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v3.20.4

Reorganization and Realignment Costs (Tables) | 12 Months Ended
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Jan. 03, 2021
Restructuring Cost and Reserve |
Restructuring and Related Costs | The following is a summary of the initiatives included in “Reorganization and realignment costs:”
| Year Ended
| 2020 |  | 2019 |  | 2018
Operations and field realignment | $ | 3,801 |  |  | $ | — |  |  | $ | — |
IT realignment | 7,288 |  |  | 9,127 |  |  | — |
G&A realignment | 614 |  |  | 7,749 |  |  | 8,785 |
System optimization initiative | 4,327 |  |  | 89 |  |  | 283 |
Reorganization and realignment costs | $ | 16,030 |  |  | $ | 16,965 |  |  | $ | 9,068 |
Operations and Field Realignment |
Restructuring Cost and Reserve |
Restructuring and Related Costs | The following is a summary of the activity recorded as a result of the Operations and Field Realignment Plan:
| Year Ended
| 2020
Severance and related employee costs | $ | 3,113 |
Third party and other costs | 67 |
| 3,180 |
Share-based compensation (a) | 621 |
Total operations and field realignment | $ | 3,801 |
_______________ (a)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the Operations and Field Realignment Plan.
Schedule of Restructuring Reserve by Type of Cost | The accruals for the Operations and Field Realignment Plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $2,487 and $113 as of January 3, 2021. The table below presents a rollforward of our accruals for the Operations and Field Realignment Plan.
| Balance December 29, 2019 |  | Charges |  | Payments |  | Balance January 3, 2021
Severance and related employee costs | $ | — |  |  | $ | 3,113 |  |  | $ | (513) |  |  | $ | 2,600 |
Third party and other costs | — |  |  | 67 |  |  | (67) |  |  | — |
| $ | — |  |  | $ | 3,180 |  |  | $ | (580) |  |  | $ | 2,600 |
IT Realignment |
Restructuring Cost and Reserve |
Restructuring and Related Costs | The following is a summary of the activity recorded as a result of the IT Realignment Plan:
| Year Ended |  | Total Incurred Since Inception
| 2020 |  | 2019 |
Severance and related employee costs | $ | 843 |  |  | $ | 7,548 |  |  | $ | 8,391 |
Recruitment and relocation costs | 1,296 |  |  | — |  |  | 1,296 |
Third-party and other costs | 5,149 |  |  | 1,386 |  |  | 6,535 |
| 7,288 |  |  | 8,934 |  |  | 16,222 |
Share-based compensation (a) | — |  |  | 193 |  |  | 193 |
Total IT realignment | $ | 7,288 |  |  | $ | 9,127 |  |  | $ | 16,415 |
_______________ (a)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the IT realignment plan.
Schedule of Restructuring Reserve by Type of Cost | As of January 3, 2021, the accruals for our IT Realignment Plan are included in “Accrued expenses and other current liabilities.” As of December 29, 2019, the accruals for our IT Realignment Plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $8,025 and $599, respectively. The tables below present a rollforward of our accruals for the IT Realignment Plan:
| Balance December 29, 2019 |  | Charges |  | Payments |  | Balance January 3, 2021
Severance and related employee costs | $ | 7,548 |  |  | $ | 843 |  |  | $ | (6,883) |  |  | $ | 1,508 |
Recruitment and relocation costs | — |  |  | 1,296 |  |  | (1,296) |  |  | — |
Third-party and other costs | 1,076 |  |  | 5,149 |  |  | (6,225) |  |  | — |
| $ | 8,624 |  |  | $ | 7,288 |  |  | $ | (14,404) |  |  | $ | 1,508 |
| Balance December 30, 2018 |  | Charges |  | Payments |  | Balance December 29, 2019
Severance and related employee costs | $ | — |  |  | $ | 7,548 |  |  | $ | — |  |  | $ | 7,548 |
Recruitment and relocation costs | — |  |  | — |  |  | — |  |  | — |
Third-party and other costs | — |  |  | 1,386 |  |  | (310) |  |  | 1,076 |
| $ | — |  |  | $ | 8,934 |  |  | $ | (310) |  |  | $ | 8,624 |
G&A Realignment |
Restructuring Cost and Reserve |
Restructuring and Related Costs | The following is a summary of the activity recorded as a result of the G&A Realignment Plan:
| Year Ended |  | Total Incurred Since Inception
| 2020 |  | 2019 |  | 2018 |
Severance and related employee costs | $ | 28 |  |  | $ | 5,485 |  |  | $ | 3,797 |  |  | $ | 24,266 |
Recruitment and relocation costs | 360 |  |  | 950 |  |  | 1,077 |  |  | 2,876 |
Third-party and other costs | 13 |  |  | 100 |  |  | 1,019 |  |  | 2,223 |
| 401 |  |  | 6,535 |  |  | 5,893 |  |  | 29,365 |
Share-based compensation (a) | 213 |  |  | 1,214 |  |  | 1,557 |  |  | 8,111 |
Termination of defined benefit plans (b) | — |  |  | — |  |  | 1,335 |  |  | 1,335 |
Total G&A realignment | $ | 614 |  |  | $ | 7,749 |  |  | $ | 8,785 |  |  | $ | 38,811 |
_______________ (a)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the G&A Realignment Plan. (b)During 2018, the Company terminated two frozen defined benefit plans. See Note 19 for further information.
