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):



	Quarter				Year-to-date
	July 8, 2018		July 9, 2017		July 8, 2018		July 9, 2017
Restructuring costs	$	1,872	$	1,822	$	4,805	$	2,252
Accelerated depreciation	538		313		912		691
Losses on disposition of property and equipment, net	477		804		958		1,761
Costs of closed restaurants and other	378		1,934		3,483		4,190
Operating restaurant impairment charges (1)	—		—		291		—
	$	3,265	$	4,873	$	10,449	$	8,894

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(1)	Year-to-date impairment charges are primarily resulting from our landlord’s sale of a restaurant property to a franchisee.

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 Qdoba Sale. Refer to Note 2, Discounted Operations, for information regarding the Qdoba Sale.

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



	Quarter				Year-to-date
	July 8, 2018		July 9, 2017		July 8, 2018		July 9, 2017
Employee severance and related costs	$	1,476	$	168	$	2,828	$	424
Qdoba Evaluation retention compensation	376		—		1,188		—
Qdoba Evaluation consulting costs (1)	20		1,654		788		1,654
Other	—		—		1		174
	$	1,872	$	1,822	$	4,805	$	2,252

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

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
Additions/adjustments	2,828
Cash payments	(2,452		)
Balance as of July 8, 2018	$	1,024

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 the replacement of computer hardware and exterior enhancements at our company-operated restaurants. In 2017, accelerated depreciation primarily related to restaurant remodels and the anticipated closure of two restaurants.

Costs of closed restaurants and other — Costs of closed restaurants in 2018 and 2017 include future lease commitment charges and expected ancillary costs, net of anticipated sublease rentals. Costs in 2018 also include $0.7 million of impairment charges resulting from the closure of four franchise and one company restaurant, and $0.4 million of charges resulting from changes in the market value of closed properties held for sale. Costs in 2017 also include $0.5 million in property and equipment impairment charges and $0.5 million in future lease commitment charges related to the closure of three underperforming 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)	648
Interest expense	1,365
Cash payments	(4,382		)
Balance as of July 8, 2018 (2) (3)	$	3,941

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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 to Jack in the Box franchisees.