
	IMPAIRMENT, DISPOSITION OF PROPERTY AND EQUIPMENT, RESTAURANT CLOSING COSTS AND RESTRUCTURING

Impairment and other charges, net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands):



	Sixteen Weeks Ended
	January 20, 2013			January 22, 2012
Impairment charges	$	2,522		$	1,199
Losses (gains) on the disposition of property and equipment, net	(832		)	1,083
Costs of closed restaurants (primarily lease obligations) and other	761			2,069
Restructuring costs	812			—
	$	3,263		$	4,351

Impairment — When events and circumstances indicate that our long-lived assets might be impaired and their carrying amount is greater than the undiscounted cash flows we expect to generate from such assets, we recognize an impairment loss as the amount by which the carrying value exceeds the fair value of the assets. Impairment charges in 2013 and in 2012 primarily represent charges to write down the carrying value of underperforming Jack in the Box restaurants and Jack in the Box restaurants we intend to or have closed.

Disposition of property and equipment — We also recognize accelerated depreciation and other costs on the disposition of property and equipment. When we decide to dispose of a long-lived asset, depreciable lives are adjusted based on the estimated disposal date and accelerated depreciation is recorded. Other disposal costs primarily relate to gains or losses recognized upon the sale of closed restaurant properties, and charges from our ongoing re-image and logo program and normal capital maintenance activities. The net gain recognized on the disposition of property and equipment in 2013 includes income of $2.1 million from the resolution of two eminent domain matters involving Jack in the Box restaurants.

Restaurant closing costs — consist of future lease commitments, net of anticipated sublease rentals and expected ancillary costs, and are included in impairment and other charges, net in the accompanying condensed consolidated statements of earnings. Total accrued restaurant closing costs, included in accrued liabilities and other long-term liabilities, changed as follows (in thousands):



	Sixteen Weeks Ended
	January 20, 2013			January 22, 2012
Balance at beginning of period	$	20,677		$	21,657
Additions and adjustments	426			1,246
Cash payments	(1,542		)	(1,675		)
Balance at end of quarter	$	19,561		$	21,228

Additions and adjustments in both periods primarily relate to revisions to certain sublease and cost assumptions.

Restructuring costs — We have been engaged in a comprehensive review of our organization structure, including evaluating opportunities for outsourcing, restructuring of certain functions and workforce reductions. The following is a summary of these costs during the 16-weeks ended January 20, 2013 (in thousands):



Severance costs	$	368
Other	444
	$	812

Total accrued severance costs related to our restructuring activities are included in accrued liabilities and changed as follows during the 16-weeks ended January 20, 2013 (in thousands):



Balance at beginning of period	$	1,758
Additions	368
Cash payments	(1,455		)
Balance at end of quarter	$	671

As part of the ongoing review of our organization structure, we expect to incur additional charges related to this activity; however, we are unable to reasonably estimate the additional costs at this time.