Restaurant Closure and Other Related Charges

At January 1, 2019 and January 2, 2018, the restaurant closure liability is $2.4 million and $2.8 million, respectively. The details of the restaurant closure activities are discussed below.

Restaurant Closures and Lease Reserves

During the fifty-two weeks ended January 1, 2019, there were adjustments to subleases for existing restaurant closure liabilities which resulted in a favorable adjustment of $0.5 million. The following table presents other restaurant closure liability activity for each period related to current year and prior year restaurant closures and sublease income shortfalls (in thousands):



	52 Weeks Ended January 1, 2019			52 Weeks Ended January 2, 2018			53 Weeks Ended January 3, 2017
Closure liability at beginning of period	$	1,213		$	1,365		$	1,023
Adjustments to estimate based on current activity	(513		)	22			439
Charges related to current period activity	—			46			—
Charges for accretion in current period	54			97			80
Cash payments	(435		)	(317		)	(177		)
Closure liability at end of period	$	319		$	1,213		$	1,365

The current portion of the restaurant closure liability is $0.1 million at January 1, 2019 and $0.5 million at January 2, 2018 and is included in other accrued liabilities in the consolidated balance sheets. The non-current portion of the restaurant closure liability is $0.2 million and $0.7 million at January 1, 2019 and January 2, 2018, 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 as previously announced. No discontinued operations treatment was required for any of these closures. During the fifty-two weeks ended January 1, 2019, the Company recorded accretion expense related to the closures and net adjustments of $0.7 million to the lease termination liability for five restaurants due to changes in estimates, net of $0.2 million of sublease income from leases which are treated as deemed landlord financing.

A summary of the restaurant closure liability activity for these 12 closed restaurants consisted of the following (in thousands):



	Contract termination costs			Other associated costs			Total
Balance at December 29, 2015	$	3,637		$	163		$	3,800
Charges for accretion and other in current period	133			—			133
Cash payments	(1,444		)	(163		)	(1,607		)
Reclassification of lease related liabilities	(553		)	—			(553		)
Balance at January 3, 2017	1,773			—			1,773
Charges for accretion in current period	70			—			70
Cash payments	(376		)	—			(376		)
Adjustment to estimates based on current activity	144			—			144
Balance at January 2, 2018	1,611			—			1,611
Charges for accretion in current period	61			—			61
Cash payments	(327		)	—			(327		)
Adjustment to estimates based on current activity	747			—			747
Balance at January 1, 2019	$	2,092		$	—		$	2,092

The current portion of the restaurant closure liability is $0.5 million and $0.3 million at January 1, 2019 and January 2, 2018, respectively, and is included in other accrued liabilities in the consolidated balance sheets. The non-current portion of the restaurant closure liability is $1.6 million and $1.3 million at January 1, 2019 and January 2, 2018, respectively, and is included in other non-current liabilities in the consolidated balance sheets.