Quarterly report pursuant to Section 13 or 15(d)

Other Charges (Gains)

Other Charges (Gains)
9 Months Ended
Oct. 04, 2020
Other Income and Expenses [Abstract]  
Other Charges (Gains) Other Charges (Gains)
Other charges (gains) consist of the following (in thousands):
Twelve Weeks Ended Forty Weeks Ended
October 4, 2020 October 6, 2019 October 4, 2020 October 6, 2019
Goodwill impairment $ —  $ —  $ 95,414  $ — 
Restaurant asset impairment —  —  20,779  14,064 
Restaurant closure and refranchising costs (gains) 3,982  (3,922) 12,990  (2,617)
Litigation contingencies —  —  4,500  — 
Board and stockholder matter costs 1,311  2,453  2,463 
COVID-19 related costs 430  —  1,279  — 
Severance and executive transition —  594  881  2,958 
Executive retention —  260  —  620 
Other charges (gains) $ 4,416  $ (1,757) $ 138,296  $ 17,488 
We performed a goodwill impairment analysis during the first quarter of 2020 resulting in full impairment of our goodwill balance. The goodwill impairment was measured as the amount by which the carrying amount of the reporting unit, including goodwill, exceeded its fair value.
The Company recognized non-cash impairment charges related to restaurant assets at 30 and 29 Company-owned restaurants during the forty weeks ended October 4, 2020 and October 6, 2019 resulting from quantitative impairment analyses. Additionally, the Company recognized non-cash impairment charges of $3.3 million and $5.7 million resulting from two and six restaurant closures during the twelve and forty weeks ended October 4, 2020 included within Restaurant closure and refranchising costs.
Restaurant closure and refranchising costs (gains) include the restaurant operating costs of the Company-owned restaurants that remained temporarily closed due to the COVID-19 pandemic. Gains are driven by early lease terminations on previously closed restaurants.
Litigation contingencies include legal settlement costs related to two class action employment cases.
Severance and executive transition in 2020 primarily relates to severance costs associated with the reduction in force of restaurant support center Team Members.
COVID-19 related costs include the costs of purchasing personal protective equipment for restaurant Team Members and Guests and emergency sick pay provided to restaurant Team Members during the pandemic.