Operating (Gains), Losses and Other Charges, Net

Operating (gains), losses and other charges, net are comprised of the following:



	Quarter Ended
	March 26, 2014			March 27, 2013
	(In thousands)
(Gains) losses on sales of assets and other, net	$	(8	)	$	18
Restructuring charges and exit costs	430			116
Impairment charges	—			—
Operating (gains), losses and other charges, net	$	422		$	134

Restructuring Charges and Exit Costs

Restructuring charges and exit costs were comprised of the following:



	Quarter Ended
	March 26, 2014		March 27, 2013
	(In thousands)
Exit costs	$	54	$	56
Severance and other restructuring charges	376		60
Total restructuring charges and exit costs	$	430	$	116

The components of the change in accrued exit cost liabilities are as follows:



	(In thousands)
Balance, December 25, 2013	$	3,149
Exit costs (1)	54
Payments, net of sublease receipts	(355		)
Interest accretion	52
Balance, March 26, 2014	2,900
Less current portion included in other current liabilities	1,182
Long-term portion included in other noncurrent liabilities	$	1,718


(1)	Included as a component of operating (gains), losses and other charges, net.

Estimated net cash payments related to exit cost liabilities are as follows:



	(In thousands)
Remainder of 2014	$	1,082
2015	566
2016	295
2017	296
2018	299
Thereafter	986
Total	3,524
Less imputed interest	624
Present value of exit cost liabilities	$	2,900

As of March 26, 2014 and December 25, 2013, we had accrued severance and other restructuring charges of $0.2 million and $0.1 million, respectively. The balance as of March 26, 2014 is expected to be paid during the next 12 months.