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


	Three Months Ended		Total Incurred Since Inception
	April 4, 2021
Severance and related employee costs	$	254	$	3,367
Third-party and other costs	20		87
	274		3,454
Share-based compensation (a)	—		621
Total operations and field realignment	$	274	$	4,075

_______________

(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 table below presents a rollforward of our accruals for the Operations and Field Realignment Plan, which are included in “Accrued expenses and other current liabilities” as of April 4, 2021.


	Balance January 3, 2021		Charges		Payments		Balance April 4, 2021
Severance and related employee costs	$	2,600	$	254	$	(1,410)	$	1,444
Third-party and other costs	—		20		(20)		—
	$	2,600	$	274	$	(1,430)	$	1,444

IT Realignment

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


	Three Months Ended				Total Incurred Since Inception
	April 4, 2021		March 29, 2020
Severance and related employee costs (a)	$	(111)	$	145	$	8,280
Recruitment and relocation costs	108		171		1,404
Third-party and other costs	3		3,243		6,538
	—		3,559		16,222
Share-based compensation (b)	—		—		193
Total IT realignment	$	—	$	3,559	$	16,415

_______________

(a)The three months ended April 4, 2021 includes a reversal of an accrual as a result of a change in estimate.

(b)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.

The accruals for the IT Realignment Plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $689 and $41 as of April 4, 2021 and $6,744 and $237 as of March 29, 2020, respectively. The tables below present a rollforward of our accruals for the IT Realignment Plan.


	Balance January 3, 2021		Charges		Payments		Balance April 4, 2021
Severance and related employee costs	$	1,508	$	(111)	$	(667)	$	730
Recruitment and relocation costs	—		108		(108)		—
Third-party and other costs	—		3		(3)		—
	$	1,508	$	—	$	(778)	$	730


	Balance December 29, 2019		Charges		Payments		Balance March 29, 2020
Severance and related employee costs	$	7,548	$	145	$	(712)	$	6,981
Recruitment and relocation costs	—		171		(171)		—
Third-party and other costs	1,076		3,243		(4,319)		—
	$	8,624	$	3,559	$	(5,202)	$	6,981

G&A Realignment

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 4, 2021		March 29, 2020
Severance and related employee costs (a)	$	(31)	$	152		$	24,235
Recruitment and relocation costs	1		15			2,877
Third-party and other costs	1		1			2,224
	(29)		168			29,336
Share-based compensation (b)	11		99			8,122
Termination of defined benefit plans	—		—			1,335
Total G&A realignment	$	(18)	$	267		$	38,793

_______________

(a)The three months ended April 4, 2021 includes a reversal of an accrual as a result of a change in estimate.

(b)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.

System Optimization Initiative

As of April 4, 2021, the accruals for the G&A realignment plan are included in “Accrued expenses and other current liabilities.” As of March 29, 2020, the accruals for the G&A realignment plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled and $3,781 and $408, respectively. The tables below present a rollforward of our accruals for the G&A Realignment Plan.


	Balance January 3, 2021		Charges		Payments		Balance April 4, 2021
Severance and related employee costs	$	932	$	(31)	$	(501)	$	400
Recruitment and relocation costs	—		1		(1)		—
Third-party and other costs	—		1		(1)		—
	$	932	$	(29)	$	(503)	$	400


	Balance December 29, 2019		Charges		Payments		Balance March 29, 2020
Severance and related employee costs	$	5,276	$	152	$	(1,306)	$	4,122
Recruitment and relocation costs	83		15		(31)		67
Third-party and other costs	—		1		(1)		—
	$	5,359	$	168	$	(1,338)	$	4,189

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 4, 2021		March 29, 2020
Severance and related employee costs	$	—	$	—	$	18,237
Professional fees	235		80		22,342
Other (a)	1,354		4		7,207
	1,589		84		47,786
Accelerated depreciation and amortization (b)	—		—		25,398
NPC lease termination costs (c)	3,089		—		3,089
Share-based compensation (d)	—		—		5,013
Total system optimization initiative	$	4,678	$	84	$	81,286

_______________

(a)The three months ended April 4, 2021 includes transaction fees of $1,350 associated with the NPC bankruptcy sale process.

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

(c)The three months ended April 4, 2021 includes the write-off of lease assets of $1,609 and lease termination fees paid of $1,480.

(d)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.