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Operating (Gains), Losses and Other Charges, Net (Tables)
12 Months Ended
Dec. 27, 2017
Other Income and Expenses [Abstract]  
Operating (gains) losses and other charges net
Operating (gains), losses and other charges, net were comprised of the following:

 
Fiscal Year Ended
 
December 27, 2017
 
December 28, 2016
 
December 30, 2015
 
(In thousands)
Pension settlement loss
$

 
$
24,297

 
$

Software implementation costs
5,247

 

 

(Gains) losses on sales of assets and other, net
(1,729
)
 
29

 
(93
)
Restructuring charges and exit costs
485

 
1,486

 
1,524

Impairment charges
326

 
1,098

 
935

Operating (gains), losses and other charges, net
$
4,329

 
$
26,910

 
$
2,366

Schedule of restructuring charges and exit costs
Restructuring charges and exit costs were comprised of the following: 

 
Fiscal Year Ended
 
December 27, 2017
 
December 28, 2016
 
December 30, 2015
 
(In thousands)
Exit costs
$
385

 
$
591

 
$
697

Severance and other restructuring charges
100

 
895

 
827

Total restructuring charges and exit costs
$
485

 
$
1,486

 
$
1,524

Components of change in accrued exit cost liabilities
The components of the change in accrued exit cost liabilities were as follows:
 
 
December 27, 2017
 
December 28, 2016
 
(In thousands)
Balance, beginning of year
$
1,896

 
$
2,043

Exit costs (1)
385

 
591

Payments, net of sublease receipts
(1,189
)
 
(855
)
Interest accretion
88

 
117

Balance, end of year
1,180

 
1,896

Less current portion included in other current liabilities
345

 
330

Long-term portion included in other noncurrent liabilities
$
835

 
$
1,566


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

Estimated net cash payments related to exit cost liabilities
Estimated net cash payments related to exit cost liabilities in the next five years are as follows:
 
 
(In thousands)
2018
$
414

2019
264

2020
179

2021
180

2022
180

Thereafter
168

Total
1,385

Less imputed interest
205

Present value of exit cost liabilities
$
1,180