Of Refranchisings, Fr38

Summary Of Refranchisings, Franchisee Development And Acquisitions (Number Of Restaurants Sold And Developed By Franchisees And Related Gains And Fees Recognized) (Details) $ in Thousands		3 Months Ended		9 Months Ended
		Jul. 03, 2016USD ($)restaurant	Jul. 05, 2015USD ($)restaurant	Jul. 03, 2016USD ($)restaurant	Jul. 05, 2015USD ($)restaurant
Summary Of Refranchisings, Franchisee Development And Acquisitions [Line Items]
Initial franchise fees		$ 205	$ 130	$ 710	$ 1,113
Proceeds from the sale of company-operated restaurants (1)				1,434	2,651
Gains (losses) on the sale of company-operated restaurants		$ 409	$ (183)	$ 1,224	$ (4,353)
Jack in the box brand restaurant operations [Member]
Summary Of Refranchisings, Franchisee Development And Acquisitions [Line Items]
Significant Changes, Franchises Sold | restaurant		0	0	1	21
New restaurants opened by franchisees | restaurant		4	1	9	12
Proceeds from the sale of company-operated restaurants (1)	[1]	$ 413	$ 21	$ 1,434	$ 2,651
Net assets sold (primarily property and equipment)		0	(204)	(196)	(2,638)
Goodwill related to the sale of company-operated restaurants		(5)	0	(15)	(32)
Other (2)	[2]	1	0	1	(4,334)
Gains (losses) on the sale of company-operated restaurants		409	(183)	1,224	(4,353)
Proceeds From Extension Of Franchise And Lease Agreements		$ 400	$ 100	$ 1,400	$ 200
Qdoba brand restaurant operations [Member]
Summary Of Refranchisings, Franchisee Development And Acquisitions [Line Items]
New restaurants opened by franchisees | restaurant		1	4	11	15
[1]	Amounts in 2016 and 2015 include additional proceeds recognized upon the extension of the underlying franchise and lease agreements related to restaurants sold in a prior year of $0.4 million and $0.1 million, respectively, in the quarter, and $1.4 million and $0.2 million, respectively, year-to-date.
[2]	(2)Amounts in 2015 include lease commitment charges related to restaurants closed in connection with the sale of the related market, and charges for operating restaurant leases with lease commitments in excess of our sublease rental income.

Summary Of Refranchisings, Fr39

Summary Of Refranchisings, Franchisee Development And Acquisitions (Purchase Price Allocations On Franchise Acquisitions) (Details) - restaurant	9 Months Ended
	Jul. 03, 2016	Jul. 05, 2015
Jack in the box brand restaurant operations [Member]
Summary Of Refranchisings, Franchisee Development And Acquisitions [Line Items]
Significant Changes, Franchises Purchased During Period	1	7

Fair Value Measurements (Financ

Fair Value Measurements (Financial Assets And Liabilities Measured At Fair Value On Recurring Basis) (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Jul. 03, 2016	Jul. 05, 2015	Jul. 03, 2016	Jul. 05, 2015	Sep. 27, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges		$ 551	$ 24	$ 551	$ 65
Total liabilities at fair value		(88,489)		(88,489)		$ (61,377)
Interest Rate Swaps [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1]	(51,202)		(51,202)		(26,374)
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[2]	(37,287)		(37,287)		(35,003)
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member] | Interest Rate Swaps [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1],[2]	0		0		0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[2]	(51,202)		(51,202)		(26,374)
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swaps [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1],[2]	(51,202)		(51,202)		(26,374)
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[2]	0		0		0
Fair Value, Inputs, Level 3 [Member] | Interest Rate Swaps [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[1],[2]	0		0		0
Non Qualified Deferred Compensation Plan [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[3]	(37,287)		(37,287)		(35,003)
Non Qualified Deferred Compensation Plan [Member] | Quoted Prices In Active Markets For Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[2],[3]	(37,287)		(37,287)		(35,003)
Non Qualified Deferred Compensation Plan [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[2],[3]	0		0		0
Non Qualified Deferred Compensation Plan [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	[2],[3]	$ 0		0		$ 0
Qdoba brand restaurant operations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges				$ 600
[1]	We entered into interest rate swaps to reduce our exposure to rising interest rates on our variable rate debt. The fair values of our interest rate swaps are based upon Level 2 inputs which include valuation models as reported by our counterparties. The key inputs for the valuation models are quoted market prices, discount rates and forward yield curves.
[2]	We did not have any transfers in or out of Level 1, 2 or 3.
[3]	We maintain an unfunded defined contribution plan for key executives and other members of management. The fair value of this obligation is based on the closing market prices of the participants’ elected investments.

