IMPAIRMENT AND OTHER CHARGES, NET

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



	Sixteen Weeks Ended
	January 21, 2018		January 22, 2017
Costs of closed restaurants and other	$	1,375	$	1,839
Restructuring costs	358		183
Operating restaurant impairment charges (1)	291		—
Losses on disposition of property and equipment, net	183		530
Accelerated depreciation	50		102
	$	2,257	$	2,654

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(1)	Impairment charges are due primarily to our landlord’s sale of a restaurant property to a franchisee.

Costs of closed restaurants and other — Costs of closed restaurants in 2018 and 2017 include future lease commitment charges and expected ancillary cost, net of anticipated sublease rentals. Costs in 2018 also include $0.5 million of additional impairment charges resulting from changes in market value from three previously closed restaurants.

Accrued restaurant closing costs, included in accrued liabilities and other long-term liabilities on our condensed consolidated balance sheets, changed as follows during 2018 (in thousands):



Balance as of October 1, 2017	$	6,175
Additions	135
Adjustments (1)	347
Interest expense	545
Cash payments	(1,592		)
Balance as of January 21, 2018 (2) (3)	$	5,610

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(1)	Adjustments relate primarily to revisions of certain sublease and cost assumptions. Our estimates related to our future lease obligations, primarily the sublease income we anticipate, are subject to a high degree of judgment and may differ from actual sublease income due to changes in economic conditions, desirability of the sites and other factors.


(2)	The weighted average remaining lease term related to these commitments is approximately 4 years.


(3)	This balance excludes $2.8 million of restaurant closing costs that are included in accrued liabilities and other long-term liabilities on our condensed consolidated balance sheets, which were initially recorded as losses on the sale of company-operated restaurants upon sale to Jack in the Box franchisees in prior years.

Restructuring costs — Restructuring charges in 2018 and 2017 include costs resulting from a plan that management initiated in fiscal 2016 to reduce our general and administrative costs. This plan includes cost saving initiatives from workforce reductions and refranchising initiatives. Restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the Board of Director’s approval to sell Qdoba. Refer to Note 2, Discounted Operations, for additional information regarding the Qdoba Sale.

The following is a summary of our restructuring costs (in thousands):



	Sixteen Weeks Ended
	January 21, 2018			January 22, 2017
Qdoba Evaluation retention bonus	$	587		$	—
Qdoba Evaluation consulting costs (1)	226			—
Employee severance and related costs (2)	(456		)	92
Other	1			91
	$	358		$	183

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(1)	Qdoba Evaluation consulting costs are primarily related to third party advisory services.


(2)	2018 reflects a reduction in severance and related costs due to a change in the number of employees to be terminated in connection with our restructuring activities.

At this time, we are unable to estimate additional charges to be incurred.

Total accrued severance costs related to our restructuring activities are included in accrued liabilities and changed as follows during 2018 (in thousands):



Balance as of October 1, 2017	$	648
Adjustments (1)	(456		)
Cash payments	(150		)
Balance as of January 21, 2018	$	42

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(1)	Adjustments in accrued severance costs are the result of the change in number of employees to be terminated in connection with our restructuring activities.

Accelerated depreciation — When a long-lived asset will be replaced or otherwise disposed of prior to the end of its estimated useful life, the useful life of the asset is adjusted based on the estimated disposal date and accelerated depreciation is recognized. In 2018, accelerated depreciation was primarily related to exterior enhancements at our company-operated restaurants. In 2017, accelerated depreciation primarily related to the anticipated closure of two restaurants.