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


	Year Ended				Total Incurred Since Inception
	2021		2020
Severance and related employee costs	$	270	$	3,113	$	3,383
Third-party and other costs	1,488		67		1,555
	1,758		3,180		4,938
Share-based compensation (a)	—		621		621
Total operations and field realignment	$	1,758	$	3,801	$	5,559

_______________

(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.

As of January 2, 2022, the accruals for the Operations and Field Realignment Plan are included in “Accrued expenses and other current liabilities.” As of January 3, 2021, 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, respectively. The tables below present a rollforward of our accruals for the Operations and Field Realignment Plan.


	Balance January 3, 2021		Charges		Payments		Balance January 2, 2022
Severance and related employee costs	$	2,600	$	270	$	(2,715)	$	155
Third-party and other costs	—		1,488		(1,477)		11
	$	2,600	$	1,758	$	(4,192)	$	166


	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
	2021		2020		2019
Severance and related employee costs (a)	$	(165)	$	843	$	7,548	$	8,226
Recruitment and relocation costs	146		1,296		—		1,442
Third-party and other costs	9		5,149		1,386		6,544
	(10)		7,288		8,934		16,212
Share-based compensation (b)	—		—		193		193
Total IT realignment	$	(10)	$	7,288	$	9,127	$	16,405

_______________

(a)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 tables below present a rollforward of our accruals for the IT Realignment Plan, which are included in “Accrued expenses and other current liabilities” as of January 2, 2022 and January 3, 2021.


	Balance January 3, 2021		Charges		Payments		Balance January 2, 2022
Severance and related employee costs	$	1,508	$	(165)	$	(1,250)	$	93
Recruitment and relocation costs	—		146		(146)		—
Third-party and other costs	—		9		(9)		—
	$	1,508	$	(10)	$	(1,405)	$	93


	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

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
	2021		2020		2019
Severance and related employee costs (a)	$	(74)	$	28	$	5,485	$	24,192
Recruitment and relocation costs	1		360		950		2,877
Third-party and other costs	2		13		100		2,225
	(71)		401		6,535		29,294
Share-based compensation (b)	19		213		1,214		8,130
Termination of defined benefit plans	—		—		—		1,335
Total G&A realignment	$	(52)	$	614	$	7,749	$	38,759

_______________

(a)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 G&A Realignment Plan.

System Optimization Initiative

The tables below present a rollforward of our accruals for the G&A Realignment Plan, which are included in “Accrued expenses and other current liabilities” as of January 2, 2022 and January 3, 2021.


	Balance January 3, 2021		Charges		Payments		Balance January 2, 2022
Severance and related employee costs	$	932	$	(74)	$	(847)	$	11
Recruitment and relocation costs	—		1		(1)		—
Third-party and other costs	—		2		(2)		—
	$	932	$	(71)	$	(850)	$	11


	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

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


	Year Ended						Total Incurred Since Inception
	2021		2020		2019
Severance and related employee costs	$	661	$	—	$	—	$	18,898
Professional fees	1,570		4,323		72		23,677
Other (a)	1,765		4		17		7,618
	3,996		4,327		89		50,193
Accelerated depreciation and amortization (b)	—		—		—		25,398
NPC lease termination costs (c)	2,856		—		—		2,856
Share-based compensation (d)	—		—		—		5,013
Total system optimization initiative	$	6,852	$	4,327	$	89	$	83,460

_______________

(a)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.

(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.