The following table provides the activity of reserves for closed properties for 2018, 2017 and 2016. Reserves for closed properties recorded in the consolidated balance sheets are included in “Other accrued expenses” in Current liabilities and “Other long-term liabilities” in Long-term liabilities based on when the obligations are expected to be paid.

	Lease and
(In thousands)	Ancillary Costs			Severance			Total
Balance at January 2, 2016	$	14,448		$	—		$	14,448
Provision for closing charges		13,925			—			13,925
Provision for severance		—			919			919
Changes in estimates		689			(40	)		649
Lease termination adjustments		(2,437	)		—			(2,437	)
Accretion expense		675			—			675
Payments		(5,368	)		(879	)		(6,247	)
Balance at December 31, 2016		21,932			—			21,932
Provision for closing charges		3,852			—			3,852
Provision for severance		—			624			624
Changes in estimates		1,191			(163	)		1,028
Lease termination adjustments		(2,600	)		—			(2,600	)
Accretion expense		526			—			526
Payments		(7,012	)		(458	)		(7,470	)
Balance at December 30, 2017		17,889			3			17,892
Provision for closing charges		4,499			—			4,499
Provision for severance		—			153			153
Changes in estimates		(1,181	)		—			(1,181	)
Other		554			—			554
Accretion expense		579			—			579
Payments		(5,954	)		(156	)		(6,110	)
Balance at December 29, 2018	$	16,386		$	—		$	16,386

Included in the liability are lease obligations recorded at the present value of future minimum lease payments and related ancillary costs from the date of closure to the end of the remaining lease term, net of estimated sublease income, calculated using a risk-free interest rate.

Restructuring, asset impairment and other charges included in the consolidated statements of operations consisted of the following:

(In thousands)	2018			2017			2016
Asset impairment charges	$	2,630		$	33,679		$	15,586
Charge on customer advance		32,000			—			—
Provision for closing charges		4,499			3,852			13,925
(Gain) loss on sales of assets related to closed facilities		(1,352	)		998			(134	)
Provision for severance		153			624			919
Other costs associated with distribution center and store closings		797			1,851			3,692
Changes in estimates		(1,181	)		1,028			865
Lease termination adjustments		—			(2,600	)		(2,737	)
	$	37,546		$	39,432		$	32,116

The charge on the customer advance relates to an independent retailer customer which is not expected to be fully recoverable and was therefore written down to its estimated realizable value, resulting in a charge of $32.0 million. See Note 15 – Concentration of Credit Risk for further information. Asset impairment charges in all years were incurred on long-lived assets primarily in the Retail segment due to the economic and competitive environment of certain stores and in conjunction with the Company’s retail store rationalization plan. The changes in estimates primarily relate to revised estimates performed in the current year related to lease turnover, ancillary costs and sublease income associated with previously closed locations, which were lower than the previous expectations at certain properties in the current year and reflected the deterioration of the condition of certain properties in 2017 and 2016. Lease termination adjustments represent the benefits recognized in connection with lease buyouts negotiated related to previously closed stores.

Long-lived assets are analyzed for impairment whenever circumstances arise that could indicate the carrying value of long-lived assets may not be recoverable. If such circumstances exist, the Company estimates future cash flows expected from the use of the assets and any proceeds from their eventual disposition. If the sum of the expected cash flows (undiscounted and without interest charges) is less than the carrying amount of the asset, an impairment loss is recognized in the consolidated statements of operations. Measurement of the impairment loss is equal to the excess of the carrying amount of the assets over the discounted future cash flows. When analyzing the assets for impairment, assets are grouped at the lowest level of identifiable cash flows that are largely independent of the cash flows of other groups of assets.

Long-lived assets are measured at fair value on a nonrecurring basis using Level 3 inputs under the fair value hierarchy, as further described in Note 8, Fair Value Measurements. Assets consisting of property and equipment with a book value of $3.7 million were measured at a fair value of $1.1 million, resulting in impairment charges of $2.6 million in 2018. Assets consisting primarily of property and equipment with a book value of $48.6 million were measured at a fair value of $14.9 million, resulting in an impairment charge of $33.7 million in 2017. Fair value of long-lived assets is determined by estimating the amount and timing of net future cash flows, discounted using a risk-adjusted rate of interest. The Company estimates future cash flows based on historical results of operations, external factors expected to impact future performance, experience and knowledge of the geographic area in which the assets are located, and when necessary, uses real estate brokers.