Derivative Instruments (Narrati

Derivative Instruments (Narrative) (Details)	3 Months Ended		9 Months Ended
	Jul. 03, 2016USD ($)	Jul. 05, 2015USD ($)	Jul. 03, 2016USD ($)	Jul. 05, 2015USD ($)	Jun. 15, 2015USD ($)agreements	Apr. 14, 2014USD ($)agreements
Derivative [Line Items]
Interest rate derivatives held | agreements					11	9
Interest Rate Swaps [Member]
Derivative [Line Items]
Derivative, Notional Amount					$ 200,000,000	$ 300,000,000
Interest rate swaps hedge ineffectiveness	$ 0	$ 0	$ 0	$ 0
Interest Rate Swap 1 [Member]
Derivative [Line Items]
Derivative, Notional Amount					$ 500,000,000

Derivative Instruments (Derivat

Derivative Instruments (Derivative Instruments Outstanding) (Details) - Designated as Hedging Instrument [Member] - Interest Rate Swaps [Member] - USD ($) $ in Thousands	Jul. 03, 2016	Sep. 27, 2015
Derivatives, Fair Value [Line Items]
Total liabilities at fair value	$ (51,202)	$ (26,374)
Accrued Liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liabilities at fair value	(5,237)	(3,379)
Other Noncurrent Liabilities [Member]
Derivatives, Fair Value [Line Items]
Total liabilities at fair value	$ (45,965)	$ (22,995)

Derivative Instruments (Gains O

Derivative Instruments (Gains Or Losses Recognized On Interest Rate Swap Derivative Instruments) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 03, 2016	Jul. 05, 2015	Jul. 03, 2016	Jul. 05, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Loss recognized in OCI		$ (5,027)	$ (28,008)	$ (11,699)
Loss reclassified from accumulated OCI into net earnings		461	3,180	1,556
Interest Rate Swaps [Member] | Derivatives Designated As Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Loss recognized in OCI	$ (7,825)	(5,027)	(28,008)	(11,699)
Interest Rate Swaps [Member] | Interest Expense, Net [Member] | Derivatives Designated As Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Loss reclassified from accumulated OCI into net earnings	$ 860	$ 461	$ 3,180	$ 1,556

