v3.24.3
Other Operating Expense (Income), Net
 12 Months Ended
Sep. 29, 2024
Restructuring and Related Activities [Abstract]  
Other Operating Expense (Income), Net OTHER OPERATING EXPENSE, NET
Other operating expense, net, in the accompanying consolidated statements of earnings is comprised of the following in each fiscal year (in thousands):
202420232022
Acquisition, integration and strategic initiatives$15,631 $9,112 $20,081 
Costs of closed restaurants and other2,975 4,786 4,599 
Restaurant impairment charges8,008 4,569 5,927 
Accelerated depreciation699 541 1,124 
Gains on acquisition of restaurants(2,702)— (309)
Losses (gains) on disposition of property and equipment, net185 (8,171)(30,533)
Other operating expenses, net$24,796 $10,837 $889 
Acquisition, integration and strategic initiatives — Costs incurred primarily related to severance, retention bonuses, strategic consulting fees and technology integration from the acquisition of Del Taco.
Cost of closed restaurants — Cost of closed restaurants primarily include ongoing costs associated with closed restaurants and cancelled project costs.
Restaurant impairment charges — In 2024, impairment charges included $3.4 million relating to under-performing Jack in the Box restaurants currently held for use, $1.2 million relating to under-performing Jack in the Box restaurants to be closed, and $2.6 million relating to underperforming Del Taco restaurants. In 2023, impairment charges included $4.4 million relating to under-performing Del Taco restaurants currently held for use. In 2022, impairment charges included amounts related to nine Jack in the Box company-operated restaurants that were closed in connection with the sale of the related markets as well as amounts related to Jack in the Box restaurants leased or subleased to franchisees for which the lease and franchise agreements were terminated early.
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 2024, 2023 and 2022, accelerated depreciation primarily related to facility improvements, restaurant remodels, and information technology assets.
Gains on acquisition of restaurants — In 2024, gains primarily relate to the gains on acquisition of Del Taco restaurants. Refer also to Note 4, Summary of Refranchisings and Franchise Acquisitions, in the notes to the consolidated financial statements for results of these tests and for additional information.
Losses (gains) on disposition of property and equipment, net — In 2024, losses primarily relate to the disposal of other property and equipment for Del Taco, partially offset by gains primarily relating to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale. In 2023, gains primarily relate to the sale of Jack in the Box restaurant properties to franchisees who were leasing the properties from us prior to the sale. In 2022, gains primarily relate to the sale of closed restaurant properties.