Operating (Gains), Losses and Other Charges, Net (Tables)

12 Months Ended

Dec. 31, 2014

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



	Fiscal Year Ended
	December 31, 2014			December 25, 2013			December 26, 2012
	(In thousands)
Gains on sales of assets and other, net	$	(112	)	$	(66	)	$	(7,090	)
Restructuring charges and exit costs	981			1,389			3,912
Impairment charges	401			5,748			3,660
Operating (gains), losses and other charges, net	$	1,270		$	7,071		$	482

Restructuring charges and exit costs were comprised of the following:



	Fiscal Year Ended
	December 31, 2014		December 25, 2013		December 26, 2012
	(In thousands)
Exit costs	$	335	$	630	$	1,926
Severance and other restructuring charges	646		759		1,986
Total restructuring charges and exit costs	$	981	$	1,389	$	3,912

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



	December 31, 2014			December 25, 2013
	(In thousands)
Balance, beginning of year	$	3,149		$	4,061
Exit costs (1)	335			630
Payments, net of sublease receipts	(1,426		)	(1,726		)
Reclassification of certain lease liabilities, net	(95		)	(69		)
Interest accretion	179			253
Balance, end of year	2,142			3,149
Less current portion included in other current liabilities	483			1,260
Long-term portion included in other noncurrent liabilities	$	1,659		$	1,889


(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)
2015	$	596
2016	346
2017	289
2018	301
2019	272
Thereafter	901
Total	2,705
Less imputed interest	563
Present value of exit cost liabilities	$	2,142