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Operating (Gains), Losses and Other Charges, Net
9 Months Ended
Sep. 29, 2021
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 consisted of the following:
 Quarter EndedThree Quarters Ended
 September 29, 2021September 23, 2020September 29, 2021September 23, 2020
 (In thousands)
Gains on sales of assets and other, net$(93)$(1,202)$(1,100)$(2,260)
Restructuring charges and exit costs
(122)83 1,304 2,060 
Impairment charges— 338 — 2,519 
Operating (gains), losses and other charges, net
$(215)$(781)$204 $2,319 
 
During the three quarters ended September 29, 2021, gains on sales of assets and other, net were primarily related to the sale of one parcel of real estate. During the quarter and three quarters ended September 23, 2020, gains on sales of assets and other, net were primarily related to the sale of three and five real estate parcels, respectively.

As of September 29, 2021, we had recorded assets held for sale consisting of property at their carrying amount of $1.6 million related to two parcels of real estate. As of December 30, 2020, we had recorded assets held for sale at their carrying amount of $1.1 million (consisting of property of $1.0 million and other assets of $0.1 million) related to two parcels of real estate.

Restructuring charges and exit costs consisted of the following:

 Quarter EndedThree Quarters Ended
 September 29, 2021September 23, 2020September 29, 2021September 23, 2020
 (In thousands)
Exit costs$101 $75 $324 $169 
Severance and other restructuring charges
(223)980 1,891 
Total restructuring charges and exit costs
$(122)$83 $1,304 $2,060 

Exit costs primarily consist of costs related to closed restaurants. Exit cost liabilities were $0.1 million as of both September 29, 2021 and December 30, 2020. Exit cost liabilities related to lease costs are included as a component of operating lease liabilities in our Condensed Consolidated Balance Sheets.

As of September 29, 2021 and December 30, 2020, we had accrued severance and other restructuring charges of $0.3 million and $0.6 million, respectively. The balance as of September 29, 2021 is expected to be paid during the next 12 months.