Impairment and Other Charges, Net (Tables)

12 Months Ended

Sep. 27, 2020

Restructuring and Related Activities [Abstract]

Impairment and Disposal Costs Included in Impairment and Other Charges

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

	2020		2019		2018
Restructuring costs	$	1,168	$	8,455	$	10,647
Costs of closed restaurants and other	1,872		8,628		4,803
(Gains) losses on disposition of property and equipment, net (1)	(9,768)		(6,244)		1,627
Accelerated depreciation	235		1,616		1,130
Operating restaurant impairment charges	—		—		211
	$	(6,493)	$	12,455	$	18,418

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(1)In 2020, 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 the sale of property.

Restructuring and Related Costs

The following is a summary of the costs incurred in connection with these activities during each fiscal year (in thousands):

	2020		2019		2018
Employee severance and related costs	$	1,168	$	7,169	$	7,845
Strategic Alternatives Evaluation (1)	—		1,286		—
Qdoba Evaluation (2)	—		—		2,211
Other	—		—		591
	$	1,168	$	8,455	$	10,647

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(1)    Strategic Alternatives Evaluation costs are primarily related to third party advisory services.

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

Schedule of Restructuring Reserve

Total accrued severance costs related to our restructuring activities are included in “Accrued liabilities” and changed as follows during fiscal 2020 (in thousands):

Balance as of September 29, 2019	$	2,100
Costs incurred	1,168
Cash payments	(3,268)
Balance as of September 27, 2020	$	—