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Reorganization and Reorganization Costs (Tables)
 12 Months Ended
Dec. 30, 2018
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the initiatives included in “Reorganization and realignment costs:”
 
Year Ended
 
2018
 
2017
 
2016
G&A realignment - May 2017 plan
$
8,785

 
$
21,663

 
$
—

G&A realignment - November 2014 plan
—

 
—

 
692

System optimization initiative
283

 
911

 
9,391

Reorganization and realignment costs
$
9,068

 
$
22,574

 
$
10,083
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
 
Total Incurred
Since Inception
 
2018
 
2017
 
Severance and related employee costs
$
3,797

 
$
14,956

 
$
18,753

Recruitment and relocation costs
1,077

 
489

 
1,566

Third-party and other costs
1,019

 
1,091

 
2,110

 
5,893

 
16,536

 
22,429

Share-based compensation (a)
1,557

 
5,127

 
6,684

Termination of defined benefit plans (b)
1,335

 
—

 
1,335

Total G&A realignment - May 2017 plan
$
8,785

 
$
21,663

 
$
30,448

_______________

(a)
Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the May 2017 plan.

(b)
During 2018, the Company terminated two frozen defined benefit plans. See Note 19 for further information.

Schedule of Restructuring Reserve by Type of Cost
The accruals for our May 2017 plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $6,280 and $1,044 as of December 30, 2018, respectively, and $8,467 and $3,803 as of December 31, 2017, respectively. The tables below present a rollforward of our accruals for the May 2017 plan.
 
Balance
December 31,
2017
 
Charges
 
Payments
 
Balance
December 30, 2018
Severance and related employee costs
$
12,093

 
$
3,797

 
$
(8,649
)
 
$
7,241

Recruitment and relocation costs
177

 
1,077

 
(1,171
)
 
83

Third-party and other costs
—

 
1,019

 
(1,019
)
 
—

 
$
12,270

 
$
5,893

 
$
(10,839
)
 
$
7,324



 
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
 
Severance and related employee costs (a)
$
(344
)
 
$
14,584

Recruitment and relocation costs
992

 
2,859

Other
44

 
181

 
692

 
17,624

Share-based compensation (b)
—

 
6,336

   Total G&A realignment - November 2014 plan
$
692

 
$
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 the November 2014 plan.
Schedule of Restructuring Reserve by Type of Cost
The table below presents a rollforward of our accruals for the November 2014 plan during 2016, which were included in “Accrued expenses and other current liabilities” and “Other liabilities.” As of December 30, 2018 and 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
 
2018
 
2017
 
2016
 
Severance and related employee costs
$
—

 
$
3

 
$
82

 
$
18,237

Professional fees
264

 
838

 
7,437

 
17,712

Other
19

 
70

 
272

 
5,832

 
283

 
911

 
7,791

 
41,781

Accelerated depreciation and amortization (a)
—

 
—

 
1,600

 
25,398

Share-based compensation (b)
—

 
—

 
—

 
5,013

Total system optimization initiative
$
283

 
$
911

 
$
9,391

 
$
72,192

_______________

(a)
Primarily includes accelerated amortization of previously acquired franchise rights related to Company-operated restaurants in territories that have been sold to franchisees 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” and “Other liabilities.” As of December 30, 2018, no accrual remained.

 
Balance
January 1, 2017
 
Charges
 
Payments
 
Balance
December 31, 2017
Severance and related employee costs
$
—

 
$
3

 
$
(3
)
 
$
—

Recruitment and relocation costs
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
)
 
$
—

Recruitment and relocation costs
708

 
7,437

 
(8,044
)
 
101

Other
90

 
272

 
(362
)
 
—

 
$
875

 
$
7,791

 
$
(8,565
)
 
$
101