Impairment, Disposition Of Property And Equipment, Restaurant Closing Costs And Restructuring (Tables)

6 Months Ended

Apr. 14, 2013

Restructuring Cost and Reserve [Line Items]

Schedule of Impairment and Disposal Costs Included in Impairment and Other Charges

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



	Quarter				Year-to-Date
	April 14, 2013		April 15, 2012		April 14, 2013		April 15, 2012
Impairment charges	$	362	$	910	$	2,884	$	2,109
Losses on the disposition of property and equipment, net	1,248		1,775		416		2,858
Costs of closed restaurants (primarily lease obligations) and other	429		864		1,190		2,933
Restructuring costs	343		1,525		1,155		1,525
	$	2,382	$	5,074	$	5,645	$	9,425

Restaurant Closing Costs

Total accrued severance costs related to our restructuring activities are included in accrued liabilities and changed as follows in 2013 (in thousands):



	Quarter			Year-to-Date
Balance at beginning of period	$	671		$	1,758
Additions	302			670
Cash payments	(934		)	(2,389		)
Balance at end of quarter	$	39		$	39

As part of the ongoing review of our organization structure, we expect to incur additional charges related to our restructuring activities; however, we are unable to make a reasonable estimate of the additional costs at this time. Our continuing efforts to lower our cost structure include identifying opportunities to reduce general and administrative costs as well as improve restaurant profitability across both brands.

Schedule of Restructuring and Related Costs

Restructuring costs — Beginning in 2012, 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 (in thousands):



	Quarter				Year-to-Date
	April 14, 2013		April 15, 2012		April 14, 2013		April 15, 2012
Severance costs	$	302	$	1,525	$	670	$	1,525
Other	41		—		485		—
	$	343	$	1,525	$	1,155	$	1,525

Contract Termination [Member]

Restructuring Cost and Reserve [Line Items]

Restaurant Closing Costs

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):



	Quarter						Year-to-Date
	April 14, 2013			April 15, 2012			April 14, 2013			April 15, 2012
Balance at beginning of period	$	19,561		$	21,228		$	20,677		$	21,657
Additions and adjustments	312			666			738			1,912
Cash payments	(1,436		)	(1,727		)	(2,978		)	(3,402		)
Balance at end of quarter	$	18,437		$	20,167		$	18,437		$	20,167

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

Schedule of Restructuring and Related Costs

ur liability for lease commitments related to our distribution centers is included in other long-term debt and has changed during 2013 as follows (in thousands):



	Quarter			Year-to-Date
Balance at beginning of period	$	2,277		$	697
Additions and adjustments	185			2,054
Cash payments	(346		)	(635		)
Balance at end of quarter	$	2,116		$	2,116

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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