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Reorganization and Reorganization Costs (Tables)
 12 Months Ended
Dec. 31, 2017
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the initiatives included in “Reorganization and realignment costs:”
 
Year Ended
 
2017
 
2016
 
2015
G&A realignment - May 2017 plan
$
21,663

 
$
—

 
$
—

G&A realignment - November 2014 plan
—

 
692

 
10,342

System optimization initiative
911

 
9,391

 
11,568

Reorganization and realignment costs
$
22,574

 
$
10,083

 
$
21,910
G&A Realignment – May 2017 Plan  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the activity recorded as a result of the May 2017 plan:
 
Year Ended
 
2017
Severance and related employee costs
$
14,956

Recruitment and relocation costs
489

Third-party and other costs
1,091

 
16,536

Share-based compensation (a)
5,127

Total G&A realignment - May 2017 plan
$
21,663

_______________

(a)
Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under our May 2017 plan.
Schedule of Restructuring Reserve by Type of Cost
As of December 31, 2017, the accruals for our May 2017 plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $8,467 and $3,803, respectively. The table below presents a rollforward of our accruals for the May 2017 plan.
 
Balance
January 1,
2017
 
Charges
 
Payments
 
Balance
December 31, 2017
Severance and related employee costs
$
—

 
$
14,956

 
$
(2,863
)
 
$
12,093

Recruitment and relocation costs
—

 
489

 
(312
)
 
177

Third-party and other costs
—

 
1,091

 
(1,091
)
 
—

 
$
—

 
$
16,536

 
$
(4,266
)
 
$
12,270
G&A Realignment - November 2014 Plan  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the activity recorded as a result of the November 2014 plan:
 
Year Ended
 
Total Incurred
Since Inception
 
2016
 
2015
 
Severance and related employee costs (a)
$
(344
)
 
$
3,011

 
$
14,584

Recruitment and relocation costs
992

 
1,658

 
2,859

Other
44

 
49

 
181

 
692

 
4,718

 
17,624

Share-based compensation (b)
—

 
5,624

 
6,336

   Total G&A realignment - November 2014 plan
$
692

 
$
10,342

 
$
23,960

_______________

(a)
2016 includes a reversal of an accrual of $387 as a result of a change in estimate.

(b)
Represents incremental share-based compensation resulting from the modification of stock options and performance-based awards in connection with the termination of employees under our November 2014 plan.
Schedule of Restructuring Reserve by Type of Cost
The table below presents a rollforward of our accruals for our November 2014 plan during 2016, which were included in “Accrued expenses and other current liabilities” and “Other liabilities.” As of December 31, 2017, no accrual remained.
 
 
Balance
January 3, 2016
 
Charges
 
Payments
 
Balance
January 1, 2017
Severance and related employee costs
 
$
3,431

 
$
(344
)
 
$
(2,855
)
 
$
232

Recruitment and relocation costs
 
144

 
992

 
(1,136
)
 
—

Other
 
—

 
44

 
(44
)
 
—

 
 
$
3,575

 
$
692

 
$
(4,035
)
 
$
232
System Optimization  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the costs recorded as a result of our system optimization initiative:
 
Year Ended
 
Total Incurred Since Inception
 
2017
 
2016
 
2015
 
Severance and related employee costs
$
3

 
$
82

 
$
894

 
$
18,237

Professional fees
838

 
7,437

 
3,360

 
17,448

Other
70

 
272

 
930

 
5,813

 
911

 
7,791

 
5,184

 
41,498

Accelerated depreciation and amortization (a)
—

 
1,600

 
6,384

 
25,398

Share-based compensation (b)
—

 
—

 
—

 
5,013

Total system optimization initiative
$
911

 
$
9,391

 
$
11,568

 
$
71,909

_______________

(a)
Primarily includes accelerated amortization of previously acquired franchise rights related to Company-operated restaurants in territories that have been sold in connection with our system optimization initiative.

(b)
Represents incremental share-based compensation resulting from the modification of stock options and performance-based awards in connection with the termination of employees under our system optimization initiative.
Schedule of Restructuring Reserve by Type of Cost
The tables below present a rollforward of our accruals for our system optimization initiative, which were included in “Accrued expenses and other current liabilities.”
 
Balance
January 1, 2017
 
Charges
 
Payments
 
Balance
December 31, 2017
Severance and related employee costs
$
—

 
$
3

 
$
(3
)
 
$
—

Professional fees
101

 
838

 
(939
)
 
—

Other
—

 
70

 
(70
)
 
—

 
$
101

 
$
911

 
$
(1,012
)
 
$
—



 
Balance
January 3, 2016
 
Charges
 
Payments
 
Balance
January 1, 2017
Severance and related employee costs
$
77

 
$
82

 
$
(159
)
 
$
—

Professional fees
708

 
7,437

 
(8,044
)
 
101

Other
90

 
272

 
(362
)
 
—

 
$
875

 
$
7,791

 
$
(8,565
)
 
$
101