NOTE 12 — FACILITY ACTION CHARGES, NET

The components of facility action charges, net are as follows:


	Successor										Predecessor
	Twelve Weeks Ended November 7, 2011			Forty Weeks Ended November 7, 2011			Twelve Weeks Ended November 1, 2010		Sixteen Weeks Ended November 1, 2010		Twenty-Four Weeks Ended July 12, 2010
Estimated liability for new restaurant closures	$	—		$	133		$	99	$	99	$	363
Adjustments to estimated liability for closed restaurants		(86	)		478			371		405		60
Impairment of assets classified as held for sale		—			—			—		—		104
Impairment of assets classified as held and used		342			592			75		75		213
(Gain) loss on sales of restaurants and surplus properties, net		(113	)		(871	)		158		220		(348	)
Amortization of discount related to estimated liability for closed restaurants		119			371			119		160		198

	$	262		$	703		$	822	$	959	$	590

During the twelve and forty weeks ended November 7, 2011, we received cash of $100 and $600, respectively, and recorded a gain of $100 and $521, respectively, (included above) in connection with an agreement to terminate a restaurant lease.

We evaluate our restaurant-level long-lived assets for impairment whenever events or circumstances indicate that the carrying value of assets may be impaired. We determine whether the assets are recoverable by comparing the undiscounted future cash flows that we expect to generate from their use and disposal to their carrying value. Restaurant-level assets that are not deemed to be recoverable are written down to their estimated fair value, which is determined by assessing the highest and best use of the assets and the amounts that would be received for such assets in an orderly transaction between market participants. The determination of fair value is dependent upon level 3 significant unobservable inputs.

Impairment charges recognized in facility action charges, net were recorded against the following asset categories:


	Successor								Predecessor
	Twelve Weeks Ended November 7, 2011		Forty Weeks Ended November 7, 2011		Twelve Weeks Ended November 1, 2010		Sixteen Weeks Ended November 1, 2010		Twenty-Four Weeks Ended July 12, 2010
Property and equipment:
Carl's Jr.	$	—	$	—	$	—	$	—	$	49
Hardee's		304		554		75		75		254

		304		554		75		75		303

Property under capital leases:
Carl's Jr.		—		—		—		—		14
Hardee's		38		38		—		—		—

		38		38		—		—		14

Total:
Carl's Jr.		—		—		—		—		63
Hardee's		342		592		75		75		254

	$	342	$	592	$	75	$	75	$	317