OTHER GAINS AND CHARGES

6 Months Ended

Dec. 25, 2013

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



	Thirteen Week Periods Ended						Twenty-Six Week Periods Ended
	December 25, 2013			December 26, 2012			December 25, 2013			December 26, 2012
Restaurant impairment charges	$	1,285		$	661		$	1,285		$	661
Restaurant closure charges	265			2,148			1,107			2,582
Gains on the sale of assets, net	(579		)	(2,350		)	(579		)	(2,350		)
Other	250			(229		)	414			(216		)
	$	1,221		$	230		$	2,227		$	677

In the second quarter of fiscal 2014, we recorded restaurant impairment charges of $1.3 million related to underperforming restaurants that either continue to operate or are scheduled to close. We also recorded $0.3 million of restaurant closure charges consisting primarily of lease termination charges and a $0.6 million gain primarily related to land sales in the second quarter. Restaurant closure charges for the first six months of fiscal 2014 are $1.1 million and consist primarily of lease termination charges and other costs associated with closed restaurants.

In the second quarter of fiscal 2013, we recorded restaurant impairment charges of $0.7 million related to underperforming restaurants that continue to operate. We also recorded $2.1 million in restaurant closure charges, consisting primarily of $1.1 million in lease termination charges and $0.9 million primarily related to the write-down of land associated with a closed facility. Additionally, we recorded net gains of $2.4 million primarily related to land sales.

Restaurant closure charges for the first six months of fiscal 2013 were $2.6 million consisting primarily of $1.5 million in lease termination charges and $0.9 million primarily related to the write-down of land associated with a closed facility.

The impairment charges were measured as the excess of the carrying amount of property and equipment over the fair value. See Note 5 for fair value disclosures related to the restaurant impairment charges.