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Impairment and Other Charges, Net | 12 Months Ended
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Sep. 29, 2019
Restructuring and Related Activities [Abstract] |
Impairment and Other Charges, Net | IMPAIRMENT AND OTHER CHARGES, NET Impairment and other charges, net, in the accompanying consolidated statements of earnings is comprised of the following in each fiscal year (in thousands):
|  | 2019 |  | 2018 |  | 2017
Restructuring costs |  | $ | 8,455 |  |  | $ | 10,647 |  |  | $ | 3,631 |
Costs of closed restaurants and other |  | 8,628 |  |  | 4,803 |  |  | 5,736 |
(Gains) losses on disposition of property and equipment, net |  | (6,244 | ) |  | 1,627 |  |  | 2,891 |
Accelerated depreciation |  | 1,616 |  |  | 1,130 |  |  | 911 |
Operating restaurant impairment charges |  | — |  |  | 211 |  |  | — |
|  | $ | 12,455 |  |  | $ | 18,418 |  |  | $ | 13,169 |
Restructuring costs — Restructuring charges include costs resulting from the exploration of strategic alternatives (the “Strategic Alternatives Evaluation”) in 2019, and a plan that management initiated to reduce our general and administrative costs. 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 Qdoba Sale. Refer to Note 10, Discontinued Operations, for information regarding the Qdoba Sale. The following is a summary of the costs incurred in connection with these activities during each fiscal year (in thousands):
|  | 2019 |  | 2018 |  | 2017
Employee severance and related costs |  | $ | 7,169 |  |  | $ | 7,845 |  |  | $ | 724 |
Strategic Alternatives Evaluation (1) |  | 1,286 |  |  | — |  |  | — |
Qdoba Evaluation (2) |  | — |  |  | 2,211 |  |  | 2,592 |
Other |  | — |  |  | 591 |  |  | 315 |
|  | $ | 8,455 |  |  | $ | 10,647 |  |  | $ | 3,631 |
___________________________________________
(1) | Strategic Alternative Evaluation costs are primarily related to third party advisory services.
(2) | Qdoba Evaluation consulting costs are primarily related to third party advisory services and retention compensation.
We currently expect to recognize severance and related costs of approximately $1.3 million in fiscal 2020 related to positions that have been identified for elimination. At this time, we do not expect any additional charges to be incurred related to additional positions that may be identified for elimination or our other restructuring activities. Total accrued severance costs related to our restructuring activities are included in “Accrued liabilities” and changed as follows during fiscal 2019 (in thousands):
Balance as of September 30, 2018 |  | $ | 5,309 |
Costs incurred |  | 7,731 |
Accruals released |  | (662 | )
Cash payments |  | (10,278 | )
Balance as of September 29, 2019 |  | $ | 2,100 |
Costs of closed restaurants and other — Costs of closed restaurants in all years include future lease commitment charges and expected ancillary costs, net of anticipated sublease rentals, impairment and other costs associated with closed restaurants, and canceled project costs. During the fourth quarter of 2019, the Company recorded a charge of $3.5 million related to the write-off of software development costs as a result of management’s decision to discontinue a long-term technology project. Accrued restaurant closing costs included in “Accrued liabilities” and “Other long-term liabilities” changed as follows during fiscal 2019 (in thousands):
Balance as of September 30, 2018 |  | $ | 3,534 |
Adjustments (1) |  | 590 |
Interest expense |  | 1,292 |
Cash payments |  | (3,591 | )
Balance as of September 29, 2019 (2) (3) |  | $ | 1,825 |
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(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 four years.
(3) | This balance excludes $1.5 million of restaurant closing costs that are included in “Accrued liabilities” and “Other long-term liabilities”, which were initially recorded as losses on the sale of company-operated restaurants to franchisees in prior years.
Accelerated depreciation — When a long-lived asset will be replaced or otherwise disposed of prior to the end of its estimated useful life, the useful life of the asset is adjusted based on the estimated disposal date and accelerated depreciation is recognized. In fiscal 2019, accelerated depreciation primarily related to information technology and facility improvements. In fiscal 2018, accelerated depreciation was primarily related to the replacement of computer hardware, restaurant remodels, and exterior enhancements at our company-operated restaurants. In fiscal 2017, accelerated depreciation primarily related to restaurant remodels and the anticipated closure of three company-owned restaurants.

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