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Impairment and Other Charges, Net (Tables) | 12 Months Ended
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Sep. 29, 2019
Restructuring and Related Activities [Abstract] |
Impairment and Disposal Costs Included in Impairment and Other Charges | 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 and Related Costs | 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.
Restructuring Cost and Reserve [Line Items] |
Schedule of Restructuring Reserve | 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 |
Contract Termination |
Restructuring Cost and Reserve [Line Items] |
Schedule of Restructuring Reserve | 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 |
___________________________________________
(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.

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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://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 3: http://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + 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://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + Details
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