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

4 Months Ended

Jan. 18, 2015

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 18, 2015		January 19, 2014
Restaurant impairment charges	$	215	$	95
Losses on the disposition of property and equipment, net	1,172		952
Restaurant closing costs and other	786		564
Restructuring costs	7		298
	$	2,180	$	1,909

Schedule of Restructuring and Related Costs

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. Restructuring costs in both years relate to severance costs. We expect to incur additional charges related to our restructuring activities; however, we are unable to make a reasonable estimate at this time.

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 18, 2015			January 19, 2014
Balance at beginning of period	$	13,173		$	16,321
Adjustments	875			612
Cash payments	(1,665		)	(1,434		)
Balance at end of period	$	12,383		$	15,499

Adjustments in both years 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 changed as follows (in thousands):

	Sixteen Weeks Ended
	January 18, 2015			January 19, 2014
Balance at beginning of period	$	5,737		$	10,712
Adjustments	1,799			(286		)
Cash payments	(2,896		)	(3,395		)
Balance at end of period	$	4,640		$	7,031