Operating (Gains), Losses and Other Charges, Net

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



	Quarter Ended
	March 27, 2013		March 28, 2012
	(In thousands)
(Gains) losses on sales of assets and other, net	$	18	$	(1,955	)
Restructuring charges and exit costs	116		1,267
Impairment charges	—		523
Operating (gains), losses and other charges, net	$	134	$	(165	)

Restructuring Charges and Exit Costs

Restructuring charges and exit costs were comprised of the following:



	Quarter Ended
	March 27, 2013		March 28, 2012
	(In thousands)
Exit costs	$	56	$	579
Severance and other restructuring charges	60		688
Total restructuring and exit costs	$	116	$	1,267

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



	(In thousands)
Balance, December 26, 2012	$	4,061
Exit costs (1)	56
Payments, net of sublease receipts	(447		)
Interest accretion	70
Balance, March 27, 2013	3,740
Less current portion included in other current liabilities	1,269
Long-term portion included in other noncurrent liabilities	$	2,471



(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 2013	$	1,171
2014	1,077
2015	379
2016	321
2017	323
Thereafter	1,328
Total	4,599
Less imputed interest	859
Present value of exit cost liabilities	$	3,740

As of March 27, 2013 and December 26, 2012, we had accrued severance and other restructuring charges of $0.3 million and $0.5 million, respectively. The balance as of March 27, 2013 is expected to be paid during the next 12 months.