Significant Accounting Policies (Tables)

12 Months Ended

Dec. 29, 2012

Summary Of Activity In The Allowance For Doubtful Accounts

Following is a summary of the activity in the allowance for doubtful accounts for fiscal years ending December 29, 2012, December 31, 2011 and December 25, 2010 (in thousands):

	Balance at Beginning of  Period		Charged to Costs and Expenses		Write-offs, Net of Recoveries			Balance at End of Period
For the Fiscal Year Ended December 29, 2012
Trade receivables	$	6,591	$	4,368	$	(2,309	)	$	8,650
Other receivables		7,768		610		(2,766	)		5,612
Other non-current receivables		274		6		(41	)		239
	$	14,633	$	4,984	$	(5,116	)	$	14,501
For the Fiscal Year Ended December 31, 2011
Trade receivables	$	5,324	$	4,503	$	(3,236	)	$	6,591
Other receivables		7,499		3,293		(3,024	)		7,768
Other non-current receivables		312		8		(46	)		274
	$	13,135	$	7,804	$	(6,306	)	$	14,633
For the Fiscal Year Ended December 25, 2010
Trade receivables	$	5,547	$	1,395	$	(1,618	)	$	5,324
Other receivables		6,727		2,516		(1,744	)		7,499
Other non-current receivables		319		5		(12	)		312
	$	12,593	$	3,916	$	(3,374	)	$	13,135

Reconciliation Of The Average Number Of Common Shares Outstanding To Average Number Of Diluted Shares Outstanding

The following table provides a reconciliation of the average number of common shares outstanding used to calculate earnings per common share attributable to Landstar System, Inc. and subsidiary to the average number of common shares and common share equivalents outstanding used to calculate diluted earnings per share attributable to Landstar System, Inc. and subsidiary (in thousands):

	Fiscal Year
	2012		2011		2010
Average number of common shares outstanding		46,698		47,444		49,523
Incremental shares from assumed exercises of stock options		179		80		57
Average number of common shares and common share equivalents outstanding		46,877		47,524		49,580