IMPAIRMENT AND OTHER CHARGES, NET

Impairment and other charges, net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands):



	Quarter					Year-to-date
	April 14, 2019			April 15, 2018		April 14, 2019			April 15, 2018
Restructuring costs	$	946		$	2,575	$	6,786		$	2,933
Costs of closed restaurants and other	383			1,730		1,249			3,177
Accelerated depreciation	510			324		926			382
(Gains) losses on disposition of property and equipment, net (1)	(714		)	298		(138		)	481
Operating restaurant impairment charges (2)	—			—		—			211
	$	1,125		$	4,927	$	8,823		$	7,184

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(1)	In 2019, includes an $0.8 million gain related to an eminent domain transaction.


(2)	In 2018, impairment charges relate to our landlord’s sale of a restaurant property to a franchisee.

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 3, Discontinued Operations, for information regarding the Qdoba Sale.

The following is a summary of our restructuring costs (in thousands):



	Quarter				Year-to-date
	April 14, 2019		April 15, 2018		April 14, 2019		April 15, 2018
Employee severance and related costs	$	642	$	1,808	$	5,148	$	1,352
Strategic Alternatives Evaluation (1)	304		—		1,638		—
Qdoba Evaluation (2)	—		767		—		1,580
Other	—		—		—		1
	$	946	$	2,575	$	6,786	$	2,933

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(1)	Strategic Alternative Evaluation costs are primarily related to third party advisory services.


(2)	Qdoba Evaluation costs are primarily related to retention compensation and third party advisory services.

We currently expect to recognize severance and related costs of approximately $0.6 million for the remainder of fiscal 2019 related to positions that have been identified for elimination. At this time, we are unable to estimate 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” on our condensed consolidated balance sheets, and changed as follows during 2019 (in thousands):



Balance as of September 30, 2018	$	5,309
Costs incurred	5,665
Accruals released	(586		)
Cash payments	(6,378		)
Balance as of April 14, 2019	$	4,010

Costs of closed restaurants and other — Costs of closed restaurants and other is generally comprised of 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.

The liability for lease termination costs related to closed restaurants, included in “Accrued liabilities” and “Other long-term liabilities” on our condensed consolidated balance sheets, changed as follows during 2019 (in thousands):



Balance as of September 30, 2018	$	3,534
Additions	—
Adjustments (1)	203
Interest expense	794
Cash payments	(1,994		)
Balance as of April 14, 2019 (2) (3)	$	2,537

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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 4 years.


(3)	This balance excludes $1.9 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 to franchisees.

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.