WORKERS' COMPENSATION INSURANCE AND RESERVES (Tables)

12 Months Ended

Jan. 01, 2017

Workers' Compensation Insurance and Reserves [Abstract]

Reconciliation of workers' compensation claims reserve

The table below presents a reconciliation of the undiscounted workers’ compensation reserve to the discounted workers' compensation reserve for the periods presented as follows (in thousands):

	January 1, 2017		December 25, 2015
Undiscounted workers’ compensation reserve	$	292,169	$	284,306
Less discount on workers' compensation reserve	14,818		18,026
Workers' compensation reserve, net of discount	277,351		266,280
Less current portion	79,126		69,308
Long-term portion	$	198,225	$	196,972

Estimated future payout of our discounted workers' compensation claims

The table below presents the estimated future payout of our discounted workers' compensation claims reserve for the next five years and thereafter as of January 1, 2017 (in thousands):

2017	$	79,126
2018	43,882
2019	25,220
2020	15,464
2021	9,979
Thereafter	50,750
Sub-total	224,421
Excess claims (1)	52,930
Total	$	277,351

(1) Estimated expenses related to claims above our self-insured limits for which we have a corresponding receivable for the insurance coverage based on contractual policy agreements.