Closure and Impairment Charges

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Closure and impairment charges for the three and nine months ended September 30, 2023 and 2022 were as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
	(In millions)
Closure charges	$	0.3	$	0.5	$	1.1	$	1.7
Long-lived tangible asset impairment	1.5		1.1		2.0		1.4



Total closure and impairment charges	$	1.8	$	1.6	$	3.1	$	3.1

The closure charges for the three and nine months ended September 30, 2023 were primarily related to the establishment of or revisions to existing closure reserves, including accretion, for approximately 30 IHOP restaurants.

The closure charges for the three and nine months ended September 30, 2022 were primarily related to the establishment of or revisions to existing closure reserves, including accretion, for approximately 35 and 40 IHOP restaurants, respectively.

The long-lived asset impairment for the three months ended September 30, 2023 related to the impairment of four IHOP master land and building leases. The long-lived asset impairment for the nine months ended September 30, 2023 primarily related to technology that was developed in connection with the IHOP Flip'd initiative that was stopped, and the impairment of four IHOP master land and building leases in the third quarter of 2023.

Long-lived intangible asset impairment charges for the three months ended September 30, 2022 related to the refranchising and sale of related restaurant assets of 69 Applebee’s company-operated restaurants located in North Carolina and South Carolina. Long-lived tangible asset impairment charges for the nine months ended September 30, 2022 related to the Applebee's company-operated restaurants for $1.1 million and the impairment of land and buildings for two IHOP restaurants located on sites owned by the Company.