The following table provides the activity of reserves for closed properties for the 16-week period ended April 18, 2020. Included in the liability are lease-related ancillary costs from the date of closure to the end of the remaining lease term. 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. Reserves for severance are recorded in “Accrued payroll and benefits”.

	Lease
	Ancillary
(In thousands)	Costs			Severance			Total
Balance at December 28, 2019	$	4,971		$	17		$	4,988
Provision for closing charges		325			—			325
Provision for severance		—			2,198			2,198
Changes in estimates		68			—			68
Accretion expense		32			—			32
Payments		(814	)		(17	)		(831	)
Balance at April 18, 2020	$	4,582		$	2,198		$	6,780

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

	16 Weeks Ended
	April 18,			April 20,
(In thousands)	2020			2019
Asset impairment charges (a)	$	6,733		$	100
Provision for closing charges		325			366
Gain on sales of assets related to closed facilities (b)		(90	)		(6,923	)
Provision for severance (c)		2,198			149
Other costs associated with site closures (d)		1,003			611
Changes in estimates (e)		68			35
	$	10,237		$	(5,662	)

(a) Asset impairment charges in the current year were incurred primarily in the Food Distribution segment and primarily relate to the exit of the Fresh Cut business.

(b) Gain on sales of assets in the prior year primarily relate to the sale of a previously closed distribution center in the Food Distribution segment.

(d) Other costs primarily relate to the Fresh Cut and store closings in the current year, and a Food Distribution warehouse and store closings in the prior year.

(e) Changes in estimates primarily relate to revised estimates for turnover and other lease 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. In connection primarily with the Company’s plan to exit the Fresh Cut operations, long-lived assets and definite-lived intangible assets were tested for recoverability. Long-lived assets with a book value of $29.1 million were measured at a fair value of $22.4 million, resulting in impairment charges of $6.7 million in 2020. 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 in 2019. Fair value of long-lived assets is determined by estimating the amount and timing of net future cash flows, including the expected proceeds from the sale of assets, 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. The Company has evaluated assets held for sale as of April 18, 2020 and concluded that the Fresh Kitchen facility meets the requirements for held for sale classification. Assets classified as held for sale in the consolidated balance sheet are valued at the expected net proceeds.