5. OTHER GAINS AND CHARGES

Other gains and charges consist of the following (in thousands):


	Thirteen Week Periods Ended						Thirty-Nine Week Periods Ended
	March 28,			March 30,			March 28,			March 30,
	2012			2011			2012			2011
Restaurant impairment charges	$	0		$	0		$	1,098		$	1,125
Restaurant closure charges		1,032			160			4,154			2,698
Severance and other benefits		0			990			100			4,643
Gains on the sale of assets, net		(25	)		(363	)		(1,365	)		(1,539	)
Other gains and charges, net		(1,111	)		1,637			_1,627			1,391

	$	(104	)	$	2,424		$	5,614		$	8,318

We recorded impairment charges of $1.1 million in fiscal 2012 and 2011, respectively. The impairment charges, which were associated with underperforming restaurants that continue to operate, were measured as the excess of the carrying amount of property and equipment over the fair value. See Note 3 for fair value disclosures related to the fiscal 2012 charges.

During the first three quarters of fiscal 2012, we recorded $4.2 million in restaurant closure charges, consisting primarily of $3.2 million in lease termination charges associated with restaurants closed in prior years and $0.4 million related to long-lived asset impairments resulting from closures.

Additionally, we recorded $1.3 million in net charges related to legal matters in the first three quarters of fiscal 2012. Gains of approximately $1.1 million recorded in the third quarter related to the resolution of issues reserved for in prior years and charges of approximately $2.4 million recorded in the second quarter. We also recorded net year-to-date gains of $1.4 million primarily related to land sales.

During the first three quarters of fiscal 2011, we recorded $2.7 million in restaurant closure charges, consisting primarily of $1.8 million in lease termination charges associated with restaurants closed in prior years and $0.6 million related to long-lived asset impairments associated with two restaurant closures.

Additionally, we incurred $4.6 million in severance and other benefits during fiscal 2011 resulting from organizational changes and $1.4 million in net charges primarily relating to legal matters, partially offset by net year-to-date gains totaling $1.5 million primarily related to land sales.