Operating (Gains), Losses and Other Charges, Net

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



	Fiscal Year Ended
	December 30, 2015			December 31, 2014			December 25, 2013
	(In thousands)
Gains on sales of assets and other, net	$	(93	)	$	(112	)	$	(66	)
Restructuring charges and exit costs	1,524			981			1,389
Impairment charges	935			401			5,748
Operating (gains), losses and other charges, net	$	2,366		$	1,270		$	7,071

Restructuring charges and exit costs were comprised of the following:



	Fiscal Year Ended
	December 30, 2015		December 31, 2014		December 25, 2013
	(In thousands)
Exit costs	$	697	$	335	$	630
Severance and other restructuring charges	827		646		759
Total restructuring charges and exit costs	$	1,524	$	981	$	1,389

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



	December 30, 2015			December 31, 2014
	(In thousands)
Balance, beginning of year	$	2,142		$	3,149
Exit costs ⁽¹⁾	697			335
Payments, net of sublease receipts	(932		)	(1,426		)
Reclassification of certain lease liabilities, net	—			(95		)
Interest accretion	136			179
Balance, end of year	2,043			2,142
Less current portion included in other current liabilities	550			483
Long-term portion included in other noncurrent liabilities	$	1,493		$	1,659


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

Estimated net cash payments related to exit cost liabilities in the next five years are as follows:



	(In thousands)
2016	$	680
2017	397
2018	353
2019	276
2020	194
Thereafter	631
Total	2,531
Less imputed interest	488
Present value of exit cost liabilities	$	2,043

The present value of exit cost liabilities is net of $2.2 million of existing sublease arrangements and $1.1 million related to properties for which we assume we will enter into sublease agreements in the future. See Note 8 for a schedule of future minimum lease commitments and amounts to be received as lessor or sub-lessor for both open and closed restaurants.

Impairment charges of $0.9 million for the year ended December 30, 2015 resulted primarily from the impairment of restaurants identified as assets held for sale. Impairment charges of $0.4 million for the year ended December 31, 2014 resulted primarily from the impairment of an underperforming restaurant. Impairment charges of $5.7 million for the year ended December 25, 2013 resulted primarily from the $4.8 million impairment of an underperforming restaurant and the $0.8 million impairment of restaurants and a piece of real estate identified as assets held for sale.