IMPAIRMENT AND OTHER CHARGES, NET

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



	2016		2015		2014
Restructuring costs	$	10,067	$	29	$	8,621
Costs of closed restaurants (primarily lease obligations) and other	3,431		3,592		2,841
Losses on disposition of property and equipment, net	2,801		1,319		1,674
Accelerated depreciation	2,214		6,260		1,202
Restaurant impairment charges	544		557		570
	$	19,057	$	11,757	$	14,908

Restructuring costs — Since the beginning of 2012, we have been engaged in a comprehensive review of our organization structure, including evaluating opportunities to decrease general and administrative expenses, as well as improve profitability across both brands. In 2016, management initiated a plan that includes cost saving initiatives from workforce reductions, the relocation of our Qdoba corporate support center, refranchising initiatives, and the consolidation of information technology across both brands.

The following is a summary of the costs incurred in connection with these activities during each fiscal year (in thousands):



	2016		2015		2014
Employee severance and related costs	$	7,583	$	29	$	2,141
Facility closing costs	2,004		—		—
Other (1)	480		—		6,480
	$	10,067	$	29	$	8,621

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(1)	Other primarily represents employee relocation costs in 2016, and in 2014, an impairment charge related to a restaurant software asset we no longer planned to place in service.

In 2016, approximately $2.0 million and $6.3 million of the restructuring costs are related to our Jack in the Box and Qdoba restaurant operating segments, respectively, and approximately $1.8 million is related to shared services functions. At this time, we are unable to estimate additional charges to be incurred subsequent to fiscal 2016.

Total accrued severance costs related to our restructuring activities are included in accrued liabilities and changed as follows during fiscal 2016 (in thousands):



Balance as of September 27, 2015	$	—
Additions	7,583
Cash payments	(3,385		)
Balance as of October 2, 2016	$	4,198

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 during fiscal 2016 (in thousands):



Balance as of September 27, 2015	$	9,707
Additions	464
Adjustments (1)	946
Interest expense	1,442
Cash payments	(5,328		)
Balance as of October 2, 2016 (2)	$	7,231

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(1)	Adjustments relate primarily to revisions of certain sublease and cost assumptions. Our estimates 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.


(2)	The weighted average remaining lease term related to these commitments is approximately five years.

The future minimum lease payments and receipts for the next five fiscal years and thereafter are included in the amounts disclosed in Note 8, Leases. Our obligations under the leases included in the above table expire at various dates between fiscal 2017 and 2029.

Disposition of property and equipment — In 2015, losses on the disposition of property and equipment were offset by $0.9 million in gains from the resolution of one eminent domain matter involving a Jack in the Box restaurant.

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 and 2015, accelerated depreciation primarily relates to expenses at our Jack in the Box company-operated restaurants for exterior facility enhancements and the replacement of technology equipment, and in 2015 it also includes a $3.6 million charge related to the replacement of beverage equipment. In 2014, accelerated depreciation primarily relates to restaurant facility enhancements.

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 all years presented were not material to our consolidated financial statements.