Impairment, Disposition Of Property And Equipment, Restaurant Closing Costs And Restructuring (Tables)

4 Months Ended

Jan. 19, 2014

Restructuring Cost and Reserve [Line Items]

Schedule of Impairment and Disposal Costs Included in Impairment and Other Charges

Impairment and other charges, net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands):

	Sixteen Weeks Ended
	January 19, 2014		January 20, 2013
Impairment charges	$	95	$	2,522
Losses (gains) on the disposition of property and equipment, net	952		(832		)
Costs of closed restaurants (primarily lease obligations) and other	564		751
Restructuring costs	298		812
	$	1,909	$	3,253

Restaurant Closing Costs

Total accrued severance costs related to our restructuring activities are included in accrued liabilities and changed as follows (in thousands):

	Sixteen Weeks Ended
	January 19, 2014			January 20, 2013
Balance at beginning of period	$	253		$	1,758
Additions	298			368
Cash payments	(453		)	(1,455		)
Balance at end of quarter	$	98		$	671

As part of the ongoing review of our organization structure, we expect to incur additional charges related to our restructuring activities; however, we are unable to make a reasonable estimate at this time. Our continuing efforts to lower our cost structure include identifying opportunities to reduce general and administrative costs as well as improve restaurant profitability across both brands.

Schedule of Restructuring and Related Costs

Restructuring costs — Since the beginning of 2012, we have been engaged in a comprehensive review of our organization structure, including evaluating opportunities for outsourcing, restructuring of certain functions and workforce reductions. The following is a summary of the costs incurred in connection with these activities (in thousands):

	Sixteen Weeks Ended
	January 19, 2014		January 20, 2013
Severance costs	$	298	$	368
Other	—		444
	$	298	$	812

Contract Termination [Member]

Restructuring Cost and Reserve [Line Items]

Restaurant Closing Costs

Restaurant closing costs consist of future lease commitments, net of anticipated sublease rentals and expected ancillary costs, and are included in impairment and other charges, net in the accompanying condensed consolidated statements of earnings. Accrued restaurant closing costs, included in accrued liabilities and other long-term liabilities, changed as follows (in thousands):

	Sixteen Weeks Ended
	January 19, 2014			January 20, 2013
Balance at beginning of period	$	16,321		$	20,677
Adjustments	612			426
Cash payments	(1,434		)	(1,542		)
Balance at end of quarter	$	15,499		$	19,561

In 2014 and 2013, adjustments primarily relate to revisions to certain sublease and cost assumptions due to changes in market conditions.

Schedule of Restructuring and Related Costs

Our liability for lease commitments related to the 2013 Qdoba closures is included in accrued liabilities and other long-term liabilities and has changed as follows during 2014 (in thousands):

Balance at beginning of period	$	10,712
Adjustments	(286		)
Cash payments	(3,395		)
Balance at end of period	$	7,031