Restaurant Closure Charges, Net

At September 12, 2017 and January 3, 2017, the restaurant closure liability is $2.7 million and $3.1 million, respectively. The details of the restaurant closure activities are discussed below.

Restaurant Closures and Lease Reserves

The following table represents other restaurant closure liability activity related to restaurant closures prior to 2015 and sublease income shortfalls (in thousands):



	Total
Balance at January 3, 2017	$	1,365
Charges for accretion in current period	75
Cash payments	(208		)
Balance at September 12, 2017	$	1,232

The current portion of the restaurant closure liability is $0.3 million at both September 12, 2017 and January 3, 2017 and is included in other accrued liabilities in the consolidated balance sheets. The non-current portion of the restaurant closure liability is $0.9 million and $1.1 million at September 12, 2017 and January 3, 2017, respectively, and is included in other non-current liabilities in the consolidated balance sheets.

Restaurant Closure and Other Related Charges for 12 Underperforming Restaurants

During the fourth fiscal quarter of 2015, the Company closed 12 company-operated restaurants. During the thirty-six weeks ended September 12, 2017, the Company recorded accretion expense related to the closures, offset by $0.1 million of sublease income from leases which are treated as deemed landlord financing. A summary of the restaurant closure liability activity, all of which relates to contract termination costs, for these 12 closed restaurants consisted of the following (in thousands):



	Total
Balance at January 3, 2017	$	1,773
Charges for accretion in current period	50
Cash payments	(349		)
Balance at September 12, 2017	$	1,474

The current portion of the restaurant closure liability is $0.1 million and $0.6 million at September 12, 2017 and January 3, 2017, respectively, and is included in other accrued liabilities in the consolidated balance sheets. The non-current portion of the restaurant closure liability is $1.4 million and $1.2 million at September 12, 2017 and January 3, 2017, respectively, and is included in other non-current liabilities in the consolidated balance sheets.