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Operating (Gains), Losses and Other Charges, Net | 3 Months Ended
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Mar. 28, 2012
Operating (Gains), Losses and Other Charges, Net [Abstract] |
Operating (Gains), Losses and Other Charges, Net | Note 6. Operating (Gains), Losses and Other Charges, Net Operating (gains), losses and other charges, net are comprised of the following:
| Quarter Ended |
| March 28, 2012 |  | March 30, 2011 |
| (In thousands) |
Gains on sales of assets and other, net |  | $ | (1,955 | ) |  | $ | (996 | )
Restructuring charges and exit costs |  |  | 1,267 |  |  |  | 467 |
Impairment charges |  |  | 523 |  |  |  | - |
Operating (gains), losses and other charges, net |  | $ | (165 | ) |  | $ | (529 | )
Gains on Sales of Assets During the quarter ended March 28, 2012, we recognized net gains of $2.0 million, primarily resulting from the sale of six restaurant operations to two franchisees and the sale of a real estate asset. During the quarter ended March 30, 2011, we recognized net gains of $1.0 million, primarily resulting from the sale of nine restaurant operations to two franchisees (which included a note receivable of $0.5 million) and the recognition of deferred gains related to a restaurant sold to a franchisee during a prior period. Restructuring Charges and Exit Costs Restructuring charges and exit costs were comprised of the following:
| Quarter Ended |
| March 28, 2012 |  | March 30, 2011 |
| (In thousands) |
Exit costs |  | $ | 579 |  |  | $ | 362 |
Severance and other restructuring charges |  |  | 688 |  |  |  | 105 |
Total restructuring and exit costs |  | $ | 1,267 |  |  | $ | 467 |
The components of the change in accrued exit cost liabilities are as follows:
|  | (In thousands) |
Balance at December 28, 2011 |  | $ | 3,863 |
Provisions for units closed during the year (1) |  |  | 97 |
Changes in estimates of accrued exit costs, net (1) |  |  | 482 |
Payments, net of sublease receipts |  |  | (625 | )
Interest accretion |  |  | 86 |
Balance at March 28, 2012 |  |  | 3,903 |
Less current portion included in other current liabilities |  |  | 1,147 |
Long-term portion included in other noncurrent liabilities |  | $ | 2,756 |
(1) | Included as a component of operating (gains), losses and other charges, net.
Estimated net cash payments related to exit cost liabilities in the next five years are as follows:
|  | (In thousands) |
Remainder of 2012 |  | $ | 1,195 |
2013 |  |  | 976 |
2014 |  |  | 772 |
2015 |  |  | 499 |
2016 |  |  | 264 |
Thereafter |  |  | 1,349 |
Total |  |  | 5,055 |
Less imputed interest |  |  | 1,152 |
Present value of exit cost liabilities |  | $ | 3,903 |
As of March 28, 2012 and December 28, 2011, we had accrued severance and other restructuring charges of $0.6 million and less than $0.1 million, respectively. The balance as of March 28, 2012 is expected to be paid during the next 12 months. Impairment Impairment charges of $0.5 million for the quarter ended March 28, 2012 resulted primarily from the impairment of an underperforming unit and a unit identified as an asset held for sale.

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- Definition The entire disclosure for operating gains and losses and other charges, as summarized in a single line description on the income statement. + References No definition available. + Details
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