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Impairment and other charges, net (Tables)
 4 Months Ended
Jan. 20, 2019
Restructuring Cost and Reserve [Line Items]  
Impairment Disposition Of Property And Equipment, Restaurant Closing Costs And Resturcturing
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,
2019
 
January 21,
2018
Restructuring costs
$
5,840


$
358

Costs of closed restaurants and other
866


1,447

Losses on disposition of property and equipment, net
576


184

Accelerated depreciation
416


57

Operating restaurant impairment charges (1)
—


211

 
$
7,698

 
$
2,257
Restructuring and Related Costs
The following is a summary of our restructuring costs (in thousands):
 
Sixteen Weeks Ended
 
January 20,
2019
 
January 21,
2018
Employee severance and related costs (1)
$
4,506

 
$
(456
)
Strategic Alternatives Evaluation (2)
1,334

 
—

Qdoba Evaluation (3)
—

 
813

Other
—

 
1

 
$
5,840

 
$
358

____________________________
(1)
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.
(2)
Strategic Alternative Evaluation costs are primarily related to third party advisory services.
(3)
Qdoba Evaluation costs are primarily related to retention compensation and third party advisory services.
Schedule of Restructuring Reserve by Type of Cost
Total accrued severance costs related to our restructuring activities are included in “Accrued liabilities” on our condensed consolidated balance sheets, and changed as follows during 2019 (in thousands):
Balance as of September 30, 2018
 
$
5,309

Costs incurred
 
4,474

Cash payments
 
(4,200
)
Balance as of January 20, 2019
 
$
5,583
Impairment, Disposition, Closing Costs, and Restructuring [Member]  
Restructuring Cost and Reserve [Line Items]  
Schedule of Restructuring Reserve by Type of Cost
Costs of closed restaurants and other — Costs of closed restaurants in 2019 and 2018 include future lease commitment charges and expected ancillary costs, net of anticipated sublease rentals. Costs in 2018 also include also include $0.5 million of additional impairment charges resulting from changes in the market value of three closed restaurant properties held for sale.
Accrued restaurant closing costs, included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets, changed as follows during 2019 (in thousands):
Balance as of September 30, 2018
 
$
3,534

Additions
 
—

Adjustments (1)
 
146

Interest expense
 
460

Cash payments
 
(1,179
)
Balance as of January 20, 2019 (2) (3)
 
$
2,961

___________________________
(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 $2.1 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 franchisees.