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Impairment and Other Charges, Net | 12 Months Ended
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Sep. 27, 2020
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):
| 2020 |  | 2019 |  | 2018
Restructuring costs | $ | 1,168 |  |  | $ | 8,455 |  |  | $ | 10,647 |
Costs of closed restaurants and other | 1,872 |  |  | 8,628 |  |  | 4,803 |
(Gains) losses on disposition of property and equipment, net (1) | (9,768) |  |  | (6,244) |  |  | 1,627 |
Accelerated depreciation | 235 |  |  | 1,616 |  |  | 1,130 |
Operating restaurant impairment charges | — |  |  | — |  |  | 211 |
| $ | (6,493) |  |  | $ | 12,455 |  |  | $ | 18,418 |
________________________ (1)In 2020, includes a $10.8 million gain related to the sale of one of our corporate office buildings. In 2019, includes a $5.7 million gain related to the sale of property. Restructuring costs — Restructuring costs in fiscal 2020, 2019, and 2018 include charges resulting from a plan that management initiated to reduce our general and administrative costs, which was completed in the third quarter of 2020. In fiscal 2019, charges also include costs resulting from the exploration of strategic alternatives (the “Strategic Alternatives Evaluation”), which was concluded in the third quarter of 2019. In fiscal 2018, charges also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the sale of Qdoba. The following is a summary of the costs incurred in connection with these activities during each fiscal year (in thousands):
| 2020 |  | 2019 |  | 2018
Employee severance and related costs | $ | 1,168 |  |  | $ | 7,169 |  |  | $ | 7,845 |
Strategic Alternatives Evaluation (1) | — |  |  | 1,286 |  |  | — |
Qdoba Evaluation (2) | — |  |  | — |  |  | 2,211 |
Other | — |  |  | — |  |  | 591 |
| $ | 1,168 |  |  | $ | 8,455 |  |  | $ | 10,647 |
________________________ (1) Strategic Alternatives Evaluation costs are primarily related to third party advisory services. (2) Qdoba Evaluation costs are primarily related to third party advisory services and retention compensation. Total accrued severance costs related to our restructuring activities are included in “Accrued liabilities” and changed as follows during fiscal 2020 (in thousands):
Balance as of September 29, 2019 | $ | 2,100 |
Costs incurred | 1,168 |
Cash payments | (3,268) |
Balance as of September 27, 2020 | $ | — |
Costs of closed restaurants and other — Costs of closed restaurants include impairment charges as a result of our decision to close restaurants, ongoing costs associated with closed restaurants, and canceled project costs. During 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 technology project.

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