Impairment and other charges,44

Impairment and other charges, net (Details) $ in Thousands		3 Months Ended			9 Months Ended
		Jul. 03, 2016USD ($)	Jul. 05, 2015USD ($)	Apr. 12, 2015USD ($)litigation	Jul. 03, 2016USD ($)	Jul. 05, 2015USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring costs		$ 7,744	$ 10		$ 7,744	$ 29
Costs of closed restaurants (primarily lease obligations) and other		914	886		2,489	2,645
Accelerated depreciation		673	2,610		1,531	4,749
Losses (gains) on the disposition of property and equipment, net					2,295	1,074
Restaurant impairment charges		551	24		551	65
Impairment and other charges, net		10,519	3,758		14,598	8,068
Accelerated Depreciation Related to Beverage Equipment Upgrades [Member]
Restructuring Cost and Reserve [Line Items]
Accelerated depreciation			2,200
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs		410			410
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs		6,487			6,487
Restructuring Reserve [Roll Forward]
Balance at end of period		4,600			4,600
Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs		847			847
Restructuring Reserve [Roll Forward]
Balance at beginning of period					9,707
Additions					310
Cash payments					(4,044)
Balance at end of period	[1]	7,764			7,764
Shared Services [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs					1,500
Jack in the box brand restaurant operations [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs					1,800
Restructuring Reserve [Roll Forward]
Number of Closed Restaurants Related to Eminent Domain Proceeds in Current Period | litigation				1
Jack in the box brand restaurant operations [Member] | Gains from Eminent Domain [Member]
Restructuring Cost and Reserve [Line Items]
Losses (gains) on the disposition of property and equipment, net				$ 900
Qdoba brand restaurant operations [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs					4,400
Restaurant impairment charges					600
Continuing Operations [Member]
Restructuring Cost and Reserve [Line Items]
Losses (gains) on the disposition of property and equipment, net		637	$ 228		2,283	$ 580
Impairment and other charges, net [Member] | Facility Closing [Member]
Restructuring Reserve [Roll Forward]
Restructuring costs	[2]				707
Interest Expense [Member] | Facility Closing [Member]
Restructuring Reserve [Roll Forward]
Restructuring costs					$ 1,084
Weighted Average [Member] | Facility Closing [Member]
Restructuring Reserve [Roll Forward]
WeightedAverageRemainingLeaseTermCommitments					5 years
Scenario, Forecast [Member] | Minimum [Member]
Restructuring Reserve [Roll Forward]
Restructuring and Related Cost, Expected Cost		10,000			$ 10,000
Scenario, Forecast [Member] | Maximum [Member]
Restructuring Reserve [Roll Forward]
Restructuring and Related Cost, Expected Cost		$ 13,000			$ 13,000
[1]	(2)The weighted average remaining lease term related to these commitments is approximately five years.
[2]	(1)Adjustments relate primarily to revisions of certain sublease and cost assumptions. Our estimates related to our future lease obligations, primarily the sublease income we anticipate, are subject to a high degree of judgment and may differ from actual sublease income due to changes in economic conditions, desirability of the sites and other factors.

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended		9 Months Ended
	Jul. 03, 2016	Jul. 05, 2015	Jul. 03, 2016	Jul. 05, 2015
Income Tax Disclosure [Abstract]
Effective tax rates	36.00%	38.20%	36.80%	37.30%

Retirement Plans (Components Of

Retirement Plans (Components Of Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Jul. 03, 2016	Jul. 05, 2015	Jul. 03, 2016	Jul. 05, 2015
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest cost		$ 5,579	$ 5,237	$ 18,599	$ 17,457
Service cost		1,212	1,908	4,040	6,360
Expected return on plan assets		(5,020)	(5,370)	(16,735)	(17,901)
Actuarial loss	[1]	943	2,172	3,144	7,240
Amortization of unrecognized prior service cost	[1]	56	62	185	207
Net periodic benefit cost		2,770	4,009	9,233	13,363
Postretirement Healthcare Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest cost		292	276	972	920
Actuarial loss	[1]	51	42	169	140
Net periodic benefit cost		$ 343	$ 318	$ 1,141	$ 1,060
[1]	(1) Amounts were reclassified from accumulated OCI into net earnings as a component of selling, general and administrative expenses.

Retirement Plans (Schedule Of F

Retirement Plans (Schedule Of Future Cash Flows) (Details) - USD ($)	3 Months Ended	9 Months Ended
	Oct. 02, 2016	Jul. 03, 2016	Jan. 01, 2015
Defined Benefit Plan Disclosure [Line Items]
Minimum required contribution for retirement plans			$ 0
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Contributions by Employer		$ 13,738,000
Postretirement Healthcare Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Contributions by Employer		$ 962,000
Scenario, Forecast [Member] | Postretirement Healthcare Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Current Fiscal Year	$ 400,000
Minimum [Member] | Scenario, Forecast [Member] | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Current Fiscal Year	65,700,000
Minimum [Member] | Scenario, Forecast [Member] | Qualified Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Accelerated Contribution Amount	60,000,000
Maximum [Member] | Scenario, Forecast [Member] | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Current Fiscal Year	85,700,000
Maximum [Member] | Scenario, Forecast [Member] | Qualified Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Accelerated Contribution Amount	$ 80,000,000

