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Impairment and other charges, net (Tables) | 4 Months Ended
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Jan. 21, 2018
Restructuring and Related Activities [Abstract] |
Impairment Disposition Of Property And Equipment, Restaurant Closing Costs And Resturcturing | Impairment and other charges, net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands):
| Sixteen Weeks Ended
| January 21, 2018 |  | January 22, 2017
Costs of closed restaurants and other | $ | 1,375 |  |  | $ | 1,839 |
Restructuring costs | 358 |  |  | 183 |
Operating restaurant impairment charges (1) | 291 |  |  | — |
Losses on disposition of property and equipment, net | 183 |  |  | 530 |
Accelerated depreciation | 50 |  |  | 102 |
| $ | 2,257 |  |  | $ | 2,654 |
Impairment and other charges |
Restructuring and Related Costs | Restructuring costs — Restructuring charges in 2018 and 2017 include costs resulting from a plan that management initiated in fiscal 2016 to reduce our general and administrative costs. This plan includes cost saving initiatives from workforce reductions and refranchising initiatives. Restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the Board of Director’s approval to sell Qdoba. Refer to Note 2, Discounted Operations, for additional information regarding the Qdoba Sale. The following is a summary of our restructuring costs (in thousands):
| Sixteen Weeks Ended
| January 21, 2018 |  | January 22, 2017
Qdoba Evaluation retention bonus | $ | 587 |  |  | $ | — |
Qdoba Evaluation consulting costs (1) | 226 |  |  | — |
Employee severance and related costs (2) | (456 | ) |  | 92 |
Other | 1 |  |  | 91 |
| $ | 358 |  |  | $ | 183 |
____________________________
(1) | Qdoba Evaluation consulting costs are primarily related to third party advisory services.
(2) | 2018 reflects a reduction in severance and related costs due to a change in the number of employees to be terminated in connection with our restructuring activities.
Schedule of Restructuring Reserve by Type of Cost | Our liability for Qdoba lease commitments is included in current liabilities held for sale as of January 21, 2018 and is included in current and non-current liabilities held for sale as of October 1, 2017 in the accompanying condensed consolidated balance sheets and has changed as follows in 2018 (in thousands):
Balance as of October 1, 2017 | $ | 2,473 |
Adjustments (1) | 193 |
Cash payments | (800 | )
Balance as of January 21, 2018 (2) | $ | 1,866 |
____________________________
(1) | Adjustments relate to revisions to certain sublease assumptions due to changes in market conditions and includes interest expense.
(2) | The weighted average remaining lease term related to these commitments is approximately 2 years.
Total accrued severance costs related to our restructuring activities are included in accrued liabilities and changed as follows during 2018 (in thousands):
Balance as of October 1, 2017 |  | $ | 648 |
Adjustments (1) |  | (456 | )
Cash payments |  | (150 | )
Balance as of January 21, 2018 |  | $ | 42 |
____________________________
(1) | Adjustments in accrued severance costs are the result of the change in number of employees to be terminated in connection with our restructuring activities.
Impairment, Disposition, Closing Costs, and Restructuring |
Impairment and other charges |
Schedule of Restructuring Reserve by Type of Cost | Costs of closed restaurants and other — Costs of closed restaurants in 2018 and 2017 include future lease commitment charges and expected ancillary cost, net of anticipated sublease rentals. Costs in 2018 also include $0.5 million of additional impairment charges resulting from changes in market value from three previously closed restaurants. Accrued restaurant closing costs, included in accrued liabilities and other long-term liabilities on our condensed consolidated balance sheets, changed as follows during 2018 (in thousands):
Balance as of October 1, 2017 |  | $ | 6,175 |
Additions |  | 135 |
Adjustments (1) |  | 347 |
Interest expense |  | 545 |
Cash payments |  | (1,592 | )
Balance as of January 21, 2018 (2) (3) |  | $ | 5,610 |
___________________________
(1) | Adjustments relate primarily to revisions of certain sublease and cost assumptions. Our estimates related to our future lease obligations, primarily the sublease income we anticipate, are subject to a high degree of judgment and may differ from actual sublease income due to changes in economic conditions, desirability of the sites and other factors.
(2) | The weighted average remaining lease term related to these commitments is approximately 4 years.
(3) | This balance excludes $2.8 million of restaurant closing costs that are included in accrued liabilities and other long-term liabilities on our condensed consolidated balance sheets, which were initially recorded as losses on the sale of company-operated restaurants upon sale to Jack in the Box franchisees in prior years.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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