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Operating (Gains), Losses and Other Charges, Net | 9 Months Ended
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Sep. 28, 2016
Other Income and Expenses [Abstract] |
Operating (Gains), Losses and Other Charges, Net | 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 28, 2016 |  | September 30, 2015 |  | September 28, 2016 |  | September 30, 2015
| (In thousands)
Pension settlement loss | $ | — |  |  | $ | — |  |  | $ | 24,297 |  |  | $ | — |
Gains on sales of assets and other, net | (77 | ) |  | (23 | ) |  | (764 | ) |  | (43 | )
Restructuring charges and exit costs | 326 |  |  | 332 |  |  | 832 |  |  | 1,094 |
Impairment charges | — |  |  | 577 |  |  | — |  |  | 671 |
Operating (gains), losses and other charges, net | $ | 249 |  |  | $ | 886 |  |  | $ | 24,365 |  |  | $ | 1,722 |
The pre-tax pension settlement loss of $24.3 million related to the completion of the Pension Plan liquidation during the three quarters ended September 28, 2016. See Note 9 for details on the Pension Plan liquidation. Gains on sales of assets and other, net of $0.8 million for the three quarters ended September 28, 2016 primarily related to restaurants sold to franchisees. Restructuring charges and exit costs were comprised of the following:
| Quarter Ended |  | Three Quarters Ended
| September 28, 2016 |  | September 30, 2015 |  | September 28, 2016 |  | September 30, 2015
| (In thousands)
Exit costs | $ | 154 |  |  | $ | 43 |  |  | $ | 269 |  |  | $ | 583 |
Severance and other restructuring charges | 172 |  |  | 289 |  |  | 563 |  |  | 511 |
Total restructuring charges and exit costs | $ | 326 |  |  | $ | 332 |  |  | $ | 832 |  |  | $ | 1,094 |
The components of the change in accrued exit cost liabilities are as follows:
| (In thousands)
Balance, December 30, 2015 | $ | 2,043 |
Exit costs (1) | 269 |
Payments, net of sublease receipts | (378 | )
Interest accretion | 91 |
Balance, September 28, 2016 | 2,025 |
Less current portion included in other current liabilities | 748 |
Long-term portion included in other noncurrent liabilities | $ | 1,277 |
(1) | Included as a component of operating (gains), losses and other charges, net.
As of September 28, 2016 and December 30, 2015, we had accrued severance and other restructuring charges of $0.3 million and $0.4 million, respectively. The balance as of September 28, 2016 is expected to be paid during the next 12 months. 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.

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- Definition The entire disclosure for other operating income and other operating expense items. + References No definition available. + Details
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