(13) ASSET IMPAIRMENT, ESTIMATED LEASE TERMINATION AND OTHER CLOSING COSTS

Beginning in fiscal 2016, we initiated a restaurant optimization and refranchising initiative whereby we reviewed our restaurant portfolio for locations that were slow to respond to several initiatives to improve operating performance. We continued this initiative into fiscal 2017 and identified certain restaurants that were to be closed significantly before the end of the previously estimated useful lives. As a result of the reassessment of the useful lives of these restaurants, we recognized accelerated depreciation expense of approximately $870,000. We closed 13 restaurants during the year ended December 31, 2017 in accordance with this restaurant optimization and refranchising initiative.

The following is a summary of asset impairment, estimated lease termination and other closing costs for the periods presented:


	Year Ended
(dollars in thousands)	December 31, 2017		January 1, 2017
Restaurant Optimization
Asset impairments, net	$	3,154	$	4,426
Lease termination charges and related costs		3,403		—
Restaurant closure expenses		259		206
Software		—		156
Asset impairment, estimated lease termination and other closing costs	$	6,816	$	4,788

Below reflects the change in our reserve for lease termination costs for the periods presented:


				Deductions
				Credits to
			Additions	Costs and
	Balance at		Charged to	Expenses	Balance at
	Beginning of		Costs and	and Other	End of
(in thousands)	Period		Expenses	Accounts	Period
Year Ended December 31, 2017
Reserve for lease termination costs	$	594	3,150	(1,945)	$	1,799

Year Ended January 1, 2017
Reserve for lease termination costs	$	609	89	(104)	$	594

These amounts were recorded in other current liabilities or other liabilities depending on when we expected the amounts to be paid.