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Reorganization and Realignment Costs (Tables)
 6 Months Ended
Jul. 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 EndedSix Months Ended
July 3,
2022		July 4,
2021		July 3,
2022		July 4,
2021
System optimization initiative$134 $897 $541 $5,575 
Other reorganization and realignment plans22 1,205 79 1,461 
Reorganization and realignment costs$156 $2,102 $620 $7,036 
System Optimization Initiative  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the costs recorded as a result of our system optimization initiative:
Three Months EndedSix Months EndedTotal
Incurred Since Inception
July 3,
2022		July 4,
2021		July 3,
2022		July 4,
2021
Severance and related employee costs$— $661 $— $661 $18,898 
Professional fees80 504 374 739 24,051 
Other (a)37 — 133 1,354 7,751 
117 1,165 507 2,754 50,700 
Accelerated depreciation and amortization (b)— — — — 25,398 
NPC lease termination costs (c)17 (268)34 2,821 2,890 
Share-based compensation (d)— — — — 5,013 
Total system optimization initiative$134 $897 $541 $5,575 $84,001 
_______________

(a)The six months ended July 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 six months ended July 4, 2021 includes the write-off of lease assets of $1,341 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 tables below present a rollforward of our accruals for our system optimization initiative, which were included in “Accrued expenses and other current liabilities” as of January 3, 2021.
Balance
January 2,
2022		ChargesPaymentsBalance
July 3,
2022
Professional fees$— $374 $(374)$— 
Other— 133 (133)— 
$— $507 $(507)$— 
Balance
January 3,
2021		ChargesPaymentsBalance
July 4,
2021
Severance and related employee costs$— $661 $(661)$— 
Professional fees1,230 739 (1,969)— 
Other— 1,354 (1,354)— 
$1,230 $2,754 $(3,984)$—