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

4 Months Ended

Jan. 17, 2016

Restructuring and Related Activities [Abstract]

Impairment Disposition Of Property And Equipment, Restaurant Closing Costs And Resturcturing

IMPAIRMENT AND OTHER CHARGES, NET

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

	Sixteen Weeks Ended
	January 17, 2016		January 18, 2015
Losses on the disposition of property and equipment, net	$	651	$	621
Costs of closed restaurants (primarily lease obligations) and other	560		786
Accelerated depreciation	446		752
Restaurant impairment charges	—		14
Restructuring costs	—		7
	$	1,657	$	2,180

Restaurant closing costs — Costs of closed restaurants primarily consist of future lease commitments and expected ancillary costs, net of anticipated sublease rentals. Accrued restaurant closing costs, included in accrued liabilities and other long-term liabilities, changed as follows in 2016 (in thousands):

Balance as of September 27, 2015	$	9,707
Additions	208
Adjustments (1)	677
Cash payments	(1,688		)
Balance as of January 17, 2016	$	8,904

___________________________

(1) Adjustments relate primarily to revisions of certain sublease and cost assumptions. The estimates we make related to our future lease obligations, primarily the sublease income we anticipate, are subject to a high degree of judgment and may differ from actual sublease income due to changes in economic conditions, desirability of the sites and other factors.

Accelerated depreciation — When a long-lived asset will be replaced or otherwise disposed of prior to the end of its estimated useful life, the useful life of the asset is adjusted based on the estimated disposal date and accelerated depreciation is recognized. In 2016, accelerated depreciation primarily relates to expenses at our Jack in the Box company restaurants for exterior facility enhancements as well as the replacement of technology equipment, and in 2015, charges primarily relate to the replacement of technology equipment and costs associated with Jack in the Box restaurant closures.

Restaurant impairment charges — 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 2015 were not material.

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 17, 2016		January 18, 2015
Losses on the disposition of property and equipment, net	$	651	$	621
Costs of closed restaurants (primarily lease obligations) and other	560		786
Accelerated depreciation	446		752
Restaurant impairment charges	—		14
Restructuring costs	—		7
	$	1,657	$	2,180

Restructuring and Related Costs [Table Text Block]

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 2016 (in thousands):

Balance as of September 27, 2015	$	4,256
Adjustments	1,006
Cash payments	(1,179		)
Balance as of January 17, 2016	$	4,083

Adjustments primarily relate to revisions to certain sublease and cost assumptions due to changes in market conditions.

Facility Closing [Member]

Restructuring Cost and Reserve [Line Items]

Restaurant Closing Costs

Accrued restaurant closing costs, included in accrued liabilities and other long-term liabilities, changed as follows in 2016 (in thousands):

Balance as of September 27, 2015	$	9,707
Additions	208
Adjustments (1)	677
Cash payments	(1,688		)
Balance as of January 17, 2016	$	8,904