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Impairment and other charges, net (Tables)
 6 Months Ended
Apr. 15, 2018
Restructuring and Related Activities [Abstract]  
Impairment Disposition Of Property And Equipment, Restaurant Closing Costs And Resturcturing
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
Impairment and other charges  
Restructuring and Related Costs
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

____________________________
(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.
Schedule of Restructuring Reserve by Type of Cost
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
Impairment, Disposition, Closing Costs, and Restructuring  
Impairment and other charges  
Schedule of Restructuring Reserve by Type of Cost
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

___________________________
(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.