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Impairment and Other Charges, Net
9 Months Ended
Jul. 05, 2020
Restructuring and Related Activities [Abstract]  
Impairment and Other Charges, Net 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):
QuarterYear-to-date
July 5,
2020
July 7,
2019
July 5,
2020
July 7,
2019
Restructuring costs$ $(64) $1,165  $6,722  
Costs of closed restaurants and other890  2,010  1,322  3,259  
Gains on disposition of property and equipment, net (1)(216) (5,618) (10,386) (5,756) 
Accelerated depreciation62  416  62  1,342  
$738  $(3,256) $(7,837) $5,567  
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(1)In 2020, year-to-date includes a $10.8 million gain related to the sale of one of our corporate office buildings. In 2019, includes a $5.7 million gain related to a sale of property recognized in the third quarter.
Restructuring costs — Restructuring charges include costs resulting from the exploration of strategic alternatives (the “Strategic Alternatives Evaluation”) in 2019, which was concluded in the third quarter of 2019, and a plan that management initiated to reduce our general and administrative costs, which was completed in the third quarter of 2020. We do not expect any future severance and related costs under these initiatives.
The following is a summary of our restructuring costs (in thousands):
QuarterYear-to-date
July 5,
2020
July 7,
2019
July 5,
2020
July 7,
2019
Employee severance and related costs$ $287  $1,165  $5,436  
Strategic Alternatives Evaluation (1)—  (351) —  1,286  
$ $(64) $1,165  $6,722  
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(1) Strategic Alternative Evaluation costs primarily relate to third party advisory services.
Total accrued severance costs related to our restructuring activities are included in “Accrued liabilities” on our condensed consolidated balance sheets, and changed as follows during 2020 (in thousands):

Balance as of September 29, 2019$2,100  
Costs incurred1,165  
Cash payments(3,265) 
Balance as of July 5, 2020$—