
	IMPAIRMENT, DISPOSITION OF PROPERTY AND EQUIPMENT, RESTAURANT CLOSING COSTS AND RESTRUCTURING

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



	Quarter				Year-to-Date
	April 13, 2014		April 14, 2013		April 13, 2014		April 14, 2013
Restaurant impairment charges	$	85	$	362	$	180	$	2,884
Losses on the disposition of property and equipment, net	749		1,261		1,701		396
Costs of closed restaurants (primarily lease obligations) and other	731		407		1,295		1,190
Restructuring costs	7,491		343		7,789		1,155
	$	9,056	$	2,373	$	10,965	$	5,625

Restaurant impairment — When events and circumstances indicate that our long-lived assets might be impaired and their carrying amount is greater than the undiscounted cash flows we expect to generate from such assets, we recognize an impairment loss as the amount by which the carrying value exceeds the fair value of the assets. Impairment charges in both periods include charges for restaurants we have closed, and additionally in 2013, charges for underperforming Jack in the Box restaurants.

Disposition of property and equipment — We also recognize accelerated depreciation and other costs on the disposition of property and equipment. When we decide to dispose of a long-lived asset, depreciable lives are adjusted based on the estimated disposal date and accelerated depreciation is recorded. Other disposal costs primarily relate to gains or losses recognized upon the sale of closed restaurant properties, and charges from our ongoing restaurant upgrade programs, remodels and rebuilds, and other corporate initiatives. Losses on the disposition of property and equipment for the year-to-date period ended April 14, 2013 include income of $2.4 million from the resolution of two eminent domain matters involving Jack in the Box restaurants.

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):



	Quarter						Year-to-Date
	April 13, 2014			April 14, 2013			April 13, 2014			April 14, 2013
Balance at beginning of period	$	15,499		$	19,561		$	16,321		$	20,677
Adjustments	650			312			1,262			738
Cash payments	(1,553		)	(1,436		)	(2,987		)	(2,978		)
Balance at end of quarter	$	14,596		$	18,437		$	14,596		$	18,437

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

Restructuring costs — Since the beginning of 2012, we have been engaged in efforts to improve our cost structure and identify opportunities to reduce general and administrative expenses as well as improve profitability across both brands. The following is a summary of the costs incurred in connection with these activities (in thousands):



	Quarter				Year-to-Date
	April 13, 2014		April 14, 2013		April 13, 2014		April 14, 2013
Severance costs	$	1,098	$	302	$	1,396	$	670
Other	6,393		41		6,393		485
	$	7,491	$	343	$	7,789	$	1,155

In 2014, other relates to the impairment of a restaurant software asset we no longer plan to place in service as a result of our efforts to integrate certain systems across both of our brands and lower costs.

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



	Quarter						Year-to-Date
	April 13, 2014			April 14, 2013			April 13, 2014			April 14, 2013
Balance at beginning of period	$	98		$	671		$	253		$	1,758
Additions	1,098			302			1,396			670
Cash payments	(1,196		)	(934		)	(1,649		)	(2,389		)
Balance at end of quarter	$	—		$	39		$	—		$	39

We expect to incur additional charges related to our restructuring activities; however, we are unable to make a reasonable estimate at this time.