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 26, 2018			September 27, 2017			September 26, 2018			September 27, 2017
	(In thousands)
Software implementation costs	$	—		$	1,001		$	—		$	4,669
Gains on sales of assets and other, net	(695		)	(411		)	(759		)	(1,646		)
Restructuring charges and exit costs	48			40			816			436
Impairment charges	1,440			—			1,558			—
Operating (gains), losses and other charges, net	$	793		$	630		$	1,615		$	3,459

Software implementation costs of $4.7 million for the three quarters ended September 27, 2017 were the result of our investment in a new cloud-based Enterprise Resource Planning system. Gains on sales of assets and other, net for the quarter and three quarters ended September 26, 2018 primarily related to insurance settlements on fire-damaged restaurants. Gains on sales of assets and other, net of $1.6 million for the three quarters ended September 27, 2017 primarily related to real estate sold to franchisees.

Restructuring charges and exit costs were comprised of the following:



	Quarter Ended				Three Quarters Ended
	September 26, 2018		September 27, 2017		September 26, 2018		September 27, 2017
	(In thousands)
Exit costs	$	48	$	40	$	347	$	366
Severance and other restructuring charges	—		—		469		70
Total restructuring charges and exit costs	$	48	$	40	$	816	$	436

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



	(In thousands)
Balance, December 27, 2017	$	1,180
Exit costs ⁽¹⁾	347
Payments, net of sublease receipts	(440		)
Interest accretion	57
Balance, September 26, 2018	1,144
Less current portion included in other current liabilities	489
Long-term portion included in other noncurrent liabilities	$	655


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

As of September 26, 2018 and December 27, 2017, we had accrued severance and other restructuring charges of $0.1 million and less than $0.1 million, respectively. The balance as of September 26, 2018 is expected to be paid during the next 12 months.

Impairment charges for the quarter and three quarters ended September 26, 2018 primarily resulted from the impairment of an underperforming unit.