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 25, 2013			September 26, 2012		September 25, 2013			September 26, 2012
	(In thousands)
(Gains) losses on sales of assets and other, net	$	(68	)	$	91	$	(83	)	$	(6,772	)
Restructuring charges and exit costs	229			821		1,005			2,970
Impairment charges	—			2,468		857			3,008
Operating (gains), losses and other charges, net	$	161		$	3,380	$	1,779		$	(794	)

Restructuring Charges and Exit Costs

Restructuring charges and exit costs were comprised of the following:



	Quarter Ended				Three Quarters Ended
	September 25, 2013		September 26, 2012		September 25, 2013		September 26, 2012
	(In thousands)
Exit costs	$	198	$	233	$	435	$	1,139
Severance and other restructuring charges	31		588		570		1,831
Total restructuring and exit costs	$	229	$	821	$	1,005	$	2,970

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



	(In thousands)
Balance, December 26, 2012	$	4,061
Exit costs (1)	435
Payments, net of sublease receipts	(1,248		)
Interest accretion	195
Balance, September 25, 2013	3,443
Less current portion included in other current liabilities	1,228
Long-term portion included in other noncurrent liabilities	$	2,215



(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	$	270
2014	1,319
2015	545
2016	320
2017	322
Thereafter	1,338
Total	4,114
Less imputed interest	671
Present value of exit cost liabilities	$	3,443

As of September 25, 2013 and December 26, 2012, we had accrued severance and other restructuring charges of $0.1 million and $0.5 million, respectively. The balance as of September 25, 2013 is expected to be paid during the next 12 months.

Impairment charges of $0.9 million for the three quarters ended September 25, 2013 resulted primarily from the impairment of two units identified as assets held for sale. Impairment charges of $2.5 million for the quarter ended September 26, 2012 resulted primarily from the impairment of six units identified as held for sale. Impairment charges of $3.0 million for the three quarters ended September 26, 2012 resulted primarily from the impairment of seven units identified as assets held for sale and the impairment of an underperforming unit.