Valuation and Qualifying Accounts

12 Months Ended

Dec. 27, 2016

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Schedule II — Valuation and Qualifying Accounts

PANERA BREAD COMPANY

VALUATION AND QUALIFYING ACCOUNTS

(in thousands)

Description	Balance - Beginning of Period		Additions Charged to Expense		Deductions/Other Additions			Balance - End of Period
Self-insurance reserves:
Fiscal year ended December 30, 2014	$	31,545	$	50,729	$	(49,715	)	$	32,559
Fiscal year ended December 29, 2015	$	32,559	$	54,341	$	(49,692	)	$	37,208
Fiscal year ended December 27, 2016	$	37,208	$	49,241	$	(44,729	)	$	41,720
Deferred tax assets, valuation allowance:
Fiscal year ended December 30, 2014	$	3,173	$	1,452	$	—		$	4,625
Fiscal year ended December 29, 2015	$	4,625	$	674	$	—		$	5,299
Fiscal year ended December 27, 2016	$	5,299	$	13,814	$	(7,787	)	$	11,326