Impairment and Other Charges, Net (Tables)

9 Months Ended

Jul. 05, 2020

Restructuring and Related Activities [Abstract]

Impairment, Disposition of Property and Equipment, Restaurant Closing Costs and Restructuring

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

	Quarter				Year-to-date
	July 5, 2020		July 7, 2019		July 5, 2020		July 7, 2019
Restructuring costs	$	2	$	(64)	$	1,165	$	6,722
Costs of closed restaurants and other	890		2,010		1,322		3,259
Gains on disposition of property and equipment, net (1)	(216)		(5,618)		(10,386)		(5,756)
Accelerated depreciation	62		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.

Summary of Restructuring Costs

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

	Quarter				Year-to-date
	July 5, 2020		July 7, 2019		July 5, 2020		July 7, 2019
Employee severance and related costs	$	2	$	287	$	1,165	$	5,436
Strategic Alternatives Evaluation (1)	—		(351)		—		1,286
	$	2	$	(64)	$	1,165	$	6,722

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(1) Strategic Alternative Evaluation costs primarily relate 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” on our condensed consolidated balance sheets, and changed as follows during 2020 (in thousands):

Balance as of September 29, 2019	$	2,100
Costs incurred	1,165
Cash payments	(3,265)
Balance as of July 5, 2020	$	—