Operating (Gains), Losses and Other Charges, Net

Operating (gains), losses and other charges, net are comprised of the following:



	Quarter Ended
	March 28, 2018			March 29, 2017
	(In thousands)
Software implementation costs	$	—		$	2,124
Gains on sales of assets and other, net	(37		)	(1,440		)
Restructuring charges and exit costs	360			99
Impairment charges	37			—
Operating (gains), losses and other charges, net	$	360		$	783

Software implementation costs of $2.1 million for the quarter ended March 29, 2017 were the result of our investment in a new cloud-based Enterprise Resource Planning system. Gains on sales of assets and other, net of $1.4 million for the quarter ended March 29, 2017 primarily related to real estate sold to a franchisee.

Restructuring charges and exit costs were comprised of the following:



	Quarter Ended
	March 28, 2018		March 29, 2017
	(In thousands)
Exit costs	$	24	$	31
Severance and other restructuring charges	336		68
Total restructuring charges and exit costs	$	360	$	99

The components of the change in accrued exit cost liabilities are as follows:



	(In thousands)
Balance, December 27, 2017	$	1,180
Exit costs ⁽¹⁾	24
Payments, net of sublease receipts	(128		)
Interest accretion	21
Balance, March 28, 2018	1,097
Less current portion included in other current liabilities	333
Long-term portion included in other noncurrent liabilities	$	764


(1)	Included as a component of operating (gains), losses and other charges, net.

As of March 28, 2018 and December 27, 2017, we had accrued severance and other restructuring charges of $0.3 million and less than $0.1 million, respectively. The balance as of March 28, 2018 is expected to be paid during the next 12 months.