Note 6. Operating (Gains), Losses and Other Charges, Net

Operating (gains), losses and other charges, net are comprised of the following:

	Quarter Ended					Three Quarters Ended
	September 26, 2012		September 28, 2011			September 26, 2012			September 28, 2011
	(In thousands)
(Gains) losses on sales of assets and other, net	$	91	$	(867	)	$	(6,772	)	$	(2,742	)
Restructuring charges and exit costs		821		490			2,970			1,359
Impairment charges		2,468		2,168			3,008			2,226
Operating (gains), losses and other charges, net	$	3,380	$	1,791		$	(794	)	$	843

Restructuring Charges and Exit Costs

Restructuring charges and exit costs were comprised of the following:

	Quarter Ended				Three Quarters Ended
	September 26, 2012		September 28, 2011		September 26, 2012		September 28, 2011
	(In thousands)
Exit costs	$	233	$	465	$	1,139	$	1,078
Severance and other restructuring charges		588		25		1,831		281
Total restructuring and exit costs	$	821	$	490	$	2,970	$	1,359

The components of the change in accrued exit cost liabilities are as follows:

	(In thousands)
Balance, December 28, 2011	$	3,863
Exit costs (1)		1,139
Payments, net of sublease receipts		(1,500	)
Reclassification of certain lease liabilities, net		77
Interest accretion		256
Balance, September 26, 2012		3,835
Less current portion included in other current liabilities		1,391
Long-term portion included in other noncurrent liabilities	$	2,444

(1)	Included as a component of operating (gains), losses and other charges, net.

Estimated net cash payments related to exit cost liabilities are as follows:

	(In thousands)
Remainder of 2012	$	834
2013		1,077
2014		803
2015		332
2016		275
Thereafter		1,390
Total		4,711
Less imputed interest		876
Present value of exit cost liabilities	$	3,835

As of September 26, 2012 and December 28, 2011, we had accrued severance and other restructuring charges of $0.5 million and less than $0.1 million, respectively. The balance as of September 26, 2012 is expected to be paid during the next 12 months.