Restaurant Impairment, Closure Costs and Asset Disposals (Notes)

3 Months Ended

Mar. 31, 2016

Property, Plant and Equipment Impairment or Disposal [Abstract]

Restaurant Impairment, Closure Costs and Asset Disposals

Restaurant Impairment, Closure Costs and Asset Disposals

The following table presents restaurant impairment, closure costs and asset disposals for the first quarters ended March 29, 2016 and March 31, 2015 (in thousands):

	Fiscal Quarter Ended
	March 29, 2016		March 31, 2015
Restaurant impairment (1)	$	194	$	5,913
Closure costs (1)	549		39
Loss on disposal of assets and other	273		134
	$	1,016	$	6,086

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(1) Restaurant impairment and closure costs can include expenditures related to restaurants previously impaired or closed.

During the first quarter of 2016, one restaurant was identified as impaired compared to eight restaurants during the first quarter of 2015. Impairment expense is a Level 3 fair value measure and was determined by comparing the carrying value of restaurant assets to the estimated fair market value of the restaurant assets at resale value. The closing costs of $0.5 million are related to the ongoing costs of the restaurants closed in the fourth quarter of 2015. These expenses are included in the “Restaurant impairment, closure costs and asset disposals” line in the consolidated statements of income.