Operating (Gains), Losses and Other Charges, Net

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



	Quarter Ended						Three Quarters Ended
	September 24, 2014			September 25, 2013			September 24, 2014			September 25, 2013
	(In thousands)
(Gains) losses on sales of assets and other, net	$	(33	)	$	(68	)	$	(74	)	$	(83	)
Restructuring charges and exit costs	300			229			775			1,005
Impairment charges	320			—			348			857
Operating (gains), losses and other charges, net	$	587		$	161		$	1,049		$	1,779

Restructuring charges and exit costs were comprised of the following:



	Quarter Ended				Three Quarters Ended
	September 24, 2014		September 25, 2013		September 24, 2014		September 25, 2013
	(In thousands)
Exit costs	$	291	$	198	$	380	$	435
Severance and other restructuring charges	9		31		395		570
Total restructuring charges and exit costs	$	300	$	229	$	775	$	1,005

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



	(In thousands)
Balance, December 25, 2013	$	3,149
Exit costs (1)	380
Payments, net of sublease receipts	(1,050		)
Reclassification of certain lease assets and liabilities, net	(95		)
Interest accretion	141
Balance, September 24, 2014	2,525
Less current portion included in other current liabilities	914
Long-term portion included in other noncurrent liabilities	$	1,611


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

Impairment charges of $0.3 million for the three quarters ended September 24, 2014 resulted primarily from the impairment of an underperforming unit. Impairment charges of $0.9 million for the three quarters ended September 25, 2013 resulted primarily from the impairment of two units identified as assets held for sale.