The following table represents impairment, restructuring and COVID-19 related charges for the 13 and 26 weeks ended August 1, 2020. There were no impairment, restructuring and COVID-19 related charges for the 13 and 26 weeks ended July 31, 2021. All amounts were recorded within impairment, restructuring and COVID-19 related charges on the Consolidated Statements of Operations.

	13 Weeks Ended		26 Weeks Ended
	August 1,		August 1,
(In thousands)	2020		2020
Impairment charges ⁽¹⁾	$	—	$	153,617
Incremental COVID-19 related expenses⁽²⁾		13,885		13,885
Severance and related employee costs		726		2,729
Total impairment, restructuring and COVID-19 related charges	$	14,611	$	170,231

(1) During the 26 weeks ended August 1, 2020, the Company recorded asset impairment charges of $153.6 million. Included in this amount are retail store impairment charges of $109.6 million, of which $84.1 million relates to operating lease ROU assets and $25.5 million relates to store property and equipment (fixtures and equipment and leasehold improvements). We also recorded $26.0 million of impairment related charges to certain corporate property and equipment as well as $18.0 million of impairment charges related to certain cost and equity method investments.

(2) Incremental COVID-19 related expenses consist of personal protective equipment and supplies for our associates and customers.

A roll-forward of restructuring liabilities recognized in accrued compensation and payroll taxes and other current liabilities and accrued expenses in the Consolidated Balance Sheet is as follows:

	26 Weeks Ended
	July 31,
(In thousands)	2021
Restructuring liability as of January 30, 2021	$	2,812
Add: Costs incurred, excluding non-cash charges		—
Less: Cash payments and adjustments		(1,857	)

Restructuring liability as of July 31, 2021	$	955