Share-Based Compensation (Sched

Share-Based Compensation (Schedule Of Share-Based Awards Granted) (Details)	9 Months Ended
	Jul. 03, 2016shares
Nonvested Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	140,794
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares	99,923
Performance-Vested Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	32,970

Share-Based Compensation (Compo

Share-Based Compensation (Components Of Share-Based Compensation Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 03, 2016	Jul. 05, 2015	Jul. 03, 2016	Jul. 05, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 1,319	$ 2,674	$ 9,220	$ 10,041
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	745	723	4,472	4,105
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	316	585	2,039	2,139
Performance-Vested Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	238	1,335	2,372	3,407
Nonvested Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	20	31	67	127
Deferred Compensation, Share-based Payments [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 0	$ 0	$ 270	$ 263

Stockholders' Equity (Narrative

Stockholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended			4 Months Ended	9 Months Ended
	Jul. 03, 2016	Apr. 10, 2016	Jul. 05, 2015	Jan. 17, 2016	Jul. 03, 2016	Jul. 05, 2015
Equity, Class of Treasury Stock [Line Items]
Treasury Stock, Shares, Acquired					3.5
Repurchase of common stock, remaining authorized amount	$ 150				$ 150
Common Stock, Dividends, Per Share, Declared	$ 0.30	$ 0.30	$ 0.30	$ 0.30	$ 0.90	$ 0.70
Dividends, Common Stock					$ 30.7
Treasury Stock [Member]
Equity, Class of Treasury Stock [Line Items]
Treasury Stock, Value, Acquired, Cost Method					$ 250

Average Shares Outstanding (Rec

Average Shares Outstanding (Reconciliation Of Basic Weighted-Average Shares Outstanding To Diluted Weighted-Average Shares Outstanding) (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Jul. 03, 2016	Jul. 05, 2015	Jul. 03, 2016	Jul. 05, 2015
Average Shares Outstanding [Line Items]
Weighted Average Number of Shares Outstanding, Basic	32,642	37,106	34,073	37,980
Weighted-average shares outstanding - diluted	33,016	37,661	34,469	38,630
Excluded from diluted weighted-average shares outstanding, Antidilutive	170	99	176	85
Excluded from Diluted Weighted-Average Shares, Performance Conditions Not Satisfied	61	23	61	17
Stock Options [Member]
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities	145	213	161	301
Nonvested Stock Awards And Units [Member]
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities	176	196	182	197
Performance-Vested Stock Awards [Member]
Average Shares Outstanding [Line Items]
Effect of potentially dilutive securities	53	146	53	152

Contingencies and Legal Matte52

Contingencies and Legal Matters (Details) - USD ($) $ in Millions	9 Months Ended
	Jul. 03, 2016	Sep. 27, 2015
Legal Matters and Contingencies [Abstract]
Loss Contingency, Damages Sought, Value	$ 45
General liability and workers' comp estimated claims to be paid by insurance providers		$ 25.8
Legal Judgment Paid by our Insurance Providers	$ 21.7

