Operating (Gains), Losses and Other Charges, Net

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



	Quarter Ended
	March 29, 2017			March 30, 2016
	(In thousands)
Software implementation costs	2,124			—
Gains on sales of assets and other, net	(1,440		)	(644		)
Restructuring charges and exit costs	99			519
Operating (gains), losses and other charges, net	$	783		$	(125	)

Software implementation costs of $2.1 million for the quarter ended March 29, 2017 were the result of our investment in a new cloud-based ERP system. Gains on sales of assets and other, net of $1.4 million for the quarter ended March 29, 2017 primarily related to real estate sold to a franchisee.

Restructuring charges and exit costs were comprised of the following:



	Quarter Ended
	March 29, 2017		March 30, 2016
	(In thousands)
Exit costs	$	31	$	151
Severance and other restructuring charges	68		368
Total restructuring charges and exit costs	$	99	$	519

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



	(In thousands)
Balance, December 28, 2016	$	1,896
Exit costs ⁽¹⁾	31
Payments, net of sublease receipts	(875		)
Interest accretion	28
Balance, March 29, 2017	1,080
Less current portion included in other current liabilities	246
Long-term portion included in other noncurrent liabilities	$	834


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

As of March 29, 2017 and December 28, 2016, we had accrued severance and other restructuring charges of $0.3 million and $0.4 million, respectively. The balance as of March 29, 2017 is expected to be paid during the next 12 months.