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Operating (Gains), Losses and Other Charges, Net | 6 Months Ended
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Jun. 28, 2017
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 |  | Two Quarters Ended
| June 28, 2017 |  | June 29, 2016 |  | June 28, 2017 |  | June 29, 2016
| (In thousands)
Pension settlement loss | $ | — |  |  | $ | 24,297 |  |  | $ | — |  |  | $ | 24,297 |
Software implementation costs | 1,544 |  |  | — |  |  | 3,668 |  |  | — |
Losses (gains) on sales of assets and other, net | 205 |  |  | (43 | ) |  | (1,235 | ) |  | (687 | )
Restructuring charges and exit costs | 297 |  |  | (13 | ) |  | 396 |  |  | 506 |
Operating (gains), losses and other charges, net | $ | 2,046 |  |  | $ | 24,241 |  |  | $ | 2,829 |  |  | $ | 24,116 |
Software implementation costs of $3.7 million for the two quarters ended June 28, 2017 were the result of our investment in a new cloud-based Enterprise Resource Planning system. Gains on sales of assets and other, net of $1.2 million for the two quarters ended June 28, 2017 primarily related to real estate sold to a franchisee. The pre-tax pension settlement loss of $24.3 million related to the completion of the liquidation of the Advantica Pension Plan (the "Pension Plan") during the two quarters ended June 29, 2016. Gains on sales of assets and other, net of $0.7 million for the two quarters ended June 29, 2016 primarily related to restaurants sold to franchisees. Restructuring charges and exit costs were comprised of the following:
| Quarter Ended |  | Two Quarters Ended
| June 28, 2017 |  | June 29, 2016 |  | June 28, 2017 |  | June 29, 2016
| (In thousands)
Exit costs | $ | 295 |  |  | $ | (36 | ) |  | $ | 326 |  |  | $ | 115 |
Severance and other restructuring charges | 2 |  |  | 23 |  |  | 70 |  |  | 391 |
Total restructuring charges and exit costs | $ | 297 |  |  | $ | (13 | ) |  | $ | 396 |  |  | $ | 506 |
The components of the change in accrued exit cost liabilities are as follows:
| (In thousands)
Balance, December 28, 2016 | $ | 1,896 |
Exit costs (1) | 326 |
Payments, net of sublease receipts | (928 | )
Interest accretion | 49 |
Balance, June 28, 2017 | 1,343 |
Less current portion included in other current liabilities | 319 |
Long-term portion included in other noncurrent liabilities | $ | 1,024 |
(1) | Included as a component of operating (gains), losses and other charges, net.
As of June 28, 2017 and December 28, 2016, we had accrued severance and other restructuring charges of $0.2 million and $0.4 million, respectively. The balance as of June 28, 2017 is expected to be paid during the next 12 months.

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