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Reorganization and Realignment Costs (Tables)
 12 Months Ended
Jan. 01, 2023
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the initiatives included in “Reorganization and realignment costs:”
Year Ended
202220212020
Operations and field realignment$59 $1,758 $3,801 
IT realignment32 (10)7,288 
G&A realignment(4)(52)614 
System optimization initiative611 6,852 4,327 
Reorganization and realignment costs$698 $8,548 $16,030 
Operations and Field Realignment  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the activity recorded as a result of the Operations and Field Realignment Plan:
Year EndedTotal Incurred Since Inception
202220212020
Severance and related employee costs$7 $270 $3,113 $3,390 
Third-party and other costs52 1,488 67 1,607 
59 1,758 3,180 4,997 
Share-based compensation (a)— — 621 621 
Total operations and field realignment$59 $1,758 $3,801 $5,618 
_______________

(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.
Schedule of Restructuring Reserve by Type of Cost
The tables below present a rollforward of our accruals for the Operations and Field Realignment Plan, which are included in “Accrued expenses and other current liabilities” as of January 2, 2022.
Balance January 2, 2022
ChargesPayments
Balance January 1, 2023
Severance and related employee costs$155 $7 $(162)$— 
Third-party and other costs11 52 (63)— 
$166 $59 $(225)$— 
Balance January 3, 2021
ChargesPayments
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)$166 
IT Realignment  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the activity recorded as a result of the IT Realignment Plan:
Year EndedTotal Incurred Since Inception
202220212020
Severance and related employee costs (a)$— $(165)$843 $8,226 
Recruitment and relocation costs29 146 1,296 1,471 
Third-party and other costs3 9 5,149 6,547 
32 (10)7,288 16,244 
Share-based compensation (b)— — — 193 
Total IT realignment $32 $(10)$7,288 $16,437 
_______________

(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.
System Optimization Initiative  
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:
Year EndedTotal Incurred Since Inception
202220212020
Severance and related employee costs$4 $661 $— $18,902 
Professional fees395 1,570 4,323 24,072 
Other (a)145 1,765 4 7,763 
544 3,996 4,327 50,737 
Accelerated depreciation and amortization (b)— — — 25,398 
NPC lease termination costs (c)67 2,856 — 2,923 
Share-based compensation (d)— — — 5,013 
Total system optimization initiative$611 $6,852 $4,327 $84,071 
_______________

(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.

(c)2021 includes the write-off of lease assets of $1,376 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.
Schedule of Restructuring Reserve by Type of Cost
The table below presents a rollforward of our accruals for our system optimization initiative.
Balance January 3, 2021
ChargesPayments
Balance January 2, 2022
Severance and related employee costs$— $661 $(661)$— 
Professional fees1,230 1,570 (2,800)— 
Other— 1,765 (1,765)— 
$1,230 $3,996 $(5,226)$—