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Operating (Gains), Losses and Other Charges, Net (Tables)
12 Months Ended
Dec. 26, 2018
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 26, 2018
 
December 27, 2017
 
December 28, 2016
 
(In thousands)
Pension settlement loss
$

 
$

 
$
24,297

Software implementation costs

 
5,247

 

(Gains) losses on sales of assets and other, net
(513
)
 
(1,729
)
 
29

Restructuring charges and exit costs
1,575

 
485

 
1,486

Impairment charges
1,558

 
326

 
1,098

Operating (gains), losses and other charges, net
$
2,620

 
$
4,329

 
$
26,910

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

 
Fiscal Year Ended
 
December 26, 2018
 
December 27, 2017
 
December 28, 2016
 
(In thousands)
Exit costs
$
518

 
$
385

 
$
591

Severance and other restructuring charges
1,057

 
100

 
895

Total restructuring charges and exit costs
$
1,575

 
$
485

 
$
1,486

Components of change in accrued exit cost liabilities
The components of the change in accrued exit cost liabilities were as follows:
 
 
December 26, 2018
 
December 27, 2017
 
(In thousands)
Balance, beginning of year
$
1,180

 
$
1,896

Exit costs (1)
518

 
385

Payments, net of sublease receipts
(615
)
 
(1,189
)
Interest accretion
72

 
88

Balance, end of year
1,155

 
1,180

Less current portion included in other current liabilities
546

 
345

Long-term portion included in other noncurrent liabilities
$
609

 
$
835


(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)
2019
$
532

2020
177

2021
178

2022
178

2023
166

Thereafter

Total
1,231

Less imputed interest
76

Present value of exit cost liabilities
$
1,155