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Operating (Gains), Losses and Other Charges, Net | 12 Months Ended
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Dec. 26, 2012
Operating (Gains), Losses And Other Charges, Net [Abstract] |
Operating (Gains), Losses and Other Charges, Net | Operating (Gains), Losses and Other Charges, Net Operating (gains), losses and other charges, net were comprised of the following:
| Fiscal Year Ended
| December 26, 2012 |  | December 28, 2011 |  | December 29, 2010
| (In thousands)
Gains on sales of assets and other, net | $ | (7,090 | ) |  | $ | (3,187 | ) |  | $ | (9,481 | )
Restructuring charges and exit costs | 3,912 |  |  | 1,234 |  |  | 4,162 |
Impairment charges | 3,660 |  |  | 4,055 |  |  | 375 |
Operating (gains), losses and other charges, net | $ | 482 |  |  | $ | 2,102 |  |  | $ | (4,944 | )
Restructuring Charges and Exit Costs Restructuring charges and exit costs were comprised of the following:
| Fiscal Year Ended
| December 26, 2012 |  | December 28, 2011 |  | December 29, 2010
| (In thousands)
Exit costs | $ | 1,926 |  |  | $ | 848 |  |  | $ | 1,247 |
Severance and other restructuring charges | 1,986 |  |  | 386 |  |  | 2,915 |
Total restructuring charges and exit costs | $ | 3,912 |  |  | $ | 1,234 |  |  | $ | 4,162 |
Severance and other restructuring charges of $2.0 million for 2012 includes charges related to the departure of the Company's former Chief Operating Officer. Severance and other restructuring charges of $2.9 million for 2010 resulted primarily from severance costs related to the departure of our former Chief Executive Officer. The components of the change in accrued exit cost liabilities were as follows:
| December 26, 2012 |  | December 28, 2011
| (In thousands)
Balance, beginning of year | $ | 3,863 |  |  | $ | 4,948 |
Exit costs (1) | 1,926 |  |  | 848 |
Payments, net of sublease receipts | (2,227 | ) |  | (2,200 | )
Reclassification of certain lease liabilities, net | 171 |  |  | (166 | )
Interest accretion | 328 |  |  | 433 |
Balance, end of year | 4,061 |  |  | 3,863 |
Less current portion included in other current liabilities | 1,361 |  |  | 1,116 |
Long-term portion included in other noncurrent liabilities | $ | 2,700 |  |  | $ | 2,747 |
(1) | Included as a component of operating (gains), losses and other charges, net.
Estimated cash payments related to exit cost liabilities in the next five years are as follows:
| (In thousands)
2013 | $ | 1,551 |
2014 | 1,070 |
2015 | 380 |
2016 | 321 |
2017 | 323 |
Thereafter | 1,325 |
Total | 4,970 |
Less imputed interest | 909 |
Present value of exit cost liabilities | $ | 4,061 |
The present value of exit cost liabilities is net of $1.8 million of existing sublease arrangements and $3.3 million related to properties for which we expect to enter into sublease agreements in the future. See Note 9 for a schedule of future minimum lease commitments and amounts to be received as lessor or sub-lessor for both open and closed restaurants. As of December 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 December 26, 2012 is expected to be paid during 2013. Impairment charges of $3.7 million for the year ended December 26, 2012 resulted primarily from the impairment of seven restaurants identified as held for sale and the impairment of an underperforming unit.

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- Definition The entire disclosure of total (gain) loss recognized, but not separately stated, for sales of real estate and restaurant operating assets, restructuring charges and exit costs, and impairment charges. + References No definition available. + Details
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