OTHER GAINS AND CHARGES

Other gains and charges consist of the following (in thousands):



	Thirteen Week Periods Ended						Thirty-Nine Week Periods Ended
	March 27, 2013			March 28, 2012			March 27, 2013			March 28, 2012
Restaurant impairment charges	$	0		$	0		$	661		$	1,098
Restaurant closure charges	305			1,032			2,887			4,154
Severance and other benefits	1,269			0			1,269			100
Gains on the sale of assets, net	(81		)	(25		)	(2,430		)	(1,365		)
Other	57			(1,111		)	(160		)	1,627
	$	1,550		$	(104	)	$	2,227		$	5,614

We recorded impairment charges of $0.7 million and $1.1 million in fiscal 2013 and 2012, respectively. The impairment charges, which were associated with underperforming restaurants that continue to operate, were measured as the excess of the carrying amount of property and equipment over the fair value. See Note 4 for fair value disclosures related to these charges.

During the first three quarters of fiscal 2013, we recorded $2.9 million in restaurant closure charges, consisting primarily of $1.7 million in lease termination charges and $1.0 million related to long-lived asset impairments. The charges were primarily related to restaurants closed in prior years.

Additionally, we recorded $1.3 million in severance and other benefits resulting from organizational changes made during the third quarter of fiscal 2013. The severance charges include expense related to the accelerated vesting of stock-based compensation awards. We also recorded year-to-date net gains of $2.4 million primarily related to land sales.

During the first three quarters of fiscal 2012, we recorded $4.2 million in restaurant closure charges, consisting primarily of $3.2 million in lease termination charges associated with restaurants closed in prior years and $0.4 million related to long-lived asset impairments resulting from closures.

Additionally, we recorded $1.3 million in net charges related to legal matters in the first three quarters of fiscal 2012. These net charges included gains of approximately $1.1 million recorded in the third quarter related to the resolution of issues reserved for in prior years and charges of approximately $2.4 million recorded in the second quarter related to the pending settlement of a class action lawsuit. We also recorded net year-to-date gains of $1.4 million related to the sale of land.