Schedule of Restructuring Reserve by Type of Cost | As of January 3, 2021, the accruals for the G&A Realignment Plan are included in “Accrued expenses and other current liabilities.” As of December 29, 2019, the accruals for the G&A Realignment Plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $4,504 and $855, respectively. The tables below present a rollforward of our accruals for the G&A Realignment Plan.
| Balance December 29, 2019 |  | Charges |  | Payments |  | Balance January 3, 2021
Severance and related employee costs | $ | 5,276 |  |  | $ | 28 |  |  | $ | (4,372) |  |  | $ | 932 |
Recruitment and relocation costs | 83 |  |  | 360 |  |  | (443) |  |  | — |
Third-party and other costs | — |  |  | 13 |  |  | (13) |  |  | — |
| $ | 5,359 |  |  | $ | 401 |  |  | $ | (4,828) |  |  | $ | 932 |
| Balance December 30, 2018 |  | Charges |  | Payments |  | Balance December 29, 2019
Severance and related employee costs | $ | 7,241 |  |  | $ | 5,485 |  |  | $ | (7,450) |  |  | $ | 5,276 |
Recruitment and relocation costs | 83 |  |  | 950 |  |  | (950) |  |  | 83 |
Third-party and other costs | — |  |  | 100 |  |  | (100) |  |  | — |
| $ | 7,324 |  |  | $ | 6,535 |  |  | $ | (8,500) |  |  | $ | 5,359 |
System Optimization |
Restructuring Cost and Reserve |
Restructuring and Related Costs | The following is a summary of the costs recorded as a result of our system optimization initiative:
| Year Ended |  | Total Incurred Since Inception
| 2020 |  | 2019 |  | 2018 |
Severance and related employee costs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 18,237 |
Professional fees | 4,323 |  |  | 72 |  |  | 264 |  |  | 22,107 |
Other | 4 |  |  | 17 |  |  | 19 |  |  | 5,853 |
| 4,327 |  |  | 89 |  |  | 283 |  |  | 46,197 |
Accelerated depreciation and amortization (a) | — |  |  | — |  |  | — |  |  | 25,398 |
Share-based compensation (b) | — |  |  | — |  |  | — |  |  | 5,013 |
Total system optimization initiative | $ | 4,327 |  |  | $ | 89 |  |  | $ | 283 |  |  | $ | 76,608 |
_______________ (a)Primarily includes accelerated amortization of previously acquired franchise rights related to Company-operated restaurants in territories that have been sold to franchisees in connection with our system optimization initiative. (b)Represents incremental share-based compensation resulting from the modification of stock options and performance-based awards in connection with the termination of employees under our system optimization initiative.
Schedule of Restructuring Reserve by Type of Cost | The table below presents a rollforward of our accruals for our system optimization initiative, which are included in “Accrued expenses and other current liabilities.”
| Balance December 29, 2019 |  | Charges |  | Payments |  | Balance January 3, 2021
Professional fees | $ | — |  |  | $ | 4,323 |  |  | $ | (3,093) |  |  | $ | 1,230 |
Other | — |  |  | 4 |  |  | (4) |  |  | — |
| $ | — |  |  | $ | 4,327 |  |  | $ | (3,097) |  |  | $ | 1,230 |

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