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Reorganization and Realignment Costs (Tables)
 3 Months Ended
Apr. 01, 2018
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the initiatives included in “Reorganization and realignment costs:”
 
Three Months Ended
 
April 1,
2018
 
April 2,
2017
G&A realignment
$
2,626

 
$
—

System optimization initiative
—

 
181

Reorganization and realignment costs
$
2,626

 
$
181
G&A Realignment – May 2017 Plan  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the activity recorded as a result of the G&A realignment plan:
 
Three Months Ended
 
Total
Incurred Since Inception
 
April 1,
2018
 
Severance and related employee costs
$
2,059

 
$
17,015

Recruitment and relocation costs
148

 
637

Third-party and other costs
328

 
1,419

 
2,535

 
19,071

Share-based compensation (a)
91

 
5,218

Total G&A realignment
$
2,626

 
$
24,289

_______________

(a)
Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under our G&A realignment plan.

Schedule of Restructuring Reserve by Type of Cost
As of April 1, 2018, the accruals for our G&A realignment plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $8,781 and $2,731, respectively. The table below presents a rollforward of our accruals for the plan.
 
Balance
December 31,
2017
 
Charges
 
Payments
 
Balance
April 1, 2018
Severance and related employee costs
$
12,093

 
$
2,059

 
$
(2,844
)
 
$
11,308

Recruitment and relocation costs
177

 
148

 
(121
)
 
204

Third-party and other costs
—

 
328

 
(328
)
 
—

 
$
12,270

 
$
2,535

 
$
(3,293
)
 
$
11,512
System Optimization  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the costs recorded as a result of our system optimization initiative:
 
Three Months Ended
 
Total
Incurred Since Inception
 
April 2,
2017
 
Severance and related employee costs
$
3

 
$
18,237

Professional fees
130

 
17,448

Other
48

 
5,813

 
181

 
41,498

Accelerated depreciation and amortization (a)
—

 
25,398

Share-based compensation (b)
—

 
5,013

Total system optimization initiative
$
181

 
$
71,909

_______________

(a)
Primarily includes accelerated amortization of previously acquired franchise rights related to Company-operated restaurants in territories that have been sold in connection with our system optimization initiative.

(b)
Represents incremental share-based compensation resulting from the modification of stock options and performance-based awards in connection with the termination of employees under our system optimization initiative.
Schedule of Restructuring Reserve by Type of Cost

The table below presents a rollforward of our accrual for our system optimization initiative, which is included in “Accrued expenses and other current liabilities.” As of April 1, 2018, no accrual remained.
 
Balance
January 1,
2017
 
Charges
 
Payments
 
Balance April 2,
2017
Severance and related employee costs
$
—

 
$
3

 
$
(3
)
 
$
—

Professional fees
101

 
130

 
(143
)
 
88

Other
—

 
48

 
(48
)
 
—

 
$
101

 
$
181

 
$
(194
)
 
$
88