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Impairment and other charges, net (Tables)

6 Months Ended

Apr. 14, 2019

Restructuring Cost and Reserve [Line Items]

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):

	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

____________________________

(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 and Related Costs

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

____________________________

(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.

Schedule of Restructuring Reserve by Type of Cost

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

Impairment, Disposition, Closing Costs, and Restructuring [Member]

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring Reserve by Type of Cost

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

___________________________

(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.

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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.

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