NOTE 17 — FACILITY ACTION CHARGES, NET

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


	Successor						Predecessor
	Fiscal 2012			Twenty-Nine Weeks Ended January 31, 2011			Twenty-Four Weeks Ended July 12, 2010			Fiscal 2010
Estimated liability for new restaurant closures	$	133		$	99		$	363		$	525
Adjustments to estimated liability for closed restaurants		311			870			35			393
Impairment of assets to be disposed of		—			—			104			—
Impairment of assets to be held and used		766			364			213			3,480
Gain on disposal of property and equipment		(231	)		(164	)		(531	)		(611	)
Other (gains) losses		(7,476	)		242			208			516
Amortization of discount related to estimated liability for closed restaurants		479			272			198			392

	$	(6,018	)	$	1,683		$	590		$	4,695

During fiscal 2012, we recorded a gain of $6,595 in connection with an agreement to terminate a restaurant lease and a gain of $1,024 in connection with an eminent domain transaction related to one of our company-operated restaurants. During the Successor twenty-nine weeks ended January 31, 2011, we recorded a gain of $284 in connection with the termination of a lease related to a closed restaurant.

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 category:


	Successor				Predecessor
	Fiscal 2012		Twenty-Nine Weeks Ended January 31, 2011		Twenty-Four Weeks Ended July 12, 2010		Fiscal 2010
Property and equipment:
Carl's Jr.	$	—	$	—	$	63	$	2,042
Hardee's		766		364		254		1,438

	$	766	$	364	$	317	$	3,480

The following table summarizes the activity in our estimated liability for closed restaurants:


	Carl's Jr.			Hardee's			Other			Total
Predecessor:
Balance as of January 31, 2009	$	2,227		$	7,373		$	—		$	9,600
Estimated liability for new restaurant closures		284			241			—			525
Usage		(803	)		(2,834	)		—			(3,637	)
Adjustments to estimated liability for closed restaurants		104			289			—			393
Amortization of discount		91			301			—			392

Balance as of January 31, 2010		1,903			5,370			—			7,273
Estimated liability for new restaurant closures		—			363			—			363
Usage		(390	)		(1,190	)		(22	)		(1,602	)
Adjustments to estimated liability for closed restaurants		(26	)		8			53			35
Amortization of discount		38			160			—			198

Balance as of July 12, 2010⁽¹⁾	$	1,525		$	4,711		$	31		$	6,267

Successor:
Opening balance⁽¹⁾	$	1,469		$	4,387		$	31		$	5,887
Estimated liability for new restaurant closures		—			99			—			99
Usage		(413	)		(1,488	)		(17	)		(1,918	)
Adjustments to estimated liability for closed restaurants		290			579			1			870
Amortization of discount		42			230			—			272

Balance as of January 31, 2011		1,388			3,807			15			5,210
Estimated liability for new restaurant closures		133			—			—			133
Usage		(565	)		(1,638	)		(18	)		(2,221	)
Adjustments to estimated liability for closed restaurants		342			(34	)		3			311
Amortization of discount		142			337			—			479

Balance as of January 31, 2012		1,440			2,472			—			3,912
Less: current portion, included in other current liabilities		483			1,121			—			1,604

Long-term portion, included in other long-term liabilities	$	957		$	1,351		$	—		$	2,308

(1)	In acquisition accounting, we adjusted our estimated liability for closed restaurants.