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Operating (Gains), Losses and Other Charges, Net | 12 Months Ended
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Dec. 27, 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 were comprised of the following:
| Fiscal Year Ended
| December 27, 2017 |  | December 28, 2016 |  | December 30, 2015
| (In thousands)
Pension settlement loss | $ | — |  |  | $ | 24,297 |  |  | $ | — |
Software implementation costs | 5,247 |  |  | — |  |  | — |
(Gains) losses on sales of assets and other, net | (1,729 | ) |  | 29 |  |  | (93 | )
Restructuring charges and exit costs | 485 |  |  | 1,486 |  |  | 1,524 |
Impairment charges | 326 |  |  | 1,098 |  |  | 935 |
Operating (gains), losses and other charges, net | $ | 4,329 |  |  | $ | 26,910 |  |  | $ | 2,366 |
Software implementation costs of $5.2 million for the year ended December 27, 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 $1.7 million for the year ended December 27, 2017 primarily related to real estate sold to franchisees. The pre-tax pension settlement loss of $24.3 million related to the completion of the liquidation of the Advantica Pension Plan during the year ended December 28, 2016. See Note 11 for details on the Pension Plan liquidation. Restructuring charges and exit costs were comprised of the following:
| Fiscal Year Ended
| December 27, 2017 |  | December 28, 2016 |  | December 30, 2015
| (In thousands)
Exit costs | $ | 385 |  |  | $ | 591 |  |  | $ | 697 |
Severance and other restructuring charges | 100 |  |  | 895 |  |  | 827 |
Total restructuring charges and exit costs | $ | 485 |  |  | $ | 1,486 |  |  | $ | 1,524 |
The components of the change in accrued exit cost liabilities were as follows:
| December 27, 2017 |  | December 28, 2016
| (In thousands)
Balance, beginning of year | $ | 1,896 |  |  | $ | 2,043 |
Exit costs (1) | 385 |  |  | 591 |
Payments, net of sublease receipts | (1,189 | ) |  | (855 | )
Interest accretion | 88 |  |  | 117 |
Balance, end of year | 1,180 |  |  | 1,896 |
Less current portion included in other current liabilities | 345 |  |  | 330 |
Long-term portion included in other noncurrent liabilities | $ | 835 |  |  | $ | 1,566 |
(1) | Included as a component of operating (gains), losses and other charges, net.
As of December 27, 2017 and December 28, 2016, we had accrued severance and other restructuring charges of less than $0.1 million and $0.4 million, respectively. The balance as of December 27, 2017 is expected to be paid during the next 12 months. Estimated net cash payments related to exit cost liabilities in the next five years are as follows:
| (In thousands)
2018 | $ | 414 |
2019 | 264 |
2020 | 179 |
2021 | 180 |
2022 | 180 |
Thereafter | 168 |
Total | 1,385 |
Less imputed interest | 205 |
Present value of exit cost liabilities | $ | 1,180 |
The present value of exit cost liabilities is net of $1.4 million of subleases. See Note 8 for a schedule of future minimum lease commitments and amounts to be received as lessor or sub-lessor for both open and closed restaurants. Impairment charges of $0.3 million for the year ended December 27, 2017 related to the relocation of two high-performing company restaurants due to the loss of property control. Impairment charges of $1.1 million for the year ended December 28, 2016 and $0.9 million for the year ended December 30, 2015 resulted primarily from the impairment of restaurants identified as assets held for sale.

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