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Operating (Gains), Losses and Other Charges, Net
3 Months Ended
Mar. 27, 2019
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
 
March 27, 2019
 
March 28, 2018
 
(In thousands)
Gains on sales of assets and other, net
(9,475
)
 
(37
)
Restructuring charges and exit costs
540

 
360

Impairment charges

 
37

Operating (gains), losses and other charges, net
$
(8,935
)
 
$
360


 
Gains on sales of assets and other, net for the quarter ended March 27, 2019 were primarily comprised of $7.5 million in gains related to the sale of real estate and $2.2 million in gains related to the refranchising of three company restaurants. See Note 4.

Restructuring charges and exit costs were comprised of the following: 
 
 
Quarter Ended
 
March 27, 2019
 
March 28, 2018
 
(In thousands)
Exit costs
$
122

 
$
24

Severance and other restructuring charges
418

 
336

Total restructuring charges and exit costs
$
540

 
$
360



Exit cost liabilities were $0.1 million and $1.2 million as of March 27, 2019 and December 26, 2018, respectively. As a result of the adoption of Topic 842, exit cost liabilities related to lease costs are now included as a component of operating lease liabilities in our Condensed Consolidated Balance Sheets. See Note 3.

As of March 27, 2019 and December 26, 2018, we had accrued severance and other restructuring charges of $0.8 million and $0.6 million, respectively. The balance as of March 27, 2019 is expected to be paid during the next 12 months.