The following is a summary of the activity recorded as a result of the Operations and Field Realignment Plan:


	Year Ended
	2020
Severance and related employee costs	$	3,113
Third party and other costs	67
	3,180
Share-based compensation (a)	621
Total operations and field realignment	$	3,801

_______________

(a)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the Operations and Field Realignment Plan.

The accruals for the Operations and Field Realignment Plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $2,487 and $113 as of January 3, 2021. The table below presents a rollforward of our accruals for the Operations and Field Realignment Plan.


	Balance December 29, 2019		Charges		Payments		Balance January 3, 2021
Severance and related employee costs	$	—	$	3,113	$	(513)	$	2,600
Third party and other costs	—		67		(67)		—
	$	—	$	3,180	$	(580)	$	2,600

IT Realignment

The following is a summary of the activity recorded as a result of the IT Realignment Plan:


	Year Ended				Total Incurred Since Inception
	2020		2019
Severance and related employee costs	$	843	$	7,548	$	8,391
Recruitment and relocation costs	1,296		—		1,296
Third-party and other costs	5,149		1,386		6,535
	7,288		8,934		16,222
Share-based compensation (a)	—		193		193
Total IT realignment	$	7,288	$	9,127	$	16,415

_______________

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

As of January 3, 2021, the accruals for our IT Realignment Plan are included in “Accrued expenses and other current liabilities.” As of December 29, 2019, the accruals for our IT Realignment Plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $8,025 and $599, respectively. The tables below present a rollforward of our accruals for the IT Realignment Plan:


	Balance December 29, 2019		Charges		Payments		Balance January 3, 2021
Severance and related employee costs	$	7,548	$	843	$	(6,883)	$	1,508
Recruitment and relocation costs	—		1,296		(1,296)		—
Third-party and other costs	1,076		5,149		(6,225)		—
	$	8,624	$	7,288	$	(14,404)	$	1,508


	Balance December 30, 2018		Charges		Payments		Balance December 29, 2019
Severance and related employee costs	$	—	$	7,548	$	—	$	7,548
Recruitment and relocation costs	—		—		—		—
Third-party and other costs	—		1,386		(310)		1,076
	$	—	$	8,934	$	(310)	$	8,624

G&A Realignment

The following is a summary of the activity recorded as a result of the G&A Realignment Plan:


	Year Ended						Total Incurred Since Inception
	2020		2019		2018
Severance and related employee costs	$	28	$	5,485	$	3,797	$	24,266
Recruitment and relocation costs	360		950		1,077		2,876
Third-party and other costs	13		100		1,019		2,223
	401		6,535		5,893		29,365
Share-based compensation (a)	213		1,214		1,557		8,111
Termination of defined benefit plans (b)	—		—		1,335		1,335
Total G&A realignment	$	614	$	7,749	$	8,785	$	38,811

_______________

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

(b)During 2018, the Company terminated two frozen defined benefit plans. See Note 19 for further information.

As of January 3, 2021, the accruals for the G&A Realignment Plan are included in “Accrued expenses and other current liabilities.” As of December 29, 2019, the accruals for the G&A Realignment Plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $4,504 and $855, respectively. The tables below present a rollforward of our accruals for the G&A Realignment Plan.


	Balance December 29, 2019		Charges		Payments		Balance January 3, 2021
Severance and related employee costs	$	5,276	$	28	$	(4,372)	$	932
Recruitment and relocation costs	83		360		(443)		—
Third-party and other costs	—		13		(13)		—
	$	5,359	$	401	$	(4,828)	$	932


	Balance December 30, 2018		Charges		Payments		Balance December 29, 2019
Severance and related employee costs	$	7,241	$	5,485	$	(7,450)	$	5,276
Recruitment and relocation costs	83		950		(950)		83
Third-party and other costs	—		100		(100)		—
	$	7,324	$	6,535	$	(8,500)	$	5,359

System Optimization

The following is a summary of the costs recorded as a result of our system optimization initiative:


	Year Ended						Total Incurred Since Inception
	2020		2019		2018
Severance and related employee costs	$	—	$	—	$	—	$	18,237
Professional fees	4,323		72		264		22,107
Other	4		17		19		5,853
	4,327		89		283		46,197
Accelerated depreciation and amortization (a)	—		—		—		25,398
Share-based compensation (b)	—		—		—		5,013
Total system optimization initiative	$	4,327	$	89	$	283	$	76,608

_______________

(a)Primarily includes accelerated amortization of previously acquired franchise rights related to Company-operated restaurants in territories that have been sold to franchisees 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.