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):



	Quarter				Year-to-date
	April 15, 2018		April 16, 2017		April 15, 2018		April 16, 2017
Restructuring costs	$	2,575	$	247	$	2,933	$	430
Costs of closed restaurants and other	1,730		417		3,105		2,256
Accelerated depreciation	324		276		374		378
Losses on disposition of property and equipment, net	298		427		481		957
Operating restaurant impairment charges (1)	—		—		291		—
	$	4,927	$	1,367	$	7,184	$	4,021

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(1)	Impairment charges are primarily resulting from our landlord’s sale of a restaurant property to a franchisee.

Restructuring costs — Restructuring charges in 2018 and 2017 include costs resulting from a plan that management initiated in fiscal 2016 to reduce our general and administrative costs. This plan includes cost saving initiatives from workforce reductions and refranchising initiatives. Restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the Qdoba Sale. Refer to Note 2, Discounted Operations, for information regarding the Qdoba Sale.

The following is a summary of our restructuring costs (in thousands):



	Quarter				Year-to-date
	April 15, 2018		April 16, 2017		April 15, 2018		April 16, 2017
Employee severance and related costs (1)	$	1,808	$	163	$	1,352	$	256
Qdoba Evaluation consulting costs (2)	542		—		768		—
Qdoba Evaluation retention bonus	225		—		812		—
Other	—		84		1		174
	$	2,575	$	247	$	2,933	$	430

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(1)	Year-to-date 2018 includes a reduction in severance and related costs due to a change in the number of employees to be terminated in connection with our restructuring activities.


(2)	Qdoba Evaluation consulting costs are primarily related to third party advisory services.

Total accrued severance costs related to our restructuring activities are included in accrued liabilities and changed as follows during 2018 (in thousands):



Balance as of October 1, 2017	$	648
Additions/adjustments	1,352
Cash payments	(1,484		)
Balance as of April 15, 2018	$	516

Costs of closed restaurants and other — Costs of closed restaurants in 2018 and 2017 include future lease commitment charges and expected ancillary costs, net of anticipated sublease rentals. Costs in 2018 also include $0.7 million of impairment charges resulting from the closure of four franchise and one company restaurant, and $0.2 million of charges resulting from changes in the market value of closed properties held for sale.

Accrued restaurant closing costs, included in accrued liabilities and other long-term liabilities on our condensed consolidated balance sheets, changed as follows during 2018 (in thousands):



Balance as of October 1, 2017	$	6,175
Additions	135
Adjustments (1)	549
Interest expense	957
Cash payments	(3,253		)
Balance as of April 15, 2018 (2) (3)	$	4,563

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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 4 years.


(3)	This balance excludes $3.2 million of restaurant closing costs that are included in accrued liabilities and other long-term liabilities on our condensed consolidated balance sheets, which were initially recorded as losses on the sale of company-operated restaurants to Jack in the Box franchisees.

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 2018, accelerated depreciation was primarily related to exterior enhancements at our company-operated restaurants. In 2017, accelerated depreciation primarily related to the anticipated closure of two restaurants.