The following is a summary of the activity recorded as a result of the Operations and Field Realignment Plan:


	Three Months Ended				Nine Months Ended				Total Incurred Since Inception
	October 3, 2021		September 27, 2020		October 3, 2021		September 27, 2020
Severance and related employee costs	$	—	$	2,502	$	333	$	2,502	$	3,446
Third-party and other costs	74		—		1,230		—		1,297
	74		2,502		1,563		2,502		4,743
Share-based compensation (a)	—		519		—		519		621
Total operations and field realignment	$	74	$	3,021	$	1,563	$	3,021	$	5,364

_______________

(a)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the Operations and Field Realignment Plan.

The table below presents a rollforward of our accruals for the Operations and Field Realignment Plan, which are included in “Accrued expenses and other current liabilities” as of October 3, 2021.


	Balance January 3, 2021		Charges		Payments		Balance October 3, 2021
Severance and related employee costs	$	2,600	$	333	$	(2,377)	$	556
Third-party and other costs	—		1,230		(1,230)		—
	$	2,600	$	1,563	$	(3,607)	$	556


	Balance December 29, 2019		Charges		Payments		Balance September 27, 2020
Severance and related employee costs	$	—	$	2,502	$	—	$	2,502

IT Realignment

The following is a summary of the activity recorded as a result of the IT Realignment Plan:


	Three Months Ended				Nine Months Ended				Total Incurred Since Inception
	October 3, 2021		September 27, 2020		October 3, 2021		September 27, 2020
Severance and related employee costs (a)	$	(32)	$	34	$	(151)	$	1,009	$	8,240
Recruitment and relocation costs	12		345		133		659		1,429
Third-party and other costs	3		24		7		5,141		6,542
	(17)		403		(11)		6,809		16,211
Share-based compensation (b)	—		—		—		—		193
Total IT realignment	$	(17)	$	403	$	(11)	$	6,809	$	16,404

_______________

(a)The three and nine months ended October 3, 2021 include a reversal of an accrual as a result of a change in estimate.

(b)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the IT Realignment Plan.

As of October 3, 2021, the accruals for the IT Realignment Plan are included in “Accrued expenses and other current liabilities.” As of September 27, 2020, the accruals for the IT Realignment Plan were included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $2,739 and $178, respectively. The tables below present a rollforward of our accruals for the IT Realignment Plan.


	Balance January 3, 2021		Charges		Payments		Balance October 3, 2021
Severance and related employee costs	$	1,508	$	(151)	$	(1,115)	$	242
Recruitment and relocation costs	—		133		(133)		—
Third-party and other costs	—		7		(7)		—
	$	1,508	$	(11)	$	(1,255)	$	242


	Balance December 29, 2019		Charges		Payments		Balance September 27, 2020
Severance and related employee costs	$	7,548	$	1,009	$	(5,640)	$	2,917
Recruitment and relocation costs	—		659		(659)		—
Third-party and other costs	1,076		5,141		(6,217)		—
	$	8,624	$	6,809	$	(12,516)	$	2,917

G&A Realignment

The following is a summary of the activity recorded as a result of the G&A Realignment Plan:


	Three Months Ended				Nine Months Ended				Total Incurred Since Inception
	October 3, 2021		September 27, 2020		October 3, 2021		September 27, 2020
Severance and related employee costs (a)	$	(8)	$	(116)	$	(61)	$	30	$	24,205
Recruitment and relocation costs	1		27		1		42		2,877
Third-party and other costs	—		9		—		10		2,223
	(7)		(80)		(60)		82		29,305
Share-based compensation (b)	—		31		19		200		8,130
Termination of defined benefit plans	—		—		—		—		1,335
Total G&A realignment	$	(7)	$	(49)	$	(41)	$	282	$	38,770

_______________

(a)The three and nine months ended October 3, 2021 and September 27, 2020 include a reversal of an accrual as a result of a change in estimate.

(b)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under our G&A Realignment Plan.

System Optimization Initiative

As of October 3, 2021, the accruals for the G&A realignment plan are included in “Accrued expenses and other current liabilities.” As of September 27, 2020, the accruals for the G&A realignment plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled and $1,705 and $18, respectively. The tables below present a rollforward of our accruals for the G&A Realignment Plan.


	Balance January 3, 2021		Charges		Payments		Balance October 3, 2021
Severance and related employee costs	$	932	$	(61)	$	(828)	$	43
Recruitment and relocation costs	—		1		(1)		—
Third-party and other costs	—		—		—		—
	$	932	$	(60)	$	(829)	$	43


	Balance December 29, 2019		Charges		Payments		Balance September 27, 2020
Severance and related employee costs	$	5,276	$	30	$	(3,627)	$	1,679
Recruitment and relocation costs	83		42		(81)		44
Third-party and other costs	—		10		(10)		—
	$	5,359	$	82	$	(3,718)	$	1,723

The following is a summary of the costs recorded as a result of our system optimization initiative:


	Three Months Ended				Nine Months Ended				Total Incurred Since Inception
	October 3, 2021		September 27, 2020		October 3, 2021		September 27, 2020
Severance and related employee costs	$	—	$	—	$	661	$	—	$	18,898
Professional fees	277		—		1,016		80		23,123
Other (a)	—		—		1,354		4		7,207
	277		—		3,031		84		49,228
Accelerated depreciation and amortization (b)	—		—		—		—		25,398
NPC lease termination costs (c)	18		—		2,839		—		2,839
Share-based compensation (d)	—		—		—		—		5,013
Total system optimization initiative	$	295	$	—	$	5,870	$	84	$	82,478

_______________

(a)The nine months ended October 3, 2021 includes transaction fees of $1,350 associated with the NPC bankruptcy sale process.

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

(c)The nine months ended October 3, 2021 includes the write-off of lease assets of $1,359 and lease termination fees paid of $1,480.

(d)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.