Change in Accounting Estimate (Tables)

9 Months Ended

Sep. 27, 2014

Effect of Increase in Cost of Insurance and Claims

The following table summarizes the effect of the increase in the cost of insurance claims resulting from unfavorable development of prior year self-insured claims estimates on operating income, income from continuing operations and earnings per share from continuing operations amounts in the consolidated statements of income for the thirty-nine-week and thirteen-week periods ended September 27, 2014 and September 28, 2013 (in thousands, except per share amounts):


	Thirty Nine Weeks Ended				Thirteen Weeks Ended
	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Operating income	$	7,119	$	8,236	$	372	$	3,592
Income from continuing operations		4,400		5,090		230		2,220

Earnings per share from continuing operations	$	0.10	$	0.11	$	0.01	$	0.05
Diluted earnings per share from continuing operations	$	0.10	$	0.11	$	0.01	$	0.05

- Definition

Tabular disclosure of the change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material.

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