WORKERS' COMPENSATION INSURANCE AND RESERVES (Tables)

9 Months Ended

Sep. 26, 2021

Workers' Compensation Insurance and Reserves [Abstract]

Reconciliation of workers' compensation claims reserve

The following table presents a reconciliation of the undiscounted workers’ compensation reserve to the discounted workers’ compensation reserve for the periods presented:

(in thousands)	September 26, 2021		December 27, 2020
Undiscounted workers’ compensation reserve	$	275,398	$	273,502
Less discount on workers’ compensation reserve	16,829		18,009
Workers’ compensation reserve, net of discount	258,569		255,493
Less current portion	60,936		66,007
Long-term portion	$	197,633	$	189,486