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Reorganization and Realignment Costs (Tables)
 9 Months Ended
Oct. 02, 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 EndedNine Months Ended
October 2,
2022		October 3,
2021		October 2,
2022		October 3,
2021
System optimization initiative$7 $295 $548 $5,870 
Other reorganization and realignment plans1 50 80 1,511 
Reorganization and realignment costs$8 $345 $628 $7,381 
System Optimization Initiative  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the costs recorded as a result of our system optimization initiative:
Three Months EndedNine Months EndedTotal
Incurred Since Inception
October 2,
2022		October 3,
2021		October 2,
2022		October 3,
2021
Severance and related employee costs$— $— $— $661 $18,898 
Professional fees(28)277 346 1,016 24,023 
Other (a)18 — 151 1,354 7,769 
(10)277 497 3,031 50,690 
Accelerated depreciation and amortization (b)— — — — 25,398 
NPC lease termination costs (c)17 18 51 2,839 2,907 
Share-based compensation (d)— — — — 5,013 
Total system optimization initiative$7 $295 $548 $5,870 $84,008 
_______________

(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.
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
October 2,
2022
Professional fees$— $346 $(346)$— 
Other— 151 (151)— 
$— $497 $(497)$— 
Balance
January 3,
2021		ChargesPaymentsBalance
October 3,
2021
Severance and related employee costs$— $661 $(661)$— 
Professional fees1,230 1,016 (2,246)— 
Other— 1,354 (1,354)— 
$1,230 $3,031 $(4,261)$—