Amortization of capitalized computer software costs included in Depreciation and amortization in our Consolidated Statements of Operations was $14.7 million, $17.0 million and $15.7 million for the fiscal years ended December 27, 2020, December 29, 2019 and December 30, 2018, respectively. The unamortized computer software costs were $18.9 million and $26.4 million as of December 27, 2020, and December 29, 2019, respectively.

In 2017 and 2018, we redesigned our Company Headquarters, consolidated our space within a smaller number of floors and leased the additional floors to third parties. We incurred $4.5 million of total costs related to these measures for the fiscal year ended December 30, 2018. We capitalized less than $1 million for the fiscal year ended December 29, 2019.

Marketing expense, the cost to promote our brand and our products, was $135.9 million, $167.9 million and $156.3 million for the fiscal years ended December 27, 2020, December 29, 2019, and December 30, 2018, respectively. Media expense, the primary component of marketing expense, which represents the cost to promote our subscription business was $129.6 million, $156.9 million and $131.5 million for the fiscal years ended December 27, 2020, December 29, 2019, and December 30, 2018, respectively. We expense these costs as incurred.

Interest income/(expense) and other, net, as shown in the accompanying Consolidated Statements of Operations was as follows:


(In thousands)	December 27, 2020		December 29, 2019		December 30, 2018
Interest income and other expense, net(1)	$	24,057	$	21,580	$	14,510
Interest expense	(757)		(26,928)		(28,134)

Amortization of debt costs and discount on debt	—		1,459		(3,394)
Capitalized interest	30		69		452

Total interest income/(expense) and other, net (2)	$	23,330	$	(3,820)	$	(16,566)

(1) The twelve months ended December 27, 2020, include a $10.1 million gain related to a non-marketable equity investment transaction. The twelve months ended December 29, 2019, include a gain of $1.9 million related to the sale of a non-marketable equity security.

(2) The twelve months ended December 29, 2019, and December 30, 2018, includes the amortization of debt costs and discount on debt relating to the Company’s leasehold condominium interest in the Company’s headquarters building, which was repurchased as of December 29, 2019.

A reconciliation of cash, cash equivalents and restricted cash as of December 27, 2020, and December 29, 2019, from the Consolidated Balance Sheets to the Consolidated Statements of Cash Flows is as follows:


(In thousands)	December 27, 2020		December 29, 2019

Reconciliation of cash, cash equivalents and restricted cash
Cash and cash equivalents	$	286,079	$	230,431
Restricted cash included within other current assets	686		528
Restricted cash included within miscellaneous assets	15,199		16,559
Total cash, cash equivalents and restricted cash shown in the Consolidated Statements of Cash Flows	$	301,964	$	247,518

Substantially all of the amount included in restricted cash is set aside to collateralize workers’ compensation obligations.

We recognized a restructuring charge of $4.0 million for the fiscal year ended December 29, 2019, which included impairment and severance charges related to the closure of our digital marketing agency, HelloSociety, LLC. These costs are recorded in Restructuring charge in our Consolidated Statements of Operations.

In September 2019, the Company entered into a $250.0 million five-year unsecured revolving credit facility (the “Credit Facility”). Certain of the Company’s domestic subsidiaries have guaranteed the Company’s obligations under the Credit Facility. Borrowings under the Credit Facility bear interest at specified rates based on our utilization and consolidated leverage ratio. The Credit Facility contains various customary affirmative and negative covenants. In addition, the Company is obligated to pay a quarterly unused commitment fee of 0.20%.

As of December 27, 2020, there were no outstanding borrowings under the Credit Facility and the Company was in compliance with the financial covenants contained in the Credit Facility.

We recognized severance costs of $6.6 million, $4.0 million and $6.7 million for the fiscal years ended December 27, 2020, December 29, 2019, and December 30, 2018, respectively. Severance costs recognized were largely related to workforce reductions primarily affecting our advertising department. These costs are recorded in General and administrative costs in our Consolidated Statements of Operations.

We had a severance liability of $5.0 million and $8.4 million included in Accrued expenses and other in our Consolidated Balance Sheets as of December 27, 2020, and December 29, 2019, respectively. We anticipate the 2020 payments will be made within the next twelve months.

During the year ended December 27, 2020, as part of its annual assets review, the Company retired assets that were no longer in use with a cost of approximately $123.0 million, which were comprised mostly of software of $69.5 million and equipment of $49.9 million. As a result of the retirement, the Company recorded a de minimis write-off, which is reflected in General and administrative costs in our Consolidated Statements of Operations.