Segment Reporting (Summarized F

Segment Reporting (Summarized Financial Information Of Reportable Segments) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jul. 03, 2016	Jul. 05, 2015	Jul. 03, 2016	Jul. 05, 2015	Sep. 27, 2015
Segment Reporting Information [Line Items]
Consolidated revenues	$ 368,938	$ 359,506	$ 1,200,912	$ 1,186,249
Consolidated earnings from operations	55,705	50,395	171,005	155,499
Gains (losses) on the sale of company-operated restaurants	409	(183)	1,224	(4,353)
Interest expense, net	7,613	4,504	22,699	13,937
Consolidated earnings from continuing operations and before income taxes	48,092	45,891	148,306	141,562
Consolidated depreciation expense	20,814	20,174	69,748	67,675
Consolidated goodwill	149,007		149,007		$ 149,027
Total goodwill disposals			20
Qdoba brand restaurant operations [Member]
Segment Reporting Information [Line Items]
Consolidated depreciation expense	4,536	3,864	14,403	13,179
Consolidated goodwill	100,597		100,597		100,597
Total goodwill disposals			0
Jack in the box brand restaurant operations [Member]
Segment Reporting Information [Line Items]
Gains (losses) on the sale of company-operated restaurants	409	(183)	1,224	(4,353)
Consolidated depreciation expense	14,877	14,737	50,409	49,051
Consolidated goodwill	48,410		48,410		$ 48,430
Total goodwill disposals			20
Shared services and unallocated costs [Member]
Segment Reporting Information [Line Items]
Consolidated depreciation expense	1,401	1,573	4,936	5,445
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Gains (losses) on the sale of company-operated restaurants	409	(183)	1,224	(4,353)
Corporate, Non-Segment [Member] | Shared services and unallocated costs [Member]
Segment Reporting Information [Line Items]
Consolidated earnings from operations	(28,404)	(25,582)	(82,115)	(84,936)
Operating Segments [Member] | Qdoba brand restaurant operations [Member]
Segment Reporting Information [Line Items]
Consolidated revenues	104,445	96,167	324,774	301,515
Consolidated earnings from operations	14,172	13,805	33,532	37,265
Operating Segments [Member] | Jack in the box brand restaurant operations [Member]
Segment Reporting Information [Line Items]
Consolidated revenues	264,493	263,339	876,138	884,734
Consolidated earnings from operations	$ 69,528	$ 62,355	$ 218,364	$ 207,523

Supplemental Consolidated Cas54

Supplemental Consolidated Cash Flow Information (Additional Information Related To Cash Flows) (Details) - USD ($) $ in Thousands	9 Months Ended
	Jul. 03, 2016	Jul. 05, 2015
Supplemental Cash Flow Information [Abstract]
Interest, net of amounts capitalized	$ (22,919)	$ (13,433)
Income tax payments	(33,453)	(18,685)
Equipment capital lease obligations incurred	702	4,894
Decrease in accrued treasury stock repurchases	0	(3,112)
Increase in dividends accrued or converted to common stock equivalents	163	121
(Decrease) increase in obligations for purchases of property and equipment	$ (4,882)	$ 53

Supplemental Consolidated Bal55

Supplemental Consolidated Balance Sheet Information (Details) - USD ($) $ in Thousands	Jul. 03, 2016	Sep. 27, 2015
Supplemental Balance Sheet Disclosures [Line Items]
Trade	$ 49,261	$ 36,990
Notes receivable	1,526	1,726
Other	13,980	10,814
Allowance for doubtful accounts	(2,777)	(1,555)
Receivables, Net, Current	61,990	47,975
Prepaid income taxes	16,431	7,645
Prepaid rent	14,404	318
Other	7,229	8,277
Prepaid Expense, Current	38,064	16,240
Company-owned life insurance policies	104,521	99,513
Deferred tax assets	101,253	118,184
Deferred rent receivable	47,205	45,330
Other	21,611	40,941
Other assets, net	274,590	303,968
Payroll and related taxes	46,002	56,223
Insurance	38,237	35,370
Deferred Rent Credit, Current	15,580	1,806
Advertising	12,024	20,692
Sales and property taxes	11,096	11,574
Deferred beverage funding	10,482	5,176
Gift card liability	5,273	4,608
Deferred franchise fees	1,165	1,198
Other	33,905	33,928
Accrued liabilities	173,764	170,575
Pension plans	172,641	180,476
Straight-line rent accrual	46,875	46,807
Other	148,152	142,775
Other Liabilities, Noncurrent	$ 367,668	$ 370,058

Subsequent Events (Details)

Subsequent Events (Details) - $ / shares	3 Months Ended				4 Months Ended	9 Months Ended
	Oct. 02, 2016	Jul. 03, 2016	Apr. 10, 2016	Jul. 05, 2015	Jan. 17, 2016	Jul. 03, 2016	Jul. 05, 2015
Subsequent Event [Line Items]
Common Stock, Dividends, Per Share, Declared		$ 0.30	$ 0.30	$ 0.30	$ 0.30	$ 0.90	$ 0.70
Subsequent Event [Member]
Subsequent Event [Line Items]
Common Stock, Dividends, Per Share, Declared	$ 0.30