IMPAIRMENT AND OTHER CHARGES, NET

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



	2018		2017		2016
Restructuring costs	$	10,647	$	3,631	$	3,531
Costs of closed restaurants and other	4,803		5,736		2,457
Losses on disposition of property and equipment, net	1,627		2,891		2,398
Accelerated depreciation	1,130		911		1,543
Operating restaurant impairment charges (1)	211		—		—
	$	18,418	$	13,169	$	9,929

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(1)	In 2018, impairment charges relate to our landlord’s sale of a restaurant property to a franchisee.

Restructuring costs — Restructuring costs include charges 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 the costs incurred in connection with these activities during each fiscal year (in thousands):



	2018		2017		2016
Employee severance and related costs	$	7,845	$	724	$	3,513
Qdoba Evaluation (1)	2,211		2,592		18
Other	591		315		—
	$	10,647	$	3,631	$	3,531

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(1)	Qdoba Evaluation consulting costs are primarily related to third party advisory services and retention compensation.

We currently expect to recognize severance and related costs of approximately $4.5 million in fiscal 2019 related to positions that have been identified for elimination. At this time, we are unable to estimate any additional charges to be incurred related to additional positions that may be identified for elimination or our other restructuring activities.

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



Balance as of October 1, 2017	$	648
Additions/adjustments	7,845
Cash payments	(3,184		)
Balance as of September 30, 2018	$	5,309

Costs of closed restaurants and other — Costs of closed restaurants in all years include future lease commitment charges and expected ancillary costs, net of anticipated sublease rentals. Costs in 2018 also include $0.8 million of impairment charges resulting from the closure of ten franchise and one company restaurant, and $0.4 million of charges resulting from changes in the market value of closed properties held for sale. Costs in 2017 also include $0.5 million in property and equipment impairment charges and $0.5 million in future lease commitment charges related to the closure of four underperforming restaurants.

Accrued restaurant closing costs included in accrued liabilities and other long-term liabilities changed as follows during fiscal 2018 (in thousands):



Balance as of October 1, 2017	$	6,175
Interest expense	135
Adjustments (1)	675
Additions	1,639
Cash payments	(5,090		)
Balance as of September 30, 2018 (2) (3)	$	3,534

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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 four years.


(3)	This balance excludes $2.3 million of restaurant closing costs that are included in accrued liabilities and other long-term liabilities, which were initially recorded as losses on the sale of company-operated restaurants to franchisees in prior years.

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 fiscal 2018, accelerated depreciation was primarily related to the replacement of computer hardware, restaurant remodels, and exterior enhancements at our company-operated restaurants. In fiscal 2017, accelerated depreciation primarily related to restaurant remodels and the anticipated closure of three company-owned restaurants. In fiscal 2016, accelerated depreciation primarily relates to expenses at our company-operated restaurants for exterior facility enhancements and the replacement of technology equipment.