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 30, 2015			September 24, 2014			September 30, 2015			September 24, 2014
	(In thousands)
Gains on sales of assets and other, net	$	(23	)	$	(33	)	$	(43	)	$	(74	)
Restructuring charges and exit costs	332			300			1,094			775
Impairment charges	577			320			671			348
Operating (gains), losses and other charges, net	$	886		$	587		$	1,722		$	1,049

Restructuring charges and exit costs were comprised of the following:



	Quarter Ended				Three Quarters Ended
	September 30, 2015		September 24, 2014		September 30, 2015		September 24, 2014
	(In thousands)
Exit costs	$	43	$	291	$	583	$	380
Severance and other restructuring charges	289		9		511		395
Total restructuring charges and exit costs	$	332	$	300	$	1,094	$	775

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



	(In thousands)
Balance, December 31, 2014	$	2,142
Exit costs ⁽¹⁾	583
Payments, net of sublease receipts	(845		)
Interest accretion	103
Balance, September 30, 2015	1,983
Less current portion included in other current liabilities	470
Long-term portion included in other noncurrent liabilities	$	1,513


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

Impairment charges of $0.7 million for the three quarters ended September 30, 2015 resulted primarily from the impairment of a restaurant identified as assets held for sale. Impairment charges of $0.3 million for the three quarters ended September 24, 2014 resulted primarily from the impairment of an underperforming unit.