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Reorganization and Realignment Costs (Tables)
 3 Months Ended
Apr. 03, 2022
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the initiatives included in “Reorganization and realignment costs:”
Three Months Ended
April 3,
2022		April 4,
2021
System optimization initiative$407 $4,678 
Other reorganization and realignment plans57 256 
Reorganization and realignment costs$464 $4,934 
System Optimization Initiative  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the costs recorded as a result of our system optimization initiative:
Three Months EndedTotal
Incurred Since Inception
April 3,
2022		April 4,
2021
Severance and related employee costs$— $— $18,898 
Professional fees294 235 23,971 
Other (a)96 1,354 7,714 
390 1,589 50,583 
Accelerated depreciation and amortization (b)— — 25,398 
NPC lease termination costs (c)17 3,089 2,873 
Share-based compensation (d)— — 5,013 
Total system optimization initiative$407 $4,678 $83,867 
_______________

(a)The three months ended April 4, 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 three months ended April 4, 2021 includes the write-off of lease assets of $1,609 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.
Schedule of Restructuring Reserve by Type of Cost
The table below presents a rollforward of our accruals for our system optimization initiative, which were included in “Accrued expenses and other current liabilities” as of April 4, 2021.
Balance
January 2,
2022		ChargesPaymentsBalance
April 3,
2022
Professional fees— 294 (294)— 
Other— 96 (96)— 
$— $390 $(390)$— 
Balance
January 3,
2021		ChargesPaymentsBalance
April 4,
2021
Professional fees$1,230 235 (1,461)$4 
Other— 1,354 (1,354)— 
$1,230 $1,589 $(2,815)$4