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Impairment and Other Charges, Net (Tables) | 9 Months Ended
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Jul. 05, 2020
Restructuring and Related Activities [Abstract] |
Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring | Impairment and other charges, net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands):
| Quarter |  |  |  | Year-to-date |  |
| July 5, 2020 |  | July 7, 2019 |  | July 5, 2020 |  | July 7, 2019
Restructuring costs | $ | 2 |  |  | $ | (64) |  |  | $ | 1,165 |  |  | $ | 6,722 |
Costs of closed restaurants and other | 890 |  |  | 2,010 |  |  | 1,322 |  |  | 3,259 |
Gains on disposition of property and equipment, net (1) | (216) |  |  | (5,618) |  |  | (10,386) |  |  | (5,756) |
Accelerated depreciation | 62 |  |  | 416 |  |  | 62 |  |  | 1,342 |
| $ | 738 |  |  | $ | (3,256) |  |  | $ | (7,837) |  |  | $ | 5,567 |
____________________________ (1)In 2020, year-to-date 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 a sale of property recognized in the third quarter.
Summary of Restructuring Costs | The following is a summary of our restructuring costs (in thousands):
| Quarter |  |  |  | Year-to-date |  |
| July 5, 2020 |  | July 7, 2019 |  | July 5, 2020 |  | July 7, 2019
Employee severance and related costs | $ | 2 |  |  | $ | 287 |  |  | $ | 1,165 |  |  | $ | 5,436 |
Strategic Alternatives Evaluation (1) | — |  |  | (351) |  |  | — |  |  | 1,286 |
| $ | 2 |  |  | $ | (64) |  |  | $ | 1,165 |  |  | $ | 6,722 |
____________________________ (1) Strategic Alternative Evaluation costs primarily relate to 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 2020 (in thousands):
Balance as of September 29, 2019 |  | $ | 2,100 |
Costs incurred |  | 1,165 |
Cash payments |  | (3,265) |
Balance as of July 5, 2020 |  | $ | — |

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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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