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


	Three Months Ended		Six Months Ended		Total Incurred Since Inception
	July 4, 2021		July 4, 2021
Severance and related employee costs	$	79	$	333	$	3,446
Third-party and other costs	1,136		1,156		1,223
	1,215		1,489		4,669
Share-based compensation (a)	—		—		621
Total operations and field realignment	$	1,215	$	1,489	$	5,290

_______________

(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 July 4, 2021.


	Balance January 3, 2021		Charges		Payments		Balance July 4, 2021
Severance and related employee costs	$	2,600	$	333	$	(1,924)	$	1,009
Third-party and other costs	—		1,156		(1,156)		—
	$	2,600	$	1,489	$	(3,080)	$	1,009

IT Realignment

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


	Three Months Ended				Six Months Ended				Total Incurred Since Inception
	July 4, 2021		June 28, 2020		July 4, 2021		June 28, 2020
Severance and related employee costs (a)	$	(8)	$	830	$	(119)	$	975	$	8,272
Recruitment and relocation costs	13		143		121		314		1,417
Third-party and other costs	1		1,874		4		5,117		6,539
	6		2,847		6		6,406		16,228
Share-based compensation (b)	—		—		—		—		193
Total IT realignment	$	6	$	2,847	$	6	$	6,406	$	16,421

_______________

(a)The three and six months ended July 4, 2021 include 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 $462 and $10 as of July 4, 2021 and $4,039 and $371 as of June 28, 2020, respectively. The tables below present a rollforward of our accruals for the IT Realignment Plan.


	Balance January 3, 2021		Charges		Payments		Balance July 4, 2021
Severance and related employee costs	$	1,508	$	(119)	$	(917)	$	472
Recruitment and relocation costs	—		121		(121)		—
Third-party and other costs	—		4		(4)		—
	$	1,508	$	6	$	(1,042)	$	472


	Balance December 29, 2019		Charges		Payments		Balance June 28, 2020
Severance and related employee costs	$	7,548	$	975	$	(4,113)	$	4,410
Recruitment and relocation costs	—		314		(314)		—
Third-party and other costs	1,076		5,117		(6,193)		—
	$	8,624	$	6,406	$	(10,620)	$	4,410

G&A Realignment

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


	Three Months Ended				Six Months Ended				Total Incurred Since Inception
	July 4, 2021		June 28, 2020		July 4, 2021		June 28, 2020
Severance and related employee costs (a)	$	(22)	$	(6)	$	(53)	$	146	$	24,213
Recruitment and relocation costs	(1)		—		—		15		2,876
Third-party and other costs	(1)		—		—		1		2,223
	(24)		(6)		(53)		162		29,312
Share-based compensation (b)	8		70		19		169		8,130
Termination of defined benefit plans	—		—		—		—		1,335
Total G&A realignment	$	(16)	$	64	$	(34)	$	331	$	38,777

_______________

(a)The three and six months ended July 4, 2021 and June 28, 2020 include 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 July 4, 2021, the accruals for the G&A realignment plan are included in “Accrued expenses and other current liabilities.” As of June 28, 2020, the accruals for the G&A realignment plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled and $2,705 and $108, respectively. The tables below present a rollforward of our accruals for the G&A Realignment Plan.


	Balance January 3, 2021		Charges		Payments		Balance July 4, 2021
Severance and related employee costs	$	932	$	(53)	$	(738)	$	141
Recruitment and relocation costs	—		—		—		—
Third-party and other costs	—		—		—		—
	$	932	$	(53)	$	(738)	$	141


	Balance December 29, 2019		Charges		Payments		Balance June 28, 2020
Severance and related employee costs	$	5,276	$	146	$	(2,671)	$	2,751
Recruitment and relocation costs	83		15		(36)		62
Third-party and other costs	—		1		(1)		—
	$	5,359	$	162	$	(2,708)	$	2,813

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


	Three Months Ended				Six Months Ended				Total Incurred Since Inception
	July 4, 2021		June 28, 2020		July 4, 2021		June 28, 2020
Severance and related employee costs	$	661	$	—	$	661	$	—	$	18,898
Professional fees	504		—		739		80		22,846
Other (a)	—		—		1,354		4		7,207
	1,165		—		2,754		84		48,951
Accelerated depreciation and amortization (b)	—		—		—		—		25,398
NPC lease termination costs (c)	(268)		—		2,821		—		2,821
Share-based compensation (d)	—		—		—		—		5,013
Total system optimization initiative	$	897	$	—	$	5,575	$	84	$	82,183

_______________

(a)The six months ended July 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 six months ended July 4, 2021 includes the write-off of lease assets of $1,341 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.