The following table provides the activity of reserves for closed properties for the 16-week period ended April 20, 2019. Reserves for closed properties recorded in the condensed consolidated balance sheets are included in “Other accrued expenses” in Current liabilities and “Other long-term liabilities” in Long-term liabilities based on the timing of when the obligations are expected to be paid.

	Lease and
(In thousands)	Ancillary Costs			Severance			Total
Balance at December 29, 2018	$	16,386		$	—		$	16,386
Reclassification of lease liabilities		(8,177	)		—			(8,177	)
Provision for closing charges		366			—			366
Provision for severance		—			149			149
Changes in estimates		35			—			35
Accretion expense		141			—			141
Payments		(705	)		(35	)		(740	)
Balance at April 20, 2019	$	8,046		$	114		$	8,160

Included in the liability are lease related ancillary costs from the date of closure to the end of the remaining lease term. Prior to the adoption of ASU 2016-02 (Note 2), the liability included lease obligations recorded at the present value of future minimum lease payments, calculated using a risk-free interest rate, net of estimated sublease income. Upon the adoption of ASU 2016-02, these liabilities were reclassified as a reduction of the initial measurement of operating lease assets within the consolidated balance sheets.

Restructuring and asset impairment activity included in the condensed consolidated statements of earnings consisted of the following:

	16 Weeks Ended
	April 20,			April 21,
(In thousands)	2019			2018
Asset impairment charges	$	100		$	1,470
Provision for closing charges		366			3,903
(Gain) loss on sales of assets related to closed facilities		(6,923	)		137
Provision for severance		149			125
Other costs associated with distribution center and store closings		611			282
Changes in estimates		35			285
	$	(5,662	)	$	6,202

In the period ended April 20, 2019, the Food Distribution segment realized a gain on the sale of a previously closed distribution center. In the periods ended April 20, 2019 and April 21, 2018, restructuring and asset impairment charges were incurred in the Retail and Food Distribution segments due to the economic and competitive environment of certain stores and in conjunction with the Company’s retail store and supply chain rationalization plans. The changes in estimates relate to revised estimates of lease and ancillary costs associated with previously closed locations, due to deterioration of the condition of certain properties.

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 6 – Fair Value Measurements. Assets with a book value of $0.3 million were measured at a fair value of $0.2 million, resulting in an impairment charge of $0.1 million for the 16 weeks ended in 2019. Assets with a book value of $1.8 million were measured at a fair value of $0.3 million, resulting in an impairment charge of $1.5 million for the 16 weeks ended in 2